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Trumansburg Central School District – Procurement (2022M-13)
Determine whether Trumansburg Central School District (District) officials procured goods and services in the best interest of the taxpayers.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/trumansburg-2022-13.pdfNorfolk Fire District – Board Oversight (2022M-109)
Determine whether the Norfolk Fire District (District) Board of Fire Commissioners (Board) conducted proper audits and ensured that annual financial reports were filed timely.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/norfolk-fire-district-2022-109.pdfLyons Central School District – Payroll 2022M-71
Determine whether Lyons Central School District (District) officials ensured the District accurately paid employees’ salaries and wages.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyons-central-school-district-2022-71.pdfTruxton Fire District – Board Oversight (2022M-123)
Determine whether the Truxton Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight of District financial activities
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/truxton-fire-district-2022-123.pdfVillage of Hancock - Insurance Withholdings (2022M-108)
Determine whether the Village of Hancock (Village) officials ensured insurance premium contributions were accurately calculated and collected.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/hancock-village-2022-108.pdfPenfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdfTown of Groton – Long-Term Planning (2022M-113)
Determine whether the Town of Groton (Town) officials established long-term capital and financial plans to address the Town’s Highway Department equipment needs.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/groton-town-2022-113.pdfOswego County – Court and Trust (2022-C&T-5)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/oswego-county-ct-2022-5.pdfJefferson County – Court and Trust (2022-C&T-6)
The purpose of our audit was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through September 7, 2022.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/jefferson-county-2022-ct-6.pdfTown of Marathon – Town Clerk (2022M-143)
Determine whether the Town of Marathon (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/marathon-town-2022-143.pdfOversight of the Farm-to-School Program (Follow-Up) (2022-F-9)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of the Farm-to-School Program (Report 2020-S-9).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f9.pdfElsmere Fire District – Capital Project (2022M-48)
Determine whether Elsmere Fire District (District) officials properly established and managed the South Station capital project.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/elsmere-2022-48.pdfVillage of Waterford – Board Oversight (2022M-70)
Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/waterford-2022-70.pdfCanandaigua City School District – Procurement (2022M-141)
Determine whether Canandaigua City School District (District) officials competitively procured the facilities and transportation departments’ goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canandaigua-city-school-district-2022-141.pdfState Agencies Bulletin No. 2082
… and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the … and Safety Incentive Program Payment is included as salary for retirement purposes and must be included in the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2082-2021-2022-public-employees-federation-pef-firearms-training-and-safetyNew York State Health Insurance Program – Empire Plan Members With Dual Family Coverage (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report Empire Plan Members With Dual Family Coverage Report 2019S23
https://www.osc.ny.gov/state-agencies/audits/2022/09/26/new-york-state-health-insurance-program-empire-plan-members-dual-family-coverage-followAccuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial audit … to prevent additional improper payments, as well as to address the causes that allow differences to continue. Of the …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-followNassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)
… granting, verifying, changing and disabling network user account access. Key Recommendations Evaluate all non-student … verifying, changing and disabling non-student network user account access. Establish and implement a system in which …
https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… orders totaling $3.8 million. Comply with the District’s procurement policies and regulations. Competitive pricing … demonstrate that taxpayer dollars were expended in the most prudent and economical manner. Key Recommendations … to obtain Board approval or use competitive bidding or quotes. Include a list of other desired items as alternates …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Tuxedo Union Free School District – Payroll and Leave Accruals (2022M-15)
… School District (District) officials ensured employees’ payroll payments and leave accruals were accurate, properly … Key Findings District officials did not ensure employees’ payroll payments and leave accruals were accurate, properly … potentially overpaid) 30 employees a total of $113,564 in payroll and leave accrual payments, including $47,673 in …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/tuxedo-union-free-school-district-payroll-and-leave-accruals-2022m-15