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Williamsville Central School District – Financial Management (2022M-193)
… appropriate fund balance when needed. Include provisions in adopted budgets for funding and replenishing reserves. … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/williamsville-central-school-district-financial-management-2022m-193Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… the District paid a third-party vendor (vendor) $54,996 to process the District’s Medicaid claims. However, officials … vendor with all of the documentation needed for the vendor to properly file all Medicaid claims and did not adequately oversee the vendor to ensure Medicaid reimbursements were maximized. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Somers Central School District – User Accounts and Software Updates (2021M-153)
… event of a system disruption due to a disaster, ransomware attack or other event, employees have insufficient guidance to restore …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mVillage of Hewlett Bay Park – Financial Management (2022M-30)
… managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively … balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Franklin Central School District – Information Technology (2022M-19)
… user accounts, periodically compare installed software to an authorized software inventory or develop an IT contingency plan. In addition to finding sensitive information technology control weaknesses, which we communicated confidentially to officials, we found that: Nine of the District’s network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Peconic Bay Community Preservation Fund (2023-MR-1)
… individual reports to the following Towns: East Hampton , Riverhead , Shelter Island , Southampton , and Southold . … whether officials from the Towns of East Hampton , Riverhead , Shelter Island , Southampton , and Southold … CPF purposes and properly allocated. However, Town of Riverhead officials did not always record dates collections …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Marathon Joint Fire District – Investment Program (2023M-76)
… checking and savings accounts, which had an average daily balance of approximately $567,000 during the audit … Board subsequently approved an investment policy in March 2023 and invested $653,000 into an investment fund with …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Cohoes City School District – Medicaid Reimbursements (2022M-107)
… Medicaid reimbursements by submitting claims for all services provided to Medicaid eligible students with signed … by submitting claims for all eligible Medicaid services provided. We reviewed reimbursements for 20 eligible … Claims were not submitted for 814 eligible Medicaid services. Had these services been claimed, the District could …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… Gilboa-Conesville Central School District (District) Board of Education (Board) and officials effectively managed fund … from fiscal years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund balance that … balance exceeded the 4 percent statutory limit in each of the last three fiscal years by 3.1 to 12.8 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mTown of Minetto – Information Technology (2022M-9)
… against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT security awareness training to all computer users. Adequately manage local user accounts …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Town of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Approve projects that include measurable goals in project agreements. Monitor all active projects to … Appendix C includes OSC’s comments on issues raised in the IDA’s response. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectTown of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… did not: Maintain accurate accounting records. As a result, the accounting records contain significant … cash balance. The variances ranged from more than $1 million as of January 1, 2017 to $153,000 as of December … financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… document or retain sufficient evidence that criteria were fairly evaluated. Key Recommendations Request and review …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… not adequately follow up with seven of the 14 businesses in order to verify that funds were used for the approved purpose. Loan agreements do not have job … are creating and retaining jobs and using loan funds in compliance with the terms of the agreements. Develop …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingThree Village Central School District – Financial Operations (2021M-141)
… not: Properly assign administrative and user access rights to the financial software. Establish an electronic banking … duties or provide adequate oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 million in claims were not …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… Determine whether the City of Binghamton (City) properly planned and monitored the Joint Sewage Treatment Facility … Project (Project). Key Findings City officials properly planned and monitored the Project by: Establishing a sound … Determine whether the City of Binghamton City properly planned and monitored the Joint Sewage Treatment Facility …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andYork Central School District - School District Website (S9-19-35)
… School District (District) used its resources to maintain a website that provided the public with transparent and … information. Key Findings District officials maintained a website but certain financial information was not posted, … to help residents see the impact of fiscal decisions over time. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Travel Advisory No. 12
… for mileage using the SFS Mileage Detail page in lieu of form AC 160-S. Guidance : The Office of the State Comptroller updated Sections XIII.3 – Record … Expense Reimbursement regarding traveler and proxy use of the Statement of Automobile Travel (AC 160-S) and the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Sanford – Claims Audit Process (2021M-189)
… report - pdf ] Audit Objective Determine whether Town of Sanford (Town) officials ensured that claims were … all claims were appropriately audited and approved. Out of 200 claims reviewed, the Board did not audit 69 claims … only audited and approved claims are listed on abstracts of audited claims. Periodically compare prices to State …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-sanford-claims-audit-process-2021m-189Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… report - pdf ] Audit Objective Determine whether Town of Canajoharie (Town) officials properly budget for and … TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 through 2020. … the TOV funds’ tax levies to zero. The same amount of taxes were unnecessarily levied in TOV funds, creating …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204