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Town of Olive - Accrued Leave and Information Technology (2019M-84)
… handbook and the collective bargaining agreement (CBA). Design or implement procedures to monitor compliance with … types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)
… complete report - pdf ] Audit Objective Determine whether the St. Regis Falls Central School District (District) … would have realized revenues totaling $11,530, 50 percent of the reimbursement. Key Recommendations Establish … for all eligible services provided. Review all unclaimed services and submit any eligible claims for …
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)
… provided. Review all unclaimed services identified in this report and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Village of Lindenhurst – Claims Processing (2016M-345)
… Village of Lindenhurst is located in the Town of Babylon, Suffolk County, and has approximately 27,000 residents. The Village is governed by an elected five-member Board of Trustees. General fund budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Opinion 91-57
… may be comingled with moneys of the village, subject to the consent of the library board. Prior inconsistent … for the support of a public library ... shall be paid over to the treasurer of such library ... upon the written demand … Thus, where, as here, library moneys are not paid over to the library treasurer, section 259(1) expressly requires …
https://www.osc.ny.gov/legal-opinions/opinion-91-57State Comptroller DiNapoli Releases State Audits and Examinations
… (2015-S-99) DASNY has implemented appropriate controls to meet its specific prevailing wage responsibilities,. … projects, they did not routinely inspect the sites to ensure that prevailing wage rates were posted, as … Auditors found DOCCS has appropriate procedures in place to ensure that it accurately determines inmate release dates. …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-state-audits-and-examinationsState Comptroller DiNapoli Releases Audits
… had a sufficient number of treatment programs available for problem gamblers or whether OASAS’ limited resources were … of Health, Medicaid Program: Opioid Prescriptions for Medicaid Recipients in an Opioid Treatment Program … also receiving opioids as part of a Treatment Program for opioid use disorder. These recipients may have received …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-auditsTown of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… the Town’s attorney as to whether any of the amounts can be recovered and the potential legal and financial …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200Cost-Saving Ideas: School District Auditing – External Auditor
… (GAAP). Hiring an external auditor It is required to hire an external auditor unless your district or BOCES has … than eight teachers. Use the request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm to ensure independence and fresh prospective. (We encourage, …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorCUNY Bulletin No. CU-369
… procedures for entering payments into the Time Entry page. Affected Employees CUNY employees who elect to … and enter the following information into the Time Entry page: Earnings Begin Date: Enter the last date of the pay … procedures for entering payments into the Time Entry page …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-369-cuny-health-benefits-buy-out-waiver-program-payment-cycleSandy Creek Central School District – Cafeteria Operations (2016M-354)
… officials paid cafeteria employee benefits annually from the general fund during fiscal years 2013-14 through … expenditures, which averaged $169,000 annually, been paid from the school lunch fund, the fund’s average annual … of the associated benefits for cafeteria employees is paid from the school lunch fund so the actual cost of operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Town of Norwich – Justice Court (S9-14-3)
… audit period, the Court operated with one Justice, James Fox, and two part-time Court clerks. According to the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Town of Sheridan – Disbursements (2023M-101)
… The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Valley Stream Union Free School District Thirteen – Disbursements (2023M-178)
… the Treasurer does not maintain control of his electronic signature, the chances of unauthorized checks being signed … the Treasurer to sign District checks with an electronic signature, the Treasurer used an electronic signature to sign 3,621 non-payroll checks totaling $26.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/valley-stream-union-free-school-district-thirteen-disbursements-2023m-178City of Salamanca – Employee Benefits (2023M-96)
… consult with the City attorney to seek recovery of these funds, as appropriate. City officials agreed with our …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Fine Fire District – Board Oversight (2023M-81)
… through 2021 – appropriations were overestimated by an average of $43,300, or 40 percent. Develop and adopt written … of the Board, not supported, not audited or they resulted in overpayments. Key Recommendations Maintain sufficient …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81West Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… Audit Objective Determine whether West Hempstead Union Free School District (District) officials established …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountBarker Central School District – Payroll (2023M-19)
… agreement which suggests the employee was not eligible to receive overtime payments. One employee was paid $657 in … were paid $26,297 for overtime without being required to seek preapproval per their CBAs or District policy. Key … of overtime and establish procedures for reviewing payroll to detect unusual payments or inaccurate pay rates. Require …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/30/barker-central-school-district-payroll-2023m-19