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Somers Central School District – User Accounts and Software Updates (2021M-153)

… operations. Key Recommendations Develop written procedures for managing network user account access. Develop and adopt a …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021m

Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)

… would have realized revenues totaling $93,966 (50 percent of the Medicaid reimbursements). Between July 1, 2020 and … However, officials did not provide the vendor with all of the documentation needed for the vendor to properly file …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80

Cohoes City School District – Medicaid Reimbursements (2022M-107)

… services provided. Ensure, session notes are entered in the billing system in a timely manner. Ensure billing reports are reviewed every …

https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107

Village of Islandia – Procurement (2021M-203)

… findings in our report. Appendix B includes our comments on issues Village officials raised in their response. …

https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203

Town of Minetto – Information Technology (2022M-9)

… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …

https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9

Loan Payroll Deductions – Enhanced Reporting

… Credit Purchase (SCP) Deduction page in Retirement Online, which will list the amount to be deducted from the … loan deductions for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access … and make additional payments through their Retirement Online member accounts. Rev. 11/23 …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductions

Wading River Fire District – Gasoline Credit Cards (2017M-5)

… The credit card policy does not identify the number of cards to be issued or the individuals authorized to use the cards, and 15 cards were in the District Manager’s custody. Key … Wading River Fire District Gasoline Credit Cards 2017M5 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5

Greenwich Central School District – Extra-Classroom Activities (2021M-20)

… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20

East Syracuse Minoa Central School District – Information Technology (2020M-174)

… complete report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) officials established adequate … Determine whether East Syracuse Minoa Central School District District officials established adequate …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020m

Town of Owasco – Highway Department (2020M-128)

Determine whether Town of Owasco Town officials adequately oversaw highway purchasing planning and interfund charges

https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128

Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)

… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not reconciled to ensure that all receipts were deposited. $4,700 in fees … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …

https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142

Geneva Housing Authority – Cash Receipts (2015M-160)

… of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the period October 1, … 2013 through June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost rental units, is …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160

Town of Darien – State Contract Loader Purchases (2013M-88)

… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88

York Central School District - School District Website (S9-19-35)

… report - pdf] Audit Objective Determine whether the York Central School District (District) used its resources to maintain a … Determine whether the York Central School District District used its resources to maintain a …

https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35

West Islip Union Free School District – Financial Management (2022M-40)

… Findings The Board appropriated fund balance that was not needed to fund operations and was not transparent when … period. Annually appropriated fund balance that was not needed to pay operational expenses and made year-end … and reserves resulted in levying more taxes then were needed to fund operations. Key Recommendations Adopt …

https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40

Village of Hewlett Bay Park – Financial Management (2022M-30)

… balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax … the four fiscal years reviewed, the Board: Maintained an excessive level of unassigned surplus fund balance in the …

https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30

Town of Putnam Valley – Purchasing (2013M-193)

… 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a population of approximately 11,000 … paid more than $20,000 each and approximately $1.4 million in total. We also reviewed supporting documents to verify …

https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193

Franklin Central School District – Information Technology (2022M-19)

… (District) officials adequately managed network and local user accounts and software and developed an information … District officials did not adequately manage network user accounts, periodically compare installed software to an … officials, we found that: Nine of the District’s network user accounts (8 percent) were not needed. This created …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19