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Babylon Union Free School District – Medicaid Reimbursements (2022M-91)

… claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The District did not claim … cost of providing more than $536,000 in Medicaid-eligible services. Had these services been claimed, the District could have realized … claimed Medicaid reimbursements for all eligible Medicaid services provided …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91

Salmon River Central School District – Foster Care Student Tuition (2022M-168)

… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … District officials did not accurately pay tuition for foster care students enrolled care students enrolled at other … Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022m

Upper Jay Volunteer Fire Department – Financial Activities (2023M-30)

… report - pdf] Audit Objective Determine whether the Upper Jay Volunteer Fire Department (Department) officials ensured … audit fire department Upper Jay financial activities …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/05/26/upper-jay-volunteer-fire-department-financial-activities-2023m

Town of Middleburgh – Claims Audit Process (2023M-56)

… sole source vendors and the reasons why solicitation of quotes is not in the Town’s best interest. Discontinue use of …

https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56

Patchogue-Medford Union Free School District – Health Insurance Buyouts (2023M-21)

… Determine whether the Patchogue-Medford Union Free School District’s (District) health insurance buyout program … audit school district patchogue medford …

https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/patchogue-medford-union-free-school-district-health-insurance-buyouts

Town of Lake Luzerne – Procurement (2022M-95)

… officials used competitive methods when procuring goods and services. Key Findings The Town Board (Board) did not enforce … totaling $144,155. Justify, authorize and/or document one emergency and three sole source purchases totaling $38,022. …

https://www.osc.ny.gov/local-government/audits/town/2023/07/21/town-lake-luzerne-procurement-2022m-95

Village of Interlaken - Water and Sewer Financial Operations and Information Technology (2019M-74)

… initially increase from a combined $320 per year to about $950 per year to finance new debt for infrastructure repairs …

https://www.osc.ny.gov/local-government/audits/village/2019/06/14/village-interlaken-water-and-sewer-financial-operations-and-information

Brasher Falls Central School District – Financial Condition (2019M-158)

… financial condition. Key Findings The surplus fund balance in the general fund exceeded the 4 percent statutory limit …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/brasher-falls-central-school-district-financial-condition-2019m-158

Niagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)

… counts, deposits and reports cash receipts and prepares, signs, reports and maintains a manual ledger of checks. The … not determine whether 20 purchases totaling $3,245 were for proper Company purposes. Key Recommendations Provide … the bills approved by the Membership. Ensure disbursements for purchases are adequately supported and for proper Company …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-and

Canaseraga Central School District - Financial Management (2019M-104)

… an average of $357,000 of fund balance that was not used to finance operations. As of June 30, 2018, surplus fund … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance to comply with the statutory limit and use the excess funds …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104

Town of Colonie – Physical Accessibility to Programs and Services (S9-24-41)

… Specifically: 26 components at the Public Operations Center, such as signs at interior offices with raised … accessible height. 22 components at the Town Hall, such as a wider accessible route at the main entrance ramp where the … 15 components at the Public Safety Center, such as a portion of service counters at an accessible height. Four …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-colonie-physical-accessibility-programs-and-services-s9-24-41

Monroe No. 1 Board of Cooperative Educational Services – Credit Cards (2024M-156)

… did not ensure that credit card charges were reconciled to receipts in a timely manner and audited, as required, prior to payment. We reviewed 532 credit card charges totaling … exceptions: 424 charges totaling $99,308 were paid prior to audit and approval by the claims auditor. 166 charges …

https://www.osc.ny.gov/local-government/audits/boces/2025/06/06/monroe-no-1-board-cooperative-educational-services-credit-cards-2024m-156

Village of Elmira Heights – Claims Auditing (2024M-44)

… 5-524 requires, with limited exceptions, a village board to audit all claims against a village before payment is made, … of all claims. Ensure quotes are obtained and attached to the claims to help ensure competition is sought in accordance with the …

https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44

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