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Valley Central School District – Information Technology (2020M-154)

… Determine whether the Board of Education (Board) and Valley Central School District (District) officials ensured the …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/18/valley-central-school-district-information-technology-2020m-154

Village of Fort Ann – Financial Condition (2014M-197)

… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …

https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197

Village of Sylvan Beach – Board Oversight (2013M-34)

… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida …

https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34

Glens Falls Housing Authority – Tenant Rents (2014M-370)

… Background The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is governed by a seven-member Board of Commissioners, was established pursuant to New York State Public Housing Law to provide low rent housing for qualified …

https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370

Center Moriches Free Public Library – Budgeting and Cash Receipts (2013M-378)

… Purpose of Audit The purpose of our audit was to examine the Library’s budgeting practices … located in Suffolk County and is governed by the Board of Trustees which consists of five elected members. The …

https://www.osc.ny.gov/local-government/audits/library/2014/04/18/center-moriches-free-public-library-budgeting-and-cash-receipts-2013m-378

True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)

… Key Findings The Board: Failed to provide oversight of the charter management organization (Company). School officials did not: Ensure the Company provided all of the services required by its contract. Receive … services. School officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019m

Connetquot Central School District - Financial Management (2019M-180)

… balance by $12.3 million (20 percent) from June 30, 2017 to June 30, 2019. However, its unassigned fund balance … limit. Key Recommendations Review the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit in a manner that benefits …

https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… Purpose of Audit The purpose of our audit was to review the Department’s internal controls … 1, 2012 through December 1, 2013. Background The Town of East Fishkill is located in Dutchess County and has a …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Buffalo City School District - Charter School Tuition Billing (2019M-122)

… tuition billing. Key Recommendations Annually review the New York State Education Department (SED) State aid handbook for the …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122

Camden Central School District - Claims Audit Process (2019M-124)

… Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval. Ensure all claims … before they are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124

Town of Grand Island - Information Technology (2019M-34)

… software or data. Town employees were not provided with IT security awareness training. In addition, sensitive IT … data. Ensure that all necessary Town personnel receive IT security awareness training and that training is provided …

https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34

Herkimer County Community College - Procurement (2019M-186)

… policy and procedures do not address the solicitation of competition for professional services and insurance. The …

https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186

Village of Scottsville – Budgeting Practices and Financial Condition (2015M-165)

… the Village’s budgeting practices and financial condition for the period June 1, 2013 through June 17, 2015. Background … is governed by a Village Board. Budgeted appropriations for the general and sewer funds for the 2015-16 fiscal year are approximately $1.76 million. …

https://www.osc.ny.gov/local-government/audits/village/2015/11/13/village-scottsville-budgeting-practices-and-financial-condition-2015m-165

Village of Mill Neck – Financial Management (2014M-358)

… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period … policy that establishes reasonable levels of fund balance to be maintained to meet the Village’s financial needs.> Adopt budgets that …

https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358

Sag Harbor Union Free School District – Claims Auditing (2022M-174)

… totaling $4,582 which included confirming POs, sales tax charges and lacked receipt acknowledgments but never …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/sag-harbor-union-free-school-district-claims-auditing-2022m-174

Village of Speculator – Financial Condition (2013M-381)

… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period … and sewer funds. Significant outstanding interfund loans to the water and sewer funds have negatively affected the … estimates for revenues and expenditures. Develop a plan to eliminate the fund balance deficits in the water and sewer …

https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381

Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)

… Purpose of Audit The objective of our audit was to assess the Authority’s administration of Housing Choice … County. The Authority, which was established pursuant to State Public Housing Law, is governed by a five-member … The Board does not receive a report of disbursements made to property owners. Heads of household in the Family …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272

Schuylerville Central School District – Medicaid Reimbursements (2021M-131)

… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not … reimbursed. Service providers (providers) did not document all service encounters in the Medicaid billing system …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131