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Madrid-Waddington Central School District - Claims Audit Process (2019M-1)
… did not audit two claims totaling $251,601 for health insurance and Medicare reimbursement. In addition, two claims … did not audit and approve any of the District’s health insurance claims and Medicare reimbursement payments, which … Key Recommendations Ensure that all claims for health insurance, Medicare reimbursements and scholarship payments …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… report - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … did not adopt a written reserve fund policy. Three reserve funds totaling $1.3 million as of June 30, 2018, were … Determine whether reserve funds and the debt service fund balance were reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Herkimer County Community College - Procurement (2019M-186)
… and is not communicated to all College staff involved in the purchasing process. The purchasing policy and … procedures do not address the solicitation of competition for professional services and insurance. The College … and procedures are distributed to all staff involved in the purchasing process. Ensure that College officials and …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Norwich City School District - Fund Balance Management (2018M-198)
… Determine whether District officials adequately managed fund balance in the general fund. Key Findings District officials: Developed budgets that were not structurally balanced by appropriating fund balance each year, including $1.5 million to finance the … Determine whether District officials adequately managed fund balance in the general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Berkshire Fire District - District Operations (2020M-40)
Determine whether District officials used a competitive process to procure goods and services
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40Eastport-South Manor Central School District – Building Safety (2020M-18)
… system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Buffalo City School District - Charter School Tuition Billing (2019M-122)
… to avoid a potential $1.7 million overpayment in 2018-19. The Board and District officials did not adopt written …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122State Comptroller DiNapoli Releases School Audit
… is meant to be a learning experience for student club members. By not properly managing ECA finances, students …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditState Comptroller DiNapoli Releases School District Audit
… issued. Phelps-Clifton Springs Central School District – Fuel Purchasing (Seneca County and Wayne County) During the … period, auditors found the district could have reduced its fuel expenditures by at least $124,428. The savings would … have covered the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors determined the …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditAccounts Payable Advisory No. 21
… Subject: Referencing a Master Contract on a Voucher Guidance: This advisory is to inform Business Units … new guidelines for referencing a Master Contract ID on a voucher. As stated in Advisory Number 8 ( One Invoice Per Voucher – Business Units ) Business Units can only include …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/21-master-contractsWesthill Central School District – Information Technology (2021M-32)
… network user accounts on the District Office domain controller. Six unneeded network user accounts, seven shared …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Fabius-Pompey Central School District – Claims Auditing (2022M-83)
… Determine whether FabiusPompey Central School District District claims were adequately documented …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/fabius-pompey-central-school-district-claims-auditing-2022m-83Potsdam Central School District – Network User Account Controls and Information Technology Contingency Planning (2022M-104)
… controls over network user accounts and did not develop a written IT contingency plan. As a result, the District had additional entry points for … confidentially communicated to officials, we found that: Of the District’s 1,909 network user accounts 1,896 network …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/potsdam-central-school-district-network-user-account-controls-andNorthport - East Northport Union Free School District - Extra-Classroom Activity Fund (2021M-167)
Determine if extraclassroom activity ECA funds were properly collected recorded remitted deposited disbursed and reconciled
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/northport-east-northport-union-free-school-district-extra-classroomOnteora Central School District – Procurement and Claims Auditing (2021M-216)
… did not: Have proper documentation to support that a bus purchase totaling $121,928 was competitively bid. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/onteora-central-school-district-procurement-and-claims-auditing-2021m-216Holland Patent Central School District – Fuel Inventory (2023M-141)
… Findings District officials did not adequately manage and monitor fuel access and usage or account for fuel inventory. … 117 usage transactions during our test period by sharing Personal Identification Numbers (PINs) and/ or vehicle fobs … were adequately managed. Review fuel usage reports to monitor user access and vehicle fuel use for reasonableness. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/holland-patent-central-school-district-fuel-inventory-2023m-141Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… services provided. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled, … incurred the full cost of providing more than $536,000 in Medicaid-eligible services. Had these services been … totaling $268,308. District officials did not: Claim any Medicaid reimbursements, totaling $442,841, for 18 …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Huntington Union Free School District – Online Banking (2022M-178)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board and … Municipal Law Section 5-A and must improve controls over online banking to ensure these transactions are secure. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178Salmon River Central School District – Foster Care Student Tuition (2022M-168)
… District (District) officials accurately paid tuition for foster care students enrolled at other school districts. Key … District officials did not accurately pay tuition for foster care students enrolled care students enrolled at other … Officials made payment errors for 14 (45 percent) of 31 foster care students who were enrolled at other school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/10/salmon-river-central-school-district-foster-care-student-tuition-2022mPhoenix Central School District – IT Asset Management (S9-22-20)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets or maintain complete IT inventory records. As a result, officials cannot assure … audit school phoenix IT …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20