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Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… at other school districts. Key Findings District officials did not accurately pay tuition for foster care students … by $1,007 for three foster care students. Officials did not provide oversight for or monitor foster care student …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided. Key Findings The … not: Claim any Medicaid reimbursements, totaling $442,841, for 18 Medicaid-eligible students. Examine and seek Medicaid reimbursements, totaling $93,774, for 25 students we identified were likely Medicaid-eligible. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Tioga Fire District – Board Oversight (2022M-170)
… the Treasurer filed the District’s required annual update documents (AUDs) for fiscal years 2015 through 2021. Key … approve all claims before they are paid by the Treasurer. File the required delinquent AUDs with our office within 60 …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/01/13/tioga-fire-district-board-oversight-2022m-170Village of Cohocton – Cash Receipts (2015M-63)
… 12, 2015. Background The Village of Cohocton is located in the Town of Cohocton, Steuben County and has a population …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Scarsdale Union Free School District – Overtime (2022M-105)
… overtime was properly approved, District officials did not monitor overtime to ensure it was accurate. Had officials established adequate controls, the District’s overtime costs may have been reduced by at least $167,000. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Long Lake Central School District – Capital Project (2021M-183)
… the project and accurately separated revenue sources in the accounting records during the audit period to ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Town of Varick – Water and Sewer Operations (2021M-46)
… financial operations. Key Findings Town officials did not effectively manage most aspects of the water and sewer districts’ financial operations. Officials did not: Adopt realistic budgets over the last three years. Adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/02/04/town-varick-water-and-sewer-operations-2021m-46X.4.C Contacts – X. Guide to Vendor/Customer Management
… The primary contact also receives the Vendor Self-Service Portal invitation email, which includes instructions for … the vendor to the New York State Vendor Self-Service Portal webpage at … . After signing into the Vendor Self Service Portal, the vendor will be able to add or update any contact …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x4c-contactsCity of Fulton – Capital Projects (2021M-184)
… Correct the accounting errors and close completed projects in a timely manner. City officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/city/2022/02/11/city-fulton-capital-projects-2021m-184Menands Union Free School District – Information Technology (2021M-78)
… if the Menands Union Free School District (District) Board of Education (Board) and District officials adequately … usage; we found questionable internet use on three of six users’ computers examined. Provide IT security … if the Menands Union Free School District District Board of Education Board and District officials adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/menands-union-free-school-district-information-technology-2021m-78New Rochelle City School District – Information Technology (2021M-142)
… access, use and/or loss. Key Findings Officials did not establish adequate controls over network and … confidentially to officials, we found officials did not: Adequately manage network user accounts. 84 former …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/new-rochelle-city-school-district-information-technology-2021m-142Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 accounts include 116 generic accounts, 27 employee …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Tully Central School District – Network Access Controls (2021M-138)
… Officials did not develop written procedures for granting, changing and revoking access rights. Officials did not … Develop and adhere to written procedures for granting, changing, revoking and reviewing network user account access. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/tully-central-school-district-network-access-controls-2021m-138Quaker Street Fire District – Board Oversight (2021M-96)
… supported prior to payment. Ensure that AUDs are filed in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/12/29/quaker-street-fire-district-board-oversight-2021m-96Copenhagen Volunteer Fire Department, Inc. – Financial Activities (2021M-114)
… and supported, and that money was safeguarded. The Board of Directors (Board) did not provide adequate guidance on … activities and did not enforce bylaw provisions related to the review and approval of bills and records, and cash receipts. Of 186 disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/22/copenhagen-volunteer-fire-department-inc-financial-activitiesGananda Central School District – Procurement (2021M-86)
… [ read complete report - pdf ] Audit Objective Determine whether Gananda Central … and procedures. District officials did not adequately document that they properly sought required competition for … and procedures. Ensure that District officials adequately document compliance with competitive bidding statutes and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/gananda-central-school-district-procurement-2021m-86Beaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
… recorded and deposited. However, District officials did not adequately segregate the duties of or establish … health insurance contributions. Although our testing did not identify discrepancies, when officials do not provide …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/22/beaver-river-central-school-district-collection-real-property-taxes-andTown of Centerville – Town Clerk/Tax Collector (2021M-75)
… 24 hours as required. Remit real property tax collections to the Town Supervisor (Supervisor) or the County Treasurer … tax collections, including interest and penalties, to the Supervisor and Treasurer within the required … findings and recommendations and indicated that they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… than $727,000, instead of establishing a capital reserve. Did not adopt fund balance, reserve or budgeting policies, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Town of Hempstead – Compensatory Time (2021M-64)
… accurately accrued and accounted for compensatory (comp) time. Key Findings Town officials did not ensure comp time hours were accurately accrued and accounted for. As … result, officials do not have adequate assurance that all comp time is appropriately earned, accurately recorded and …
https://www.osc.ny.gov/local-government/audits/town/2021/09/10/town-hempstead-compensatory-time-2021m-64