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Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… Purpose of Audit The purpose of our audit was to review the Village’s internal … is located within the Towns of Dannemora and Saranac in Clinton County. The Village is governed by a Board of … without detection. The Village has not utilized the Deputy in a manner that would create some segregation of duties over …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Galen-Clyde Joint Fire District – Board Oversight and Information Technology (2014M-329)
… Purpose of Audit The purpose of our audit was to assess the Board’s oversight … from the Town of Galen and the Village of Clyde, located in Wayne County. The District, which is governed by an … Recommendations Adopt policies and procedures to assist in budgetary control, including Board review of budget status …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/21/galen-clyde-joint-fire-district-board-oversight-and-information-technologyCrystal Beach Volunteer Fire Department – Misappropriation of Funds (2014M-243)
… Purpose of Audit The purpose of our audit was to determine whether Department … Fire Department is a not-for-profit organization located in the Town of Gorham in Ontario County. The Department is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/crystal-beach-volunteer-fire-department-misappropriation-fundsVillage of Fairport Industrial Development Agency – Board Governance (2015M-195)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the … The Agency, which was created by State legislation in 1976, is governed by a five-member Board of Directors, … records. Consider amending the Agency’s lease and payment in lieu of taxes agreements from the 1980s to distribute …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardRombout Fire District – Board Oversight of Financial Activities (2017M-88)
… Purpose of Audit The purpose of our audit was to examine the District’s … State, distinct and separate from the Town of Fishkill, in Dutchess County. The District is governed by an elected … reserve funds to fund operating expenses, which is not in compliance with the law. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Ordinary Death Benefit – Basic Plan with Increased-Take-Home-Pay (ITHP)
… year of service since last joining the Retirement System and your death occurs: While you are on the payroll; While …
https://www.osc.ny.gov/retirement/publications/1511/ordinary-death-benefitRondout Valley Central School District – Fixed Assets (2023M-36)
… officials did not properly account for and monitor all of the District’s fixed assets. As a result, there is an … inventory records. Ensure fixed assets are tagged and are in the locations indicated on the District’s inventory list. … 1 District officials stated that the valuations included in their inventory records corresponding to the musical …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Tuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Supported Browsers
… with JavaScript already enabled. If JavaScript is disabled in your browser, you can enable it by changing your browser … JavaScript." Cookies Cookies are small text files stored in your browser. They help improve site performance for … Privacy and Links Policies for more information about the use of cookies on our website. … Our website and online …
https://www.osc.ny.gov/online-services/supported-browsersHicksville Union Free School District – Managing Network User Accounts (2023M-20)
… including business office network user account access. In addition, sensitive IT control weaknesses were … B includes our comment on an issue that was raised in the District’s response letter. … audit School District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/hicksville-union-free-school-district-managing-network-user-accountsContract Advisory No. 25
… : Electronic Documents Submission System (EDSS) Guidance : The Office of the State Comptroller's Bureau of Contracts … Requests (CRER) Document the procurement record decisions in the system Track the status of requests, in real-time, once submitted to BOC for review Immediately be …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/25-electronic-documents-submission-system-edssNewark Valley Central School District – Procurement (2022M-60)
… District officials did not always seek competition for the purchase of goods and services not subject to competitive … and services may not have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases … service providers paid $133,346 during our audit period. In addition, policies and procedures were inadequate and did …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-60Introduction – Travel and Conference Expense Management
… expenses are generally not a significant budgetary item, the opportunities for improper or even fraudulent … conference expenses. Some examples of our audit findings in this area include: 1 A lack of travel policies and … a lack of verifying mileage claims. All references in this guide to "employees" should be interpreted to mean …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionCity of Lockport – Budget Review (B23-1-7)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2024. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of …
https://www.osc.ny.gov/local-government/audits/city/2023/11/03/city-lockport-budget-review-b23-1-7Somers Central School District – User Accounts and Software Updates (2021M-153)
… weaknesses were communicated confidentially to officials. In addition, officials did not: Periodically review all … information technology (IT) contingency plan to minimize the risk of data loss or prevent a serious interruption of services. Consequently, in the event of a system disruption due to a disaster, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/29/somers-central-school-district-user-accounts-and-software-updates-2021mFranklin Central School District – Information Technology (2022M-19)
… software inventory or develop an IT contingency plan. In addition to finding sensitive information technology … confidentially to officials, we found that: Nine of the District’s network user accounts (8 percent) were not … to follow to recover data and resume essential operations in a timely manner. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/franklin-central-school-district-information-technology-2022m-19Town of Minetto – Information Technology (2022M-9)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials, the Town Board (Board) and officials did not: Provide IT … regularly reviewed and unnecessary accounts are disabled in a timely manner. Adopt written procedures for user …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Alden Central School District – Fuel Management (2024M-90)
… did not properly manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business … The Transportation Supervisor did not update fuel prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling $9,176. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… distinct and independent from other services provided on the same day. The audit covered the period from September 1, … members. United’s payments to medical providers are based, in part, on procedure codes billed on claims that indicate … United will not pay for certain procedure codes billed in combination with other procedure codes unless the provider …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… provided at meetings were appropriate, which increased the risk that BOCES may have paid for unnecessary meals. … for compliance with policies, and approve requests in advance. Keep costs for meals provided at meetings within … B includes our comment on an issue BOCES officials raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-services