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Conclusion – Improving the Effectiveness of Your Claims Auditing Process

… The claims auditing process is known as a "super control" … internal controls. When a thorough and deliberate audit of claims is conducted, a message is sent to all officers and … employees that this oversight function is being exercised in a diligent and thorough manner. When a local government or …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/conclusion

Introduction – Federal Funding and New York

… their tables. Understanding how New Yorkers are impacted by federal dollars will be essential to understanding how … in the State Budget Federal Receipts Federal Spending by Major Funding Streams and Functions New York State … The budget resolutions passed by the 119th Congress will lead to a dramatic restructuring …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/introduction

Management of General School Funds (Follow-Up)

… in our initial audit report, John F. Kennedy Educational Campus: Management of General School Funds (Report … (DoE) did not provide John F. Kennedy Educational Campus staff with adequate oversight and training and that … in our initial audit report John F Kennedy Educational Campus Management of Ge …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/management-general-school-funds-follow

Yorkshire-Pioneer Central School District – Financial Management (2015M-352)

… Purpose of Audit The purpose of our audit was to review the District’s management of … is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352

Village of Suffern – Budget Review (B26-6-3)

… of Budget Review The purpose of our budget review was to provide an independent evaluation of the tentative 2026-27 … Laws of 2015 authorizes the Village of Suffern (Village) to issue debt not to exceed $5 million to liquidate the accumulated deficits in … The purpose of our budget review was to provide an independent evaluation of the tentative 202627 …

https://www.osc.ny.gov/local-government/audits/village/2026/04/10/village-suffern-budget-review-b26-6-3

Town of Norwich – Justice Court (S9-14-3)

… approximately $155,600 in fines, surcharges and fees from January 1, 2012 through June 30, 2013. Key Findings … in a timely manner. Deposits are not being made within the required 72 hours. The Court’s information technology system …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3

Wyandanch Union Free School District – Budget Review (B21-7-1)

The purpose of our budget review was to provide an independent evaluation of the proposed 202122 budget

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1

Town of Butternuts – Highway Facility Capital Project (2021M-94)

… a planned highway department office suite was omitted from bid documents, but later added as a $60,000 change … expensive roof material on the highway garage. Ensure the required annual financial reports filed with the State …

https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94

Town of Berne – Board Oversight (2021M-77)

… Board did not: Request or receive adequate monthly reports from the Supervisor. For example, the Board did not request … of all officials who received and disbursed funds, as required. Key Recommendations Ensure the Supervisor provides … of all officials who receive and disburse funds, as required. Town officials generally agreed with our …

https://www.osc.ny.gov/local-government/audits/town/2021/09/17/town-berne-board-oversight-2021m-77

Sharon Springs Central School District – Fund Balance Management (2022M-100)

… the District would incur operating deficits totaling $3.7 million but had operating surpluses totaling $1.6 … surplus fund balance to exceed the statutory limit by $2.3 million, or 23.7 percentage points. Annually overestimating …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100

Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)

… Department of Weights and Measures (Department) completed required testing of all weighing and measuring devices used … of Weights and Measures (Director) did not complete all required testing of weighing and measuring devices or … inspection, inventory and investigation records as required by New York State Department of Agriculture and …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5

Consumer Protection: Testing of Retail Prices and Weighing and Measuring Devices (2024-MS-1)

… protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. Key Findings … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices. As a result, … protections by helping to ensure the accuracy of retail prices and weighing and measuring devices …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/consumer-protection-testing-retail-prices-and-weighing-and-measuring-devices-2024

West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)

… and recommendations, but indicated they have initiated or plan to initiate corrective action. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-account

Hannibal Fire Company – Misappropriation of Funds (2023M-59)

… in Company funds during an eight-and-a-half-year period. For example, he was able to: Disburse over $451,000 in … May 2022. These improper disbursements went unnoticed for years because the Board did not review bills (claims) …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59

Jericho Union Free School District – Acceptable Use Policy (2022M-194)

… by developing controls and communicating an acceptable use policy (AUP) to business office staff. Key Findings … not help safeguard PPSI by developing and communicating a comprehensive AUP to business office staff. As a result, … the Computer Network and Internet Student Acceptable Use policy or what the District considers to be appropriate …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/jericho-union-free-school-district-acceptable-use-policy-2022m-194

Town of White Creek – Disbursements and Annual Financial Reports (2023M-41)

… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …

https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41

Kiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)

… Kiryas Joel Village Union Free School District (District) officials secured user account access to the network and … and sensitive information (PPSI). Key Findings District officials did not adequately secure user account access to … secure shared network folder access, resulting in users having unnecessary access to multiple forms of PPSI in eight …

https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-and

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