Search

Town of Groton – Highway Department Asset Accountability (2022M-117)

… officials adequately safeguarded and accounted for Highway Department Department assets …

https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117

Cato-Meridian Central School District – Salaries, Wages and Leave Benefits (2021M-173)

… District (District) officials accurately paid salaries, wages and leave benefits and properly accrued leave benefits. … Findings District officials accurately paid salaries and wages but did not accurately pay unused leave benefits, and … District District officials accurately paid salaries wages and leave benefits and properly accrued leave benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/cato-meridian-central-school-district-salaries-wages-and-leave-benefits

Northern Adirondack Central School District – Financial Condition (2020M-51)

Determine whether the Board and District officials effectively manage the Districts financial condition

https://www.osc.ny.gov/local-government/audits/school-district/2020/09/25/northern-adirondack-central-school-district-financial-condition-2020m-51

City of North Tonawanda - Financial Condition (2020M-90)

… budgeting practices and poor financial management have left the City in a vulnerable financial position. Key …

https://www.osc.ny.gov/local-government/audits/city/2020/08/07/city-north-tonawanda-financial-condition-2020m-90

Town of Andes - Conflict of Interest and Cash Receipts and Disbursements (2019M-194)

… Audit Objective Determine whether the Board ensured that Town officials did not have prohibited interests in Town contracts. Determine whether Town officials ensured that the Supervisor’s disbursements … Determine whether Town officials ensured that the Supervisors disbursements …

https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-andes-conflict-interest-and-cash-receipts-and-disbursements-2019m-194

Town of German Flatts - Financial Condition and Conflict of Interest (2019M-222)

… Objective Determine whether the Town Board: Adequately managed the Town’s financial condition, and Ensured that Town … Town contracts. Key Findings The Board has not adequately managed the Town’s financial condition. The combined fund … Determine whether the Town Board adequately managed the Towns financial condition …

https://www.osc.ny.gov/local-government/audits/town/2020/02/14/town-german-flatts-financial-condition-and-conflict-interest-2019m-222

South Colonie Central School District - Allocation of Personnel Costs (2020M-10)

… officials, we found teacher center personnel costs of $434,790 were supported, properly allocated and accurately … CBAs and payroll records. We found total personnel costs of $745,262, of which $358,384 was funded using general fund money, were …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10

Margaretville Central School District – Financial Management (2020M-46)

… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/margaretville-central-school-district-financial-management-2020m-46

Pawling Central School District - Budgeting Practices and Reserves (2020M-4)

… in three of those years, only a fraction was used to finance operations. After adding back the appropriated fund balance that was not … fiscal years 2014-15 through 2018-19 ranged from 7 percent to 12.15 percent of the ensuing year’s appropriations, …

https://www.osc.ny.gov/local-government/audits/school-district/2020/04/17/pawling-central-school-district-budgeting-practices-and-reserves-2020m-4

Berkshire Fire District - District Operations (2020M-40)

… The District could have saved $3,800 if it had purchased propane at State contract prices. The Board did not establish …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

Unified Court System Bulletin No. UCS-20

… Purpose To explain the use of a new deduction code for USC long term care insurance … CD (Agency) - Update/Display All Enter the EmplID of the employee Select appropriate record number Highlight … To explain the use of a new deduction code for USC long term care insurance …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-20-new-voluntary-insurance-code-certain-employees-unified-court

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… District officials did not ensure the proper formula to calculate PECA set-aside amounts was used. As a result, … it with us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The … (SED) State aid handbook for the updated formula and rates to determine PECA set-aside amounts for charter school …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

The Academy Charter School - Credit Card Expeditures (2019M-80)

… tested, totaling $216,882) had no receipts attached to the claims. 39 receipts in our test, totaling $25,342, were not itemized to show the nature or purpose of the purchase. The Board … recommendations and indicated they have taken, or planned to take, corrective action. …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/09/06/academy-charter-school-credit-card-expeditures-2019m-80

Mayfield Central School District – Medicaid Reimbursements (2019M-149)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and service …

https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149

Middleburgh Central School District - Information Technology (2019M-115)

… accounts, and administrative permissions were granted to individuals who did not need these rights. In two … Officials did not provide IT security awareness training to employees, and the Board did not establish a disaster … (IT) control weaknesses were communicated confidentially to District officials. Key Recommendations Periodically …

https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/middleburgh-central-school-district-information-technology-2019m-115

Town of Dayton - Fund Balance Management (2019M-221)

… Objective Determine whether the Board has properly managed fund balance. Key Findings The Board did not properly manage fund balance as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund … Determine whether the Board has properly managed fund balance …

https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221

Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)

… Trustees (Board) transparently planned and monitored the pool capital project (Project). Key Findings The Board did … audit village stamford pool capital project planning monitoring …

https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204

Hilton Central School District – Network Access Controls (2022M-200)

… not ensure that network access controls were adequate. As a result, data and personal, private and sensitive … at greater risk for unauthorized access, misuse or loss. In addition to sensitive network access control weaknesses … review network user accounts and disable unneeded accounts in a timely manner. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/hilton-central-school-district-network-access-controls-2022m-200