Search
Mineola Union Free School District – Financial Condition Management (2021M-44)
… the Board did not adjust ensuing years’ budgets based on prior years’ actual results. Therefore, general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2021/09/03/mineola-union-free-school-district-financial-condition-management-2021mPlainville Fire District – Board Oversight (2021M-91)
… financial and capital plans. Ensure AUDs are filed on time. Audit and approve claims prior to payment when …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/10/01/plainville-fire-district-board-oversight-2021m-91Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… totaling $190,160 did not have documented approval on the claim and 93 (42 percent) totaling $92,605 did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialTown of Pitcairn – Claims Auditing (2024M-69)
… fuel contract could have saved the Town about $3,000 on these purchases. The Board improperly donated $1,500 to a …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pitcairn-claims-auditing-2024m-69Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… 1, 2013 to April 30, 2018. Background The Department of Health (Department) pays Medicaid providers using the FFS … ranging from hospital inpatient care to physician and dental services. Accordingly, Plans are responsible for … enrollees. However, some services are excluded (carved out) from the Plans’ benefit packages and paid separately …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careInspecting Highway Bridges and Repairing Defects
… components. Red Flag conditions pose a clear and present or future danger, and must be reported to the … beyond the next inspection, would become a clear and present danger. A Safety Flag designation pertains to a clear and present danger to vehicle or pedestrian traffic, but with no …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsSecurity Self-Assessment: Questions – Information Technology Governance
… Security Self-Assessment Questions A fillable form is available for download and completion online at … changed from the factory default? Yes No N/A What is/are the SSID(s)? 9c Is the most secure encryption … unusual or sensitive access activity identified? What process is followed to determine whether any security …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… to five-year period and continually update plans based on changes that have occurred since the time they were first …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesRochester Academy Charter School – Credit Cards (2022M-208)
… Officials did not perform an effective and timely review of credit card charges. As a result: School officials … School purposes. 35 percent (169 totaling $68,523) of the tested credit card charges did not have a receipt or … Subsequently, officials obtained and provided some of the missing receipts; however, 9 percent of the charges …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/rochester-academy-charter-school-credit-cards-2022m-208City of Johnstown – Financial Management (2020M-134)
… financial operations. As a result, the City could lose out on significant revenue. Key Recommendations Maintain adequate …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Lyme Central School District – Financial Management (2024M-87)
… corrective action. Appendix B includes our comments on the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Oversight of Information Technology Consultants and Contract Staffing
… discretionary contracts, and stand-alone purchase orders. In the fiscal year ended March 31, 2018, ITS had 747 contract … employees supporting ITS functions and spent $50 million on contract labor. Generally, contracts contain reporting … for ITS to accurately monitor contractor deliverables. In addition to the deliverables and terms outlined in their …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/oversight-information-technology-consultants-and-contract-staffingTown of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… We also released T own of Highlands – Receiver of Taxes and Assessments (2021M-120) , which reported water and … Key Recommendations Make accurate estimates based on the most current and accurate information available for …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)
… treasurer improperly signed the ECA director’s name on 84 checks totaling $130,127. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024mOversight of Runaway and Homeless Youth
… Counties that operate certified RHY programs can opt in to receive RHY funding from OCFS. Every county – … and reconciling deficiencies found during inspections on the written report and Improvement Plans. Work with RHY …
https://www.osc.ny.gov/state-agencies/audits/2020/08/06/oversight-runaway-and-homeless-youthHomeless Services Housing Needs Assessment
… the State. Each client who receives temporary housing in a certified shelter must take part in a Needs Assessment (Assessment) and the development of an … and return to self-sufficiency. Our prior audits focusing on shelter living conditions ( 2015-S-23 , issued February …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentMedicaid Program – Medicaid Claims Processing Activity October 1, 2016 Through March 31, 2017
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2017, eMedNY processed over 192 million claims, resulting in payments to providers of more than $29 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2016-through-march-31-2017Medicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it generates payments to reimburse the providers for their claims. During the six-month period ended September …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Town of Stanford – Former Comptroller’s Records and Reports (2022M-33)
… 88 checks totaling $361,088 were inappropriately recorded in the general fund and paid from the general fund bank … which $214,871 were highway fund expenditures. $1,441,751 in transfers were recorded in the payroll fund cash account within the financial …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-stanford-former-comptrollers-records-and-reports-2022m-33Contract Advisory No. 19
… Guidance for Contracts Requiring OSC Review Guidance: In preparation for the EE1 Upgrade to the State Financial System (SFS), all contract transactions in a Pending OSC Status were cleared out of SFS by September … contract transactions requiring OSC review must be entered in SFS 9.2 and properly pre-encumbered. Remember that in …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/19-go-live-guidance-contracts-requiring-osc-review