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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 … as specified in Appendix B, District officials agreed with our recommendations and indicated they have begun corrective action. Appendix C includes our comment on an issue raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80North Syracuse Central School District – Professional Services (2022M-34)
… School District (District) officials sought competition for the procurement of professional services and entered into … we reviewed, they did not always seek competition for professional services in accordance with District policy. … providers without seeking competition. Used a request for proposals (RFP) process to select certain professional …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/north-syracuse-central-school-district-professional-services-2022m-34Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Little Flower Union Free School District – Fixed Assets (2022M-78)
… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… properly filed, the District may have realized $10,107 in additional Medicaid reimbursements. In addition, officials: Did not establish written Medicaid claim procedures or provide supervision over the Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Coeymans Hollow Fire Corporation – Board Oversight (2022M-84)
… or enforce adequate bylaws. Review claim documentation for appropriateness and did not sign vouchers to approve claims for payment. Establish adequate controls to ensure that all … and Financial Secretary performed bank reconciliations for Company accounts. Key Recommendations Amend the bylaws …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2022/11/10/coeymans-hollow-fire-corporation-board-oversight-2022m-84Lindenhurst Union Free School District – Collections (2024M-24)
… and reported. As a result, there was an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Cheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… 22 claims totaling $173,591 were audited and approved for payment by the claims auditor even though identified …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Operational Advisory No. 28
… in Production after Fiscal Year End (FYE) Processes are Complete Guidance : When FYE processes for SFS are complete, SFS will send a communication to agencies … or payments made while the SFS was down for FYE processing are entered and posted correctly in SFS. To ensure that these …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/28-guidance-processing-sfs-transactions-production-after-fiscal-year-end-fyeReal Property Dispositions
… that the Port Authority was not in compliance with one or more provisions of the AI for all the seven properties. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsManual Reporting – Enhanced Reporting
… and service credit being reported for each job. When a new employee is enrolled or hired for reporting purposes, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/manual-reportingOversight of Sidewalk Sheds
… the site to the NYC Department of Housing Preservation and Development (HPD). Ultimately, the responsible parties did …
https://www.osc.ny.gov/state-agencies/audits/2021/07/06/oversight-sidewalk-shedsControls Over Revocable Consents
… Objectives To determine whether the New York City Department of … to ensure all structures requiring a revocable consent have one in place. Our audit covered the period from July 1, … in the Office’s revocable consent database, and therefore do not have a consent and are not being billed. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/09/23/controls-over-revocable-consentsSection 8 Housing Choice Vouchers – Federal Funding and New York
… income. In New York City, this includes all of HUD’s NY Metro Fair Market Rent Area, which encompasses the five … by NYCHA. Because HUD payments were delayed in February of 2025, NYCHA announced they will be withholding future … fourth largest source of direct federal funding in FY 2025. As of the FY 2026 preliminary budget, the City …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/section-8-housing-choice-vouchersTown of Cherry Valley – Financial Condition (2016M-212)
… Purpose of Audit The objective of our audit was to assess the Town’s financial condition and analyze the … 30, 2016. Background The Town of Cherry Valley is located in Otsego County and includes the Village of Cherry Valley … approximately $1.7 million. Key Findings The Supervisor is not maintaining separate accounting records for the health …
https://www.osc.ny.gov/local-government/audits/town/2016/08/26/town-cherry-valley-financial-condition-2016m-212Accounts Payable Advisory No. 52
… Subject: The purpose of this section is to provide guidance to ensure that agencies receive the goods and services they ordered in the proper condition and in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/52-gfo-receiving-section-xi-a9One-Year FAS – Career Plan
… and Longevity payment. All payments must be earned in the 12 months immediately preceding retirement. The … of payments are not considered regular compensation and, in most cases, will not be included in your one-year FAS calculation: Unused sick leave; Unused …
https://www.osc.ny.gov/retirement/publications/1642/one-year-fasCity of Troy – Financial Condition (2015M-185)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through May 31, 2015. … elected nine-member City Council. Budgeted appropriations for 2015 totaled approximately $83.1 million. Key Findings Adopted budget for the general fund relied on appropriating significant …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… for all eligible services provided. Review all unclaimed services, determine whether these services are …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Utica City School District - Payroll (2018M-175)
… properly approved and supported. Key Findings We reviewed payroll payments totaling $4.7 million to 151 employees and … worked offsite without certainty as to the work performed. Manual adjustments for fingerprint time clock system entries … Key Recommendations Establish procedures to ensure that payroll-related payments are accurate, supported and in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175