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Scarsdale Union Free School District – Information Technology (2016M-252)
… 2014 through May 12, 2016. Background The Scarsdale Union Free School District is located in the Town of Scarsdale in … letter shared with District officials. … Scarsdale Union Free School District Information Technology 2016M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/scarsdale-union-free-school-district-information-technology-2016m-252Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… adopted budgets that planned to use $3.7 million in fund balance to finance the budgets. Instead, the District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Lyons Central School District – Multiyear Planning (2015M-337)
… District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in Wayne County, the Town of Junius in Seneca …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Niagara County – Court and Trust Funds (2015M-228)
… are responsible for safeguarding court and trust funds in their care. Pursuant to a court order, certain assets may … such as surplus moneys from foreclosures. Also, in certain circumstances, funds from estates are entrusted to … Key Finding We identified funds that improperly remained in the Treasurer’s custody that should have been turned over …
https://www.osc.ny.gov/local-government/audits/county/2015/11/13/niagara-county-court-and-trust-funds-2015m-228Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … April 30, 2017. Background The Village of Stillwater is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General fund …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to … Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationSmithtown Central School District – Capital Projects (2016M-202)
… Purpose of Audit The objective of our audit was to review capital projects for the period July 1, 2014 … in the capital fund for several years, dating back to September 2012. Key Recommendations Ensure that all … estimated cost. Require the capital project administrator to submit periodic reports that show actual revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … 2013. Background The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsMoravia Central School District – Cafeteria Operations (2016M-4)
… Purpose of Audit The purpose of our audit was to determine if cafeteria operations were properly managed … productions when planning future meals, which contributed to the cost of producing a meal exceeding the price charged. … revenues and potentially decreasing expenditures to a level that allows the fund to be self-sustaining, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Ticonderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 2012. Background The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of Education comprising nine elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… Purpose of Audit The purpose of our audit was to determine if the Board ensured that extra-classroom … ledgers throughout the year. Update the ECA fund policy to provide specific guidance for the financial management and … high school ECA funds and take appropriate action to recover any money determined to be due to the high school …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… whether Medicaid made improper payments to hospitals for outpatient services that were erroneously billed as … (Department). The Medicaid program reimburses hospitals for inpatient and outpatient services. A recipient’s status … versus outpatient – affects Medicaid’s reimbursement for services provided. Inpatient care generally requires …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsSolvay Union Free School District – Payroll (2017M-257)
… The Solvay Union Free School District is located in the Towns of Geddes and Camillus, in Onondaga County. The District, which has approximately … wages we reviewed were accurately paid. We found errors in the District’s calculation of 403(b) matching …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/02/solvay-union-free-school-district-payroll-2017m-257Village of Canajoharie – Procurement (2015M-36)
… Purpose of Audit The purpose of our audit was to review the Village’s procurement … 1, 2013 through October 31, 2014. Background The Village of Canajoharie is located in the Town of Canajoharie in …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Sagaponack – Claims Processing (2017M-124)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims audit … 1, 2015 through February 28, 2017. Background The Village of Sagaponack is located in the Town of Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/09/15/village-sagaponack-claims-processing-2017m-124Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively … 1, 2015 through November 30, 2016. Background The Village of Potsdam is located in the Town of Potsdam in St Lawrence …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Monticello Central School District - Fund Balance Management (2020M-2)
… from 2016-17 through 2018-19, helping result in $12.1 million in appropriated fund balance not being used to finance … and reduce balances to reasonable levels as necessary in accordance with applicable statutes. Reduce surplus fund …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Mount Markham Central School District – Financial Management (2020M-39)
… $1.4 million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District … totaling $2.3 million instead of the $2.6 million in deficits planned in the budgets. District officials have not updated the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Town of Niskayuna – Water Operations (2013M-328)
… review the Town’s internal controls over water operations for the period January 1, 2012 through March 31, 2013. … and deposit and remit all water fees collected in a timely manner. Accurately maintain a water receivable control and periodically reconcile it with …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328