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Gloversville Public Library – Claims Processing (2014M-81)
… the Library’s internal controls over claims processing for the period July 1, 2012 through December 31, 2013. … nine-member Board of Trustees. Budget appropriations for the 2013-14 fiscal year total $483,000. Key Finding The …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Northern Adirondack Central School District – Leave Accruals (2020M-50)
… employee leave records. Key Findings Employees are allowed to earn vacation leave accruals that exceed the amount … employees do not use leave time they are not entitled to. Update accrual balances to reflect Board-approved contracts. Discuss overpayments …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-leave-accruals-2020m-50Maximum Reportable Days – Legacy Reporting
… including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/maximum-reportable-daysForestville Central School District - Information Technology (2019M-170)
… District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/forestville-central-school-district-information-technology-2019m-170Division of Housing and Community Renewal Bulletin No. DH-109
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase. Affected … Questions regarding this bulletin may be directed to the Payroll Deduction mailbox. … The purpose of this bulletin is to notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-109-district-council-37-local-1359-dues-increaseMedina Central School District - Reserve Funds (2019M-165)
… officials effectively managed the District’s reserve funds. Key Findings District officials have not performed an … were not established. Key Recommendations Review reserve funds to determine whether they are necessary and reasonably funded. Ensure reserve funds are properly used. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… report - pdf] [read 2016 report - pdf] Purpose of Audit The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in January 2017. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCity of Syracuse – Water System Cybersecurity (2019M-173)
… implemented information technology (IT) security controls to safeguard water system operations against unauthorized … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Properly manage … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Town of Westerlo - Information Technology (2020M-33)
… technology (IT) resources. Key Findings Town officials have not: Established appropriate policies and procedures to … Implemented strong access controls over user accounts and have not disabled unnecessary accounts. Formalized a contract … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-westerlo-information-technology-2020m-33Belleville-Henderson Central School District - Information Technology (2019M-128)
… employees. District officials did not develop procedures for managing, limiting and monitoring user accounts and … employees who use IT resources. Develop written procedures for managing access to the network and financial application. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/belleville-henderson-central-school-district-information-technology-2019mTown of Union Vale - Payroll (2018M-31)
… payments. Key Findings The Town overpaid $134,658 in payroll, leave and health insurance payments. The health … action. Appendix B includes our comments on issues raised in the Town’s response. … Determine whether Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-union-vale-payroll-2018m-31New York State Comptroller Thomas P. DiNapoli Statement on the Governor's Budget Proposal
… budget gap and is contending with a significant jump in Medicaid spending. Notably, the state's fiscal problems … is faced with the challenge of identifying $2.5 billion in realistic, long-term changes by April 1. “The best way to … better position the state for when the economic downturn in the cycle arrives. My office will put forth a more …
https://www.osc.ny.gov/press/releases/2020/01/new-york-state-comptroller-thomas-p-dinapoli-statement-governors-budget-proposalChester Union Free School District – Information Technology (2021M-107)
… - pdf ] Audit Objective Determine whether Chester Union Free School District (District) officials adequately managed … network user accounts when there was no longer a need for them. Monitored network user compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/chester-union-free-school-district-information-technology-2021m-107Village of Southampton – Fire Department Length of Service Award Program (2017M-59)
… Purpose of Audit The purpose of our audit was to determine whether … 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Central Valley School District – Claims Audit (2015M-129)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … application of her signature on checks or compare checks to the warrant prior to issuance. Key Recommendation Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129Granville Central School District – Fund Balance (2016M-114)
… to assess the District’s oversight of financial operations for the period July 1, 2011 through December 31, 2015. … The Granville Central School District is located in the Towns of Granville, Hebron and Hampton and a portion … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/granville-central-school-district-fund-balance-2016m-114Cold Spring Harbor Central School District – Competitive Quotes (2016M-320)
… Purpose of Audit The purpose of our audit was to review the District’s procurement process for the period … Key Finding Sufficient information was not attached to all claims to verify that the items and pricing on the invoices matched …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/cold-spring-harbor-central-school-district-competitive-quotes-2016m-320Watkins Glen Central School District – Health Insurance Cost Savings (2016M-144)
… The Watkins Glen Central School District is located in the Towns of Dix, Hector, Orange, Reading and Tyrone in Schuyler County and the Town of Catlin in Chemung County. The District, which operates two schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/watkins-glen-central-school-district-health-insurance-cost-savings-2016mComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Operations (Onondaga County) Authority officials need to improve controls over payroll and employee benefits to ensure that employees are paid the salaries and wages and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsOptimizing Medicaid Drug Rebates (Follow-Up)
… the implementation status of the five recommendations made in our initial audit report, Optimizing Medicaid Drug Rebates … the Department did not collect an estimated $95.1 million in available rebates during our audit period. We determined … Medicaid program was entitled. We also identified errors in the drug rebate invoicing process that prevented the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/optimizing-medicaid-drug-rebates-follow