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Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… 1, 2011, through April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a … of 1,160 residents. The Town contained the Village of Edwards through our audit period. The Village was dissolved … Town of Edwards Internal Controls Over Selected Financial Operations …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Clifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… properly awarded Length of Service Award Program (LOSAP) service credit for the period January 1, 2012 through … approximately $802,000. Key Findings The District’s LOSAP point system is not consistent with State General … Law (GML). Some firefighters did not receive all of the LOSAP points to which they were entitled under GML. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments for the period … more than 70 educational and administrative services to its component districts, is governed by a 15-member Board … $35.6 million. Key Findings BOCES officials did not establish adequate procedures to ensure separation …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353Southern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… August 25, 2015. Background The Southern Westchester Board of Cooperative Educational Services (BOCES) is an … school districts and is governed by a seven-member Board of Education elected by the component districts’ … year total approximately $153.5 million. Key Findings The Board did not adopt a formal policy for effectively …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesPhelps-Clifton Springs Central School District – Network Access (2021M-35)
… controls were secure. Key Findings District officials did not ensure that the District’s network access controls were … Regularly review network user accounts and permissions to determine whether they were appropriate or needed to be disabled. As a result, we identified 139 unneeded user …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Argyle Central School District – Medicaid Reimbursements (2020M-171)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 1,251 eligible services totaling $26,637. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/argyle-central-school-district-medicaid-reimbursements-2020m-171Village of Monticello – Financial Condition (2020M-107)
… managed financial condition. Key Findings The Board did not adequately manage the Village’s financial condition. As a … significant infrastructure needs that it lacks the funds to address. Key Recommendations The Board should: Create a plan to address the declining fund balance and financial …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-financial-condition-2020m-107George Junior Republic Union Free School District – Website Transparency (2021M-212)
… audit reports Original and final annual budgets, and Board meeting minutes Key Recommendation Ensure that required and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencySt. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) maximized … Determine whether the St Regis Falls Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Orchard Park Public Library – Audit of Claims (2016M-191)
… 1, 2015 through May 6, 2016. Background The Orchard Park Public Library is located in the Town of Orchard Park in Erie … Orchard Park Public Library Audit of Claims 2016M191 …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191Hicksville Union Free School District – Managing Network User Accounts (2023M-20)
… for managing business office network user accounts to help prevent unauthorized computer use, access and loss. Key Findings District officials did not properly manage network user account controls to help maintain continuity of business office operations and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsVillage of Lindenhurst – Claims Processing (2016M-345)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … The Board delegated its claims auditing responsibility to the Clerk-Treasurer. Not all claims contained adequate supporting documentation. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345State Comptroller DiNapoli Releases Audits
… issues with the quality of data the department relies on to administer the state's weights and measures program. … Such deficiencies diminish the department's ability to conduct useful analyses and to provide meaningful … visits to seven municipalities also found most of them did not complete all their mandated annual inspections. City …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350County of Rockland – Budget Review (B18-6-11)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/county/2018/11/05/county-rockland-budget-review-b18-6-11Rockland County - Budget Review (B17-6-16)
… Purpose of Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Penn Yan Central School District – Network Access Controls (2021M-79)
… complete report - pdf ] Audit Objective Determine whether Penn Yan Central School District (District) officials ensured … Determine whether Penn Yan Central School District District officials ensured …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/penn-yan-central-school-district-network-access-controls-2021m-79County of Rockland - Budget Review (B19-6-9)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the … Chapter 468 of the Laws of 2013 requires the County to submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/county/2019/11/08/county-rockland-budget-review-b19-6-9Evergreen Charter School – Employee and Independent Contractor Fingerprinting (2016M-225)
… Discontinue the practice of allowing new employees or independent contractors to provide services to students prior to obtaining or confirming fingerprint clearance. Establish a …
https://www.osc.ny.gov/local-government/audits/charter-school/2016/09/16/evergreen-charter-school-employee-and-independent-contractor