Search
Westbury Water District – Purchasing (2015M-261)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the … of North Hempstead in Nassau County and provides water to over 20,500 customers. The District is governed by an … Ensure that purchase orders are issued prior to ordering goods and services. Consider amending the …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that receipts were … duties or establish sufficient compensating controls to provide additional oversight of her work. Ensure that the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Town of Schaghticoke – Water Operations (2016M-390)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Town’s water … approximately $4.3 million. Key Findings Duties related to billings, collections, deposits and recordkeeping were not … Key Recommendations Establish policies and procedures to provide guidance to employees involved in the billing and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-schaghticoke-water-operations-2016m-390Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)
… Purpose of Audit The purpose of our audit was to review the Village’s budgeting practices and financial … Village officials did not develop policies and procedures to govern budgeting practices or a comprehensive multiyear … budgeting practices and a multiyear financial plan to use in conjunction with the adopted fund balance policy. …
https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)
… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices and cash … accumulated an unexpended surplus fund balance equivalent to an entire year’s budget. The Library does not have formal policies or procedures to ensure accountability for the cash receipts process. Key …
https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash investments and … Key Findings The Board did not limit depositories to banks and trusts, as required by statute. The Treasurer paid credit card claims prior to Board approval. The Board did not ensure that travel was …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Vendor Responsibility Forms
… Part 1 and Part 2 ) (MS Word) or (PDF) VendRep System Forms Agency Notice of Intent to Participate in the VendRep … Find forms for vendors and State agencies related to vendor …
https://www.osc.ny.gov/state-vendors/vendrep/vendor-responsibility-formsDiNapoli: Audit Finds up to $12.1 Million in Inappropriate Medicaid Payments
… released today by State Comptroller Thomas P. DiNapoli. By the end of audit fieldwork, about $2.1 million of the overpayments were recovered. "My auditors continue to find glitches in the Department of Health's payment control systems that allow …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-audit-finds-121-million-inappropriate-medicaid-paymentsDiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments
… released today by State Comptroller Thomas P. DiNapoli. By the end of audit fieldwork, about $2.4 million of the overpayments were recovered. “New York’s Medicaid system … DiNapoli said. “My auditors found several cases in which the Department of Health’s eMedNY system failed to catch …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpaymentsHuman Resource Practices
… applied policies and procedures related to select human resource functions. This audit covered the period from … 10,000 employees supporting its operations. The Human Resource Department (HR) manages and supports resources for … many other daily activities, such as verifying references on prospective employee job applications and processing …
https://www.osc.ny.gov/state-agencies/audits/2019/09/25/human-resource-practicesDiNapoli: NYC Pre-K Special Education Provider Claimed Nearly $3 Million In Ineligible Expenses
… A Brooklyn preschool special education provider, Yeled v’Yalda Early Childhood Center, claimed … the costs. For example, when an employee works for both a provider’s SEIT program and one or more of its other non-SEIT … to improve oversight of preschool special education provider programs. Chapter 545 of the Laws of 2013 was signed …
https://www.osc.ny.gov/press/releases/2016/01/dinapoli-nyc-pre-k-special-education-provider-claimed-nearly-3-million-ineligible-expensesDiNapoli: 90 School Districts in Fiscal Stress
… Ninety school districts, more than 13 percent of districts … Stress Monitoring System. DiNapoli’s office evaluated 672 school districts with fiscal years ending on June 30, 2014. … office has assessed and scored the financial stability of school districts. The second round of scoring designated 10 …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-90-school-districts-fiscal-stressOperational Advisory No. 3
… that if any chart of account string value is changed in the review process, the transaction must be re-budget checked and be in a valid … of account values on vouchers will require waiting until the next scheduled execution of budget checking to ensure the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/3-budget-check-reminderMiddle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… and did not appoint a faculty counselor. Ensure each club maintained a separate set of records from those of the … District officials did not ensure: 15 of 39 activity club collections totaling $72,998 and 20 of 39 cash … disbursements totaling $44,395 were recorded by the ECA club. 16 deposits totaling $23,680 were deposited timely. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsBlind Brook-Rye Union Free School District – Capital Project Change Orders (2023M-35)
… that all Project change orders were submitted as required to the New York State Education Department (SED) for … totaling approximately $2 . 7 million were not submitted to SED, as required, for the Commissioner of Education’s … are properly approved. Actively monitor change orders to ensure the District submits change orders for approval …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/blind-brook-rye-union-free-school-district-capital-project-change-ordersSt. Lawrence County – Financial Condition (2016M-173)
… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period … The general fund’s unassigned fund balance declined to a deficit of nearly $2.9 million as of the end of 2014. … or capital plans. The County has not had sufficient cash to pay its bills and other obligations when due, resulting in …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Whitesville Central School District – Financial Management (2016M-313)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … appropriated fund balance was not actually used to finance operations. As of June 30, 2015, the District’s … fund balance within the statutory limit and develop a plan to reduce unrestricted fund balance in a manner that benefits …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313Port Jervis City School District – Financial Condition (2016M-319)
… in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be … expenditures, funding needed reserves or reducing property taxes. Adopt budgets that represent the District’s actual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Pleasantville Union Free School District – Financial Condition (2015M-311)
… be set aside in each reserve, how each reserve would be funded or when each reserve would be used. Two of the … not used effectively because related expenditures were funded from general fund budgeted appropriations. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/pleasantville-union-free-school-district-financial-condition-2015m-311Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … million. Key Findings Although the Board is required to approve all budget transfers above $25,000, the Chief … that budget transfers in excess of $25,000 are presented to the Board for approval as required by the budget transfer …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-and