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Madrid-Waddington Central School District - Claims Audit Process (2019M-1)

… to audit. The claims auditor did not audit and approve any of the District’s health insurance claims and Medicare …

https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/madrid-waddington-central-school-district-claims-audit-process-2019m-1

Norwich City School District - Fund Balance Management (2018M-198)

… balance as a financing source. Discontinue the practice of appropriating fund balance that is unavailable. Maintain …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198

South Mountain Hickory Common School District – Financial Management (2022M-49)

… levy, rather than increasing the 2021-22 school year levy by approximately 37 percent, or $53,000. Allowed surplus fund balance as a percentage of the next year’s appropriations to exceed the 4 percent … Comply with the surplus fund balance limit established by New York State Real Property Tax Law Section 1318. Develop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022m

Watervliet City School District – Information Technology (2021M-34)

Determine whether the Watervliet City School Districts District Board and District officials ensured information technology IT assets and data were safeguarded

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34

Madison County – Temporary Courthouse Lease and Renovations (2019M-41)

Determine whether Madison County County officials used competitive methods to obtain and renovate temporary courthouse space

https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41

Eastport-South Manor Central School District – Building Safety (2020M-18)

… whether District officials provided effective oversight to ensure compliance with required building safety at the … leaks in the HVAC system requiring buckets in the halls to collect leaked water. Create a corrective action plan to address the deficiency found in the 2015 building …

https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18

Berkshire Fire District - District Operations (2020M-40)

… when procuring goods and services, and maintain a record of quotes obtained for purchases. Establish a comprehensive …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/12/berkshire-fire-district-district-operations-2020m-40

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

… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … formula to calculate PECA set-aside amounts was used. As a result, the District overpaid for charter school tuition by … us, District officials took corrective action to avoid a potential $1.7 million overpayment in 2018-19. The Board …

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

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

Determine whether College officials use competitive methods when procuring goods and services

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

Chautauqua Lake Central School District – Procurement (2024M-3)

… the District’s policies. When District officials deviate from adopted policies, there is an increased risk that goods … and services, including using competitive bidding when required. Ensure individuals responsible for procuring goods … recommendations and indicated that they have initiated or plan to initiate corrective action. … Determine whether …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3

Lisbon Central School District – Medicaid Reimbursements (2022M-180)

… (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did not … did not receive about $20,000 for reimbursements to which it was likely entitled. Although the District provided …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… (District) officials claimed all Medicaid reimbursements to which the District was entitled. Key Findings District … services or file Medicaid-reimbursement claims to recover part of the costs associated with these services. … District did not receive about $68,200 for reimbursements to which it was entitled. Although the District provided …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

Duanesburg Central School District – Information Technology (2021M-40)

… Systems Director (Director) disabled the 13 (5 percent) of the user accounts we reviewed because they were unneeded. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/19/duanesburg-central-school-district-information-technology-2021m-40

Accounts Payable Advisory No. 72

… Acquisition Payments (formerly “Paying for the Purchase of Land”) informs State agencies how to process vouchers for … information necessary to assist with voucher processing when acquiring real property (i.e., land). This includes processing voluntary and …

https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/72-land-acquisition-payments

Haverstraw-Stony Point Central School District – Information Technology (2021M-108)

… Officials did not establish adequate controls over the District’s user accounts to protect against unauthorized … unneeded generic and nonemployee network user accounts of the 475 network user accounts examined. Provide information …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/haverstraw-stony-point-central-school-district-information-technology

Morristown Central School District – Information Technology (2021M-137)

… accounts or develop an IT contingency plan that details how District officials would respond to IT disruptions. Officials did not: Develop written … procedures for granting, changing and revoking user access to the overall network. Perform periodic reviews of network …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/morristown-central-school-district-information-technology-2021m-137

Ulster County Probation Department – Restitution Payments (S9-20-8)

… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8

Haldane Central School District – Information Technology (2021M-84)

… network user accounts with administrative permissions, to be used for non-administrative activities. Sensitive IT control weaknesses were communicated confidentially to officials. Key Recommendations Evaluate all network user accounts to ensure unneeded network user accounts are disabled. Assess …

https://www.osc.ny.gov/local-government/audits/school-district/2021/11/05/haldane-central-school-district-information-technology-2021m-84