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College Readiness (2021-N-1)

To determine whether DOE is adequately preparing students for post-secondary institutions. Our audit covered the period from September 2015 through March 2022 and included students who were expected to graduate high school by August 2019.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n1.pdf

Spencer-Van Etten Central School District – Information Technology (2021M-155)

… complete report - pdf ] Audit Objective Determine whether the Spencer-Van Etten Central School District (District) … Determine whether the SpencerVan Etten Central School District District …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021m

On-Time Performance

… Railway trains run on time and On-Time Performance (OTP) is reported accurately and completely. The audit covers March … publishes its schedule on the MTA website. The schedule is designed to accommodate the Ferry, which is operated by the NYC Department of Transportation. The …

https://www.osc.ny.gov/state-agencies/audits/2015/09/15/time-performance

St. Regis Falls Central School District – Medicaid Reimbursements (2021M-106)

Determine whether the St Regis Falls Central School District District maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided

https://www.osc.ny.gov/local-government/audits/school-district/2021/09/17/st-regis-falls-central-school-district-medicaid-reimbursements-2021m-106

Broadalbin-Perth Central School District – Online Banking (2020M-144)

… acceptable computer use policy (AUP). As a result, five of the six online banking users were allowed to access …

https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144

Edwards-Knox Central School District – Medicaid Reimbursements (2021M-92)

… which it was entitled. Key Findings The District did not claim any Medicaid reimbursements to which it was entitled. District officials: Did not claim Medicaid reimbursements for the 12 students we … it is not cost-effective. Did not establish Medicaid claim policies or procedures or ensure that sufficient …

https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/edwards-knox-central-school-district-medicaid-reimbursements-2021m-92

Member Annual Statement

… Your Statement contains valuable information that can help you understand your benefits and plan for the future …

https://www.osc.ny.gov/retirement/members/member-annual-statement

Fighting Public Corruption

… is committed to fighting public corruption and encourages the public to help fight fraud and abuse …

https://www.osc.ny.gov/investigations

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… supervisory reviews of canceled check images and journal entries. Paid $300,000 during our audit period ($200,000 … Recommendations Review canceled check images and journal entries to provide additional oversight of the CFO’s duties. …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

East Syracuse Minoa Central School District – Information Technology (2020M-174)

Determine whether East Syracuse Minoa Central School District (District) officials established adequate information technology (IT) controls to ensure employees’ personal, private and sensitive information (PPSI) on the financial server was adequately protected from unauthorized access, use and loss

https://www.osc.ny.gov/files/local-government/audits/2021/pdf/east-syracuse-minoa-2020-174.pdf

East Syracuse Minoa Central School District – Information Technology (2020M-174)

… employees had unnecessary user permissions and 16 active contractor accounts were not needed, including three accounts …

https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020m

Cambridge Central School District - Medicaid Reimbursements (2019M-109)

… all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and rejected claims were not resubmitted for 1,280 eligible services totaling $25,004. Had these services been …

https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109

Information Technology Governance – Information Technology Governance

… to make oversight less daunting by providing a path for understanding and strengthening IT internal controls …

https://www.osc.ny.gov/local-government/publications/it-governance/information-technology-governance

Chazy Union Free School District – Medicaid Reimbursements (2021M-166)

… agreed with our recommendations and have initiated, or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166

Corinth Central School District - Medicaid Reimbursements (2019M-129)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129

Whitehall Central School District - Medicaid Reimbursements (2019M-42)

… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42

Westhill Central School District – Information Technology (2021M-32)

… controls over the District Office’s network to safeguard personal, private and sensitive information (PPSI). Key … Eight of 10 employees’ computers we reviewed were used for personal Internet activity. Properly manage network user … IT controls over the District Offices network to safeguard personal private and sensitive information PPSI …

https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32

Investing and Protecting Public Funds

This session is designed to help local officials understand procedures and policies used to control and account for cash. Presenters will discuss the following: principles and statutes, depositing public funds, securing deposits, investment policies, cash controls and reporting, and cash flow foreca

https://www.osc.ny.gov/files/local-government/academy/pdf/investing-and-protecting-public-funds-01-18-23.pdf