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Granville Central School District – Medicaid Reimbursements (2021M-90)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … revenues totaling $9,011, from 50 percent reimbursement of eligible costs. Key Recommendations Establish procedures to ensure all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Town of Decatur – Town Clerk (2020M-58)
… The Clerk did not report or remit any fees received to the Supervisor or New York State Agriculture and Markets. … duplicate receipts. Report and remit all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to conduct an annual audit of the Clerk’s records and …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Morehouse – Records and Reports (2021M-182)
… accounting records and reports in a complete, accurate, up-to-date or timely manner. The Town’s accounting records were … financial reports were not prepared for and submitted to the Town Board (Board). Because the Board did not have … accurate and timely financial information, its ability to monitor the Town’s financial affairs, accurately assess …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … to initiate corrective action. … 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-150Islip Fire District – Disbursements (2020M-9)
… Approved payment for 118 purchases totaling $38,563 made on District credit cards that did not have sufficient … findings in this report. Appendix B includes our comments on certain issues in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9Truxton Fire District – Board Oversight (2022M-123)
… the accounting records. Audit all District claims prior to payment and conduct an annual audit of the Treasurer’s … records. Ensure the Treasurer provided financial reports to the Board or filed the District’s required annual update … training, they would have better positioned themselves to oversee the District’s financial activities, and ensured …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/truxton-fire-district-board-oversight-2022m-123DiNapoli: Audit Recommends Stronger Oversight of NYC’s Artificial Intelligence Programs
… hope the city’s Office of Technology and Innovation acts on my office’s recommendations to help ensure the AI being … Office. DiNapoli’s audit looked at governance policies on AI use at four agencies: the Administration for Children’s … identify facade defects in addition to any required hands-on inspection. DOB does not require facade inspectors to …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-audit-recommends-stronger-oversight-nycs-artificial-intelligence-programsTown of Danby – Town Clerk (2022M-08)
… report - pdf] Audit Objective Determine whether the Town of Danby (Town) Clerk recorded, deposited, remitted and … and not deposited timely or intact and were not remitted to appropriate parties in a timely manner. Although the … The Board did not perform an annual audit of the Clerk’s records. Key Recommendations Make intact and …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Potter – Town Clerk (2020M-113)
… as received) or record, report and remit all collections to the appropriate parties in a timely and accurate manner. … Consult with legal counsel and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the … analyses. Annually audit the Clerk’s records to ensure records, deposits, reports and collections are …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Village of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… cash receipts and disbursements and performed her duties in accordance with statutes. Key Finding The Board engaged … cash receipts and disbursements and performed her duties in accordance with statutes …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202Town of Ephratah – Accounting Records and Reports (2022M-138)
… and timely financial records and reports. Key Findings In 2017, OSC issued an audit report 1 that included findings … to not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. Without … by $60,948. Bank reconciliations were not performed in a timely manner. Annual Update Documents (AUDs) from 2015 …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided … adequate oversight of take-home vehicles. We found: All employees that were assigned a take-home vehicle, except … … Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeDiNapoli: Franklin School District Saves $826,000 in Health Care Costs
… count,” said DiNapoli. “I commend district officials for their proactive approach and implementing cost-saving … evaluation allowed the district to find a new insurance carrier that was less expensive and which offered employees … saved an additional $283,000 by offering 25 employees an annual health insurance buyout incentive. The buyout only …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-franklin-school-district-saves-826000-health-care-costsVillage of Riverside – Clerk-Treasurers' Records and Reports (2024M-107)
… As a result, the Board of Trustees’ (Board’s) ability to make informed financial decisions was inhibited because … and the re-levy of unpaid water and sewer charges to the control accounts. The current Clerk-Treasurer did not … file periodic payroll reports or remit withholdings timely to the Internal Revenue Service (IRS) or the New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-riverside-clerk-treasurers-records-and-reports-2024m-107Village of Mayville – Online Banking (2020M-150)
… properly supported and authorized, however the Board needs to ensure transactions are secure. The Board did not adopt a … online banking policy or implement adequate procedures to monitor and control online banking transactions. A … agreed with our recommendations and indicated they planned to initiate correction action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Suffolk County Community College - Information Technology (2018M-130)
… for safeguarding the College website are not required to attend cybersecurity training. In addition, sensitive … (IT) control weaknesses were communicated confidentially to College officials. Key Recommendations Enforce written … and have initiated or indicated they planned to initiate corrective action. … Determine whether officials …
https://www.osc.ny.gov/local-government/audits/community-college/2018/11/30/suffolk-county-community-college-information-technology-2018m-130South Mountain Hickory Common School District – Financial Management (2022M-49)
… report - pdf] Audit Objective Determine whether the South Mountain Hickory Common School District (District) Trustee … initiate corrective action. … Determine whether the South Mountain Hickory Common School District District Trustee and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mKIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
Determine whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and collected tuition, and deposited and recorded collections in a timely manner.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/kipp-troy-prep-charter-school-2024-20.pdfLe Roy Central School District – Reserve Funds (2022M-110)
Determine whether the Le Roy Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/le-roy-central-school-district-2022-110.pdfTown of Webb Union Free School District – Financial Management (2022M-53)
Determine whether the Town of Webb Union Free School District (District) Board (Board) and District officials adopted realistic budgets and properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/webb-2022-53.pdf