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Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among … the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… in our initial audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits … whether the Department was correctly paying claims for services to Medicaid recipients who also have health … and proactive steps to administer Medicaid reimbursements for services provided to dual eligible individuals. About …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followFinger Lakes United Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… reported by Finger Lakes United Cerebral Palsy (Happiness House) on its Consolidated Fiscal Report (CFR) were properly … organization located in the Finger Lakes region of central New York, is authorized by SED to provide preschool special …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/finger-lakes-united-cerebral-palsy-compliance-reimbursable-cost-manualIT Asset Management (2022-MS-2)
… adequate controls to safeguard IT assets. We selected 1,155 IT assets to confirm they were inventoried; 945 of … to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for approximately …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2City of Long Beach – Budget Review (B18-7-5)
… budget review issued in May 2017. Background The City of Long Beach, located in Nassau County, has been authorized to … City of Long Beach Budget Review B1875 …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5City of Newburgh – Budget Review (B6-13-21)
… of the properties, specifically the largest property which is listed for sale at $1 million. If these properties are not … an appropriation of $561,000 of fund balance, which is a non-recurring funding source. Because this is a one-shot funding source, the City will face a shortfall …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21DiNapoli Announces $114 Million of G.O. Bonds Awarded
… Quality (1986), Clean Water/Clean Air (1996), Rebuild and Renew New York Transportation (2005) and Smart Schools …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedXII.8 Overview – XII. Expenditures
… refund New York State vendors or citizens. A voucher that is paid follows these processing stages: A Business Unit creates and approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Wolcott – Information Technology (2020M-126)
… department software or implement compensating controls for software deficiencies. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Belleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school … Department (SED) regulations. Key Recommendation Provide mental health training to all staff and ensure it is …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingTown of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… were not accurately completed. As a result, we were unable to determine whether employees properly collected fees for … rental agent does not provide copies of rental contracts to the recreation department office. Key Recommendations Provide training to employees on how to complete daily tally sheets and ensure that sheets are …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79City of Tonawanda - Information Technology (2018M-146)
… employees were not provided with IT security awareness training. In addition, sensitive IT control weaknesses were … all necessary City personnel receive IT security awareness training and that training is provided whenever the IT policies are updated. …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146City of Syracuse – Water System Cybersecurity (2019M-173)
… unauthorized access or disruption. Key Findings Network and local user accounts were not properly managed. Officials … officials. Key Recommendations Properly manage network and local user accounts, including disabling unneeded … City officials generally agreed with our recommendations and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2020/06/26/city-syracuse-water-system-cybersecurity-2019m-173Slingerlands Fire District – Professional Services (2014M-250)
… May 31, 2014. Background The Slingerlands Fire District is a district corporation of the State, distinct and separate … Bethlehem and New Scotland in Albany County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… Purpose of Audit The purpose of our audit was to determine whether District officials … duties and whether the Treasurer controlled the use of her electronic signature for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229South Buffalo Charter School – Employee Compensation (2018M-1)
… July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of Trustees, has … Key Recommendations Ensure that employee compensation is specified in the CBA, written employment contracts, Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1East Meadow Public Library – Claims Auditing (2017M-275)
… June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau County. The Library is governed by an elected five-member Board of Trustees. The … audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the adopted …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Longwood Public Library – Bank Account Management (2015M-309)
… located in the Town of Brookhaven in Suffolk County, is a school district public library that received a … Longwood Central School District’s residents. The Library is governed by an elected five-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Three Village Central School District – Fuel Inventories (2015M-271)
… $189.5 million. Key Findings The Board has not ensured that policies and procedures are in place to control fuel … purchased to fuel consumed. Key Recommendations Ensure that policies and written procedures are in place to … assets. Request and review fuel reconciliation reports on a periodic basis. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271