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Moravia Central School District - Fuel Inventory (2019M-183)

… officials adequately safeguarded and accounted for fuel purchases. Key Findings The District’s fueling area and tanks lacked adequate physical controls to safeguard fuel inventory. The Transportation Supervisor did not perform fuel reconciliations, and our reconciliations resulted in …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/06/moravia-central-school-district-fuel-inventory-2019m-183

Rockland County - Budget Review (B17-6-16)

… the significant revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Additionally, …

https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16

County of Rockland – Budget Review (B18-6-11)

… for the 2019 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … County of Rockland Budget Review B18611 …

https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11

Eastern Suffolk Board of Cooperative Educational Services – Information Technology (2023M-93)

… Services (BOCES) officials managed user account access to the network and financial application. Key Findings Although BOCES officials restricted user account access to the financial application, they did not adequately manage … service accounts. Key Recommendations Periodically review all enabled network user accounts for necessity and disable …

https://www.osc.ny.gov/local-government/audits/boces/2023/10/13/eastern-suffolk-board-cooperative-educational-services-information-technology-2023m

Orange Ulster Board of Cooperative Educational Services – Nonstudent Network User Accounts (2022M-154)

… internal controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key Findings BOCES officials did not … adequate internal controls over network user accounts to help prevent unauthorized use, access and loss. In …

https://www.osc.ny.gov/local-government/audits/boces/2023/01/27/orange-ulster-board-cooperative-educational-services-nonstudent-network-user

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… which it was entitled. Key Findings District officials did not identify students who received Medicaid-eligible services … with these services. As a result, the District did not receive about $20,000 for reimbursements to which it was … for Medicaid during the 2021-22 school year, officials did not file for reimbursements. District officials did not …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Village of Franklinville – Police Payroll and Water Accountability (2014M-262)

… Purpose of Audit The purpose of our audit was to review the Village’s police payroll and water operations … of water produced by the Village’s water system was billed to customers, and Village officials did not adequately monitor or develop a plan to address the causes for the difference in water produced to …

https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262

Town of Homer – Conflict of Interest (2022M-148)

… report – pdf] Audit Objective Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts. Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, … Determine whether any Town of Homer Town officials had prohibited interests in Town …

https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148

Town of Liberty – Justice Court Operations (2016M-336)

… disbursement checks. The Justices did not reconcile unpaid tickets between the DMV and Court records to ensure … DMV records are accurate and fines are collected or tickets are referred to the DMV Scofflaw program. Key … checks. Periodically review and reconcile the DMV pending tickets report to the Court records to ensure that tickets …

https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336

Town of North Greenbush – Town Clerk (2017M-132)

… in cash was deposited but not recorded. Remittances to the Supervisor were late ranging from one to four months after due. The Clerk did not perform monthly accountabilities to ensure sufficient assets to cover liabilities. Key …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

Penn Yan Central School District – Network Access Controls (2021M-79)

… Yan Central School District (District) officials ensured network access controls were secure. Key Findings District officials did not ensure that the District’s network access controls were secure. Officials did not: Regularly review network user accounts and permissions to determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79

County of Rockland - Budget Review (B19-6-9)

… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …

https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9

Middleburgh Central School District - Information Technology (2019M-115)

… manage user accounts and their user permissions. For example, former employees and an unknown person had …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Latham Fire Department – Length of Service Awards Program (2016M-279)

… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015. … Latham Fire Department provides fire protection services for portions of the Town of Colonie in Albany County. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279

IX.12.A Key Provisions – IX. Federal Grants

… The following are the key provisions of the CMIA: Federal agencies must make timely grant awards … state fiscal year (SFY); certain state funding in support of covered federal programs may also be subject to CMIA; and … for federal program purposes through either presentment of checks or settlement of electronic fund transfers (EFT). …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions

White Plains City School District – Procurement of Professional Services (2014M-240)

… Purpose of Audit The purpose of our audit was to review the District’s process and procedures for procurement of … to support why contract providers were chosen for all professional service contracts. The District did not have …

https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014m

Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)

… with students without first verifying they held a valid clearance. The Board has not established a fingerprinting … to students prior to obtaining or confirming fingerprint clearance. Establish a fingerprinting policy including …

https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractor

DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds

… receipts; water and sewer fees; and parking summons fees. “I‘m dismayed that we continue to uncover local officials who … steal taxpayer money,” said DiNapoli. “Local governments need to make sure proper controls are in place to protect … be finalized this month. DiNapoli encourages the public to help fight fraud and abuse. New Yorkers can report …

https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-funds

Village of Owego - Board Oversight and Financial Operations (2018M-101)

… implemented adequate internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings … duties or provide sufficient oversight of their work. As a result, many of their duties were performed without Board …

https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101

Special Accidental Death Benefit – New Career Plan

… benefit, a special accidental death benefit will be paid to your surviving spouse. If the surviving spouse receiving … accidental death benefit dies, this benefit will be paid to your children who are under the age of 18, or if they are … The special accidental death benefit is a pension equal to your salary reduced by: The accidental death benefit …

https://www.osc.ny.gov/retirement/publications/1515/special-accidental-death-benefit