Search
Fishers Island Ferry District – Financial Operations (2016M-156)
… Fishers Island Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created … received are not reconciled to collections recorded and duplicate prenumbered receipts are not issued for cash … such as increased management reviews and ensure that duplicate prenumbered receipts are issued for all money …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Agencies Bulletin No. 1709
… cap increases each calendar year. The amount of the increase is based on the increase in the Consumer Price Index for the one-year period …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1709-tier-6-pensionable-overtime-earnings-limit-calendar-year-2019-employeesSchool District Bus Safety (2018-MS-4)
… bus drivers, 169 (22 percent) did not complete required trainings. We found 22 bus drivers (3 percent) were omitted …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/30/school-district-bus-safety-2018-ms-4Moravia Central School District – Cafeteria Operations (2016M-4)
… 1, 2014 through October 15, 2015. Background The Moravia School District is located in the Town of Moravia, Locke, … by an elected seven-member Board of Education. Budgeted school lunch appropriations for the 2015-16 fiscal year were … errors or irregularities. Key Recommendations Analyze school lunch fund operations by completing a cost-per-meal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… The East Aurora Union Free School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three schools … 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomIX.12.B Federal Responsibility – IX. Federal Grants
Overall coordination of the Federal Governments implementation of CMIA was assigned to the U
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12b-federal-responsibilityForms for State Agencies and Employees
… Form Fillable PDF AC 3268‑S Simplified Renewal Agreement Word AC 3269‑S State of New York Multi-Year Agreement Word AC 3270‑S Competitive Grants Procurement Record Checklist Word AC 3271‑S New York State Consultant Services …
https://www.osc.ny.gov/state-agencies/formsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … tax increases to finance the department’s requests for new equipment, as well as upgrades and repairs to … duties of the town receiver of taxes and assessments. For example, the receiver failed to perform bank …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… fund and the internal controls over financial records and reports for the period June 1, 2011, through October 31, … does not provide, and the Board does not request, monthly reports that would provide essential financial information. … the Clerk-Treasurer to provide Board member with monthly reports that provide budget-to-actual results, cash balances …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Corfu - Sewer Operations (2018M-133)
… [read complete report - pdf] Audit Objective Determine whether the Board and Village … in operating deficits. The Board did not develop and adopt multiyear capital and financial plans or receive … audit, or contract with a certified public accountant to audit, the Clerk-Treasurer’s records. Village officials …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133State Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … ensured the accuracy of compensation and benefits provided to employees. Officials effectively segregated the multiple … practices included appropriating fund balance not needed to fund operations and adopting budgets that overestimated …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-school-auditsTown of Hamlin – Financial Oversight and Information Technology (2012M-197)
… were paid, and had not established adequate controls over credit card use. The Town’s accounting records and resultant … audit and approve claims prior to payment, including all credit card purchases. Monitor the Town’s financial activity …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Medicaid Program – Improper Payments for Brand Name Drugs
… through January 2022. About the Program The Department of Health (Department) administers New York’s Medicaid program. … These overpayments were for brand name drug claims where prescriptions allowed for generic substitutions and there was … of $363,377 on 21 pharmacy claims paid by one managed care organization for the period October 2019 through …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugsPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Findings The Board did not ensure that cash disbursements and receipts were properly accounted for and that assets were safeguarded and used for proper purposes … Revenue Service. The Board did not audit and approve bills for payment. Key Recommendations Amend the bylaws or …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTown of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… 31, 2012. Background The Town of Sullivan is located in Madison County and has a population of approximately … The Town Clerk is also the appointed Receiver of Taxes. In 2012, the total tax warrant was approximately $9.9 … million. Key Findings The Town has excessive fund balances in the general – outside village, highway – town-wide and …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Town of German – Supervisor’s Records and Reports (2023M-54)
… (AFR) and the tax cap form late with the Office of the New York State Comptroller (OSC). Did not annually provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54LaFargeville Central School District – Information Technology (2021M-192)
… (IT) controls over physical IT assets and nonstudent network user account access. Key Findings District officials … and non-student user account access to the District’s network. In addition to sensitive IT control weaknesses that … controls over the server room. Improperly managed network user accounts. The District’s disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/18/lafargeville-central-school-district-information-technology-2021m-192Town of Seneca Falls – Justice Court (2013M-89)
… 9,000 and is the home of the National Women’s Hall of Fame. The Town is governed by an elected Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… comprises seven members and decision making power lies with the membership’s vote. The Company reported operating … the required annual foreign fire insurance report for 2012 with OSC. Key Recommendations Review and revise the code of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Greenville Central School District – Information Technology (2016M-221)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over Information … The District’s disaster recovery plan was not kept up to date, properly distributed or tested on a regular basis. … web filter permitted categories that did not appear to be for educational purposes. Key Recommendations Update …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/greenville-central-school-district-information-technology-2016m-221