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The New York State Procurement Integrity Act
… contract oversight, requiring public authorities to comply with the state finance law relating to procurements, prohibiting certain third party contracts, authorizing the state comptroller to oversee certain contracts of the Research Foundation of …
https://www.osc.ny.gov/legislation/new-york-state-procurement-integrity-actPeekskill City School District - Network User Accounts (2021M-195)
… manage and monitor network user accounts. In addition to sensitive information technology (IT) control weaknesses which we communicated confidentially to officials, we found District officials should have: … disabled. Provide periodic IT security awareness training to all users who use IT resources. District officials agreed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/peekskill-city-school-district-network-user-accounts-2021m-195Ellenville Central School District – Network User Accounts (2022M-18)
… needed. Of the 550 unneeded accounts, 462 were not used to log into the District’s IT system in at least six months from …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/ellenville-central-school-district-network-user-accounts-2022m-18Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… in revenue. The District lacked adequate procedures to ensure that Medicaid claims were submitted in a timely … when appropriate. Key Recommendations Establish procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Village of Schaghticoke – Board Oversight (2023M-78)
… Board cannot be sure it has accurate financial information to make decisions and gauge the Village’s financial … did not: Establish controls or other oversight procedures to compensate for the Clerk-Treasurer performing all … and have initiated, or indicated they planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2023/11/17/village-schaghticoke-board-oversight-2023m-78Village of Canastota - Board Oversight (2018M-256)
… Department of public works (DPW) employees received payroll payments totaling approximately $4,000 over a … AUDs to OSC and the Board in a timely manner. Develop DPW payroll monitoring procedures to verify that time worked is …
https://www.osc.ny.gov/local-government/audits/village/2019/04/12/village-canastota-board-oversight-2018m-256Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… costs. Key Recommendations Ensure purchases subject to the competitive bidding thresholds are made in accordance … service providers. Ensure that all purchases are subject to the District’s procurement process. District officials … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mMultiple Dwelling Property Inspections (2018-MS-1)
… Schenectady and Lackawanna had limited or nonexistent MD inspection programs and Utica did not have a feasible … Key Recommendations Develop and institute basic MD inspection program procedures to ensure: All MD properties …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Elba Central School District - Financial Management (2018M-96)
… in 2013-14 and if the Board had used overfunded reserves to pay $860,000 of related expenditures rather than … based on historical or other known trends. Review reserves to determine whether they are necessary and reasonably … agreed with our recommendations and indicated they planned to initiate corrective action. 1 Our audit focused primarily …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/elba-central-school-district-financial-management-2018m-96Broadalbin-Perth Central School District – Cash Management (2020M-65)
Determine whether District officials maximized interest earnings
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/broadalbin-perth-central-school-district-cash-management-2020m-65Town of Cicero - Procurement (2020M-8)
… about $115,000. Key Recommendations Establish procedures to ensure that officials and employees follow competitive … Review and update the purchasing policy and procedures to ensure they include detailed guidance for procuring … findings and recommendations and indicated that they plan to take corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8Roxbury Central School District - Health Insurance Buyouts (2019M-89)
… insurance buyouts that they may not have been entitled to during our audit period. The health insurance buyout … in the CBAs and determine whether changes should be made to the buyout calculations. Review and approve the health … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … in the cafeteria fund. District officials should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mNiagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)
… service fund although the funds had not been designated to pay debt. District officials improperly restricted funds … the debt reserve and, if appropriate, transfer these funds to a special revenue fund. Consult with legal counsel on the … and indicated that they have initiated, or planned to initiate, corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-andNortheastern Clinton Central School District – Transportation State Aid (2024M-47)
… approved. Had officials established procedures to ensure transportation aid applications were accurately … aid applications. Monitor the Business Manager’s work to ensure that she accurately prepares transportation aid … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidClaryville Volunteer Fire Company – Financial Controls (2014M-53)
Claryville Volunteer Fire Company Financial Controls 2014M53
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/25/claryville-volunteer-fire-company-financial-controls-2014m-53Orange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls over service … of claims. Key Recommendations Require service providers to submit all reports as per their contracts. Implement procedures to verify that service providers are meeting contractual …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Lansingburgh Central School District – Purchasing (2017M-173)
… Purpose of Audit The purpose of our audit was to determine whether purchase orders were independently … also serving as the purchasing agent, has the ability to submit requisitions, creating a situation where purchases … and approve requisitions submitted by the Treasurer prior to the purchase being made. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Ossining Union Free School District – Financial Management (2017M-176)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials adopted … realistic estimates for expenditures. Formulate a plan to use excess fund balance to benefit District residents. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/ossining-union-free-school-district-financial-management-2017m-176Malone Central School District – Payroll (2017M-278)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and wages were … establishing a well-designed system for processing payroll to ensure employees are accurately paid the salaries and wages to which they are entitled. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/16/malone-central-school-district-payroll-2017m-278