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Williamsville Central School District – Financial Management (2022M-193)
… general fund appropriations from 2018-19 through 2021- 22 by a total of $47 million and appropriated $22 million of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Somers Central School District – User Accounts and Software Updates (2021M-153)
… use, access and loss. Key Findings District officials did not establish adequate controls over user accounts and … confidentially to officials. In addition, officials did not: Periodically review all network user accounts and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… by submitting claims for all eligible Medicaid services provided. Key Findings The District did not maximize … reimbursements by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these services been claimed, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Cohoes City School District – Medicaid Reimbursements (2022M-107)
… signed parental consent forms. Key Findings The District did not maximize Medicaid reimbursements by submitting claims … $12,603. The District lacked adequate procedures and did not provide supervision to ensure Medicaid claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Village of Islandia – Procurement (2021M-203)
… When purchasing goods or services, Village officials did not always seek competition as required by law or the …
https://www.osc.ny.gov/local-government/audits/village/2022/05/06/village-islandia-procurement-2021m-203Town 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-9Loan Payroll Deductions – Enhanced Reporting
… Once a loan has been approved and a check is sent to the member, you … will receive a notification letting you know that their loan deduction has changed. The notification will provide a link to the Loan/Service Credit Purchase (SCP) Deduction page in …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/loan-payroll-deductionsWading River Fire District – Gasoline Credit Cards (2017M-5)
… totaled approximately $2.3 million. Key Findings The Board did not establish written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… adequately safeguarded extra-classroom activity (ECA) funds and collections and disbursements were properly … Key Findings District officials did not ensure that ECA funds were adequately safeguarded or that ECA collections … adequately safeguarded extraclassroom activity ECA funds and collections and disbursements were properly …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20East Syracuse Minoa Central School District – Information Technology (2020M-174)
… personal, private and sensitive information (PPSI) on the financial server was adequately protected from … the acceptable use policy (AUP) forms and retain the forms on file. Sensitive IT control weaknesses were communicated … financial software user permissions not needed based on job duties. Ensure signed AUP forms are retained. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mTown 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-128Delhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… we reviewed were proper and supported. However, the Board did not properly audit claims and: A cash receipts log is not …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Geneva Housing Authority – Cash Receipts (2015M-160)
Geneva Housing Authority Cash Receipts 2015M160
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Town of Darien – State Contract Loader Purchases (2013M-88)
… for 2013 totaled $3.2 million. Key Finding Town officials did not verify that they received the correct State contract … they purchased in 2011, 2012 and 2013. Town officials did not obtain the relevant State contract price lists, apply …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88York Central School District - School District Website (S9-19-35)
… certain financial information was not posted, resulting in a lack of transparency. Information that was posted was limited in comprehensiveness. This prevents taxpayers and other …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35West Islip Union Free School District – Financial Management (2022M-40)
… by $24.6 million, or approximately 5.2 percent over a four-year period. Annually appropriated fund balance that … having enough money to pay the average annual expenses for eight and 51 years respectively. The Board and officials’ …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Village of Hewlett Bay Park – Financial Management (2022M-30)
… and $42,216. This practice contributed to the continued accumulation of surplus fund balance. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Putnam Valley – Purchasing (2013M-193)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the … January 1, 2012 to March 6, 2013. Background The Town of Putnam Valley is located in Putnam County and has a … Town of Putnam Valley Purchasing 2013M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-putnam-valley-purchasing-2013m-193Franklin Central School District – Information Technology (2022M-19)
… confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … adopt a comprehensive written IT contingency plan, update the plan as needed and distribute it to all responsible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… report - pdf ] Audit Objective Determine whether the City of Binghamton (City) properly planned and monitored the Joint … interest-free loan and securing grants to fund 27 percent of Project costs. Withholding payments to contractors to recover some of the $3.1 million in additional costs that were due to …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-and