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Mount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… audit was to review the District’s short-term borrowing and internal controls over purchasing for the period July 1, … note (RAN), even though it had sufficient cash flow, and could have saved $43,270 in interest payments for fiscal … Not all purchase orders were issued in a timely manner, and some purchases were made with confirming purchase orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, … limit the number of credit cards to be issued, and address to whom the cards may be issued. The policy also … which provides appropriate guidance regarding proper usage and pre-approval requirements. Key Recommendations Amend the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… audit were to evaluate the District’s financial activities and cellular telephone purchases and use for the period July 1, 2013 through August 31, 2014. … its adopted budgets, experienced large operating surpluses and did not use the appropriated fund balance included in its …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… of our audit was to assess the District’s fund balance and examine the procedures for hiring administrators for the … of $4.2 million restricted in the insurance reserve and overfunded the retirement contribution reserve by $4.3 … resolution, which should include the rationale, objective and funding level for each reserve. Adhere to District policy …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… audit was to evaluate the District’s financial condition and controls over information technology for the period July … tax certiorari judgments versus using money from a reserve and budgeting for the judgments. The Board has not adopted a policy for the use of and access to personal, private and sensitive information. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationEdwards-Knox Central School District – Transportation State Aid and Reserve Funds (2016M-151)
… examine the District’s transportation State aid procedures and reserve funds for the period July 1, 2012 through … Towns of Canton, Clare, Edwards, Fine, Hermon, Pierrepont and Russell in St. Lawrence County. The District, which … State aid to which it was entitled for new bus purchases and did not establish procedures for doing so. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/edwards-knox-central-school-district-transportation-state-aid-and-reserveOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Union Free School District is located in Suffolk County and is governed by the Board of Education which comprises … Key Findings The Board needs to improve its oversight and management of the District’s budget. Over the last four … District checks over $5,000. The Board has not developed and adopted policies, including a disaster recovery plan and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by … hampered by the lack of available complete information and the necessity to compile information from a variety of sources. The Board and District officials did not develop reasonable estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… examine the School’s process for acquiring building space and the adequacy of the School’s leave accrual records for … it to pay more than $5.1 million for the acquisition and renovation of its building financed at a 20 percent … interest rate. We found that the building was acquired and renovated for approximately $1.4 million, and that a …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualIthaca City School District – Transportation State Aid and Information Technology (2017M-63)
… examine the District’s transportation State aid procedures and information technology (IT) controls for the period July … in the City of Ithaca, eight towns in Tompkins County and two towns in Tioga County. The District, which operates … should implement procedures to ensure the preparation and submission of transportation State aid documentation and …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/ithaca-city-school-district-transportation-state-aid-and-informationWest Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… audit were to review the District’s financial management and examine the District’s calculation and supporting documentation of separation payments for the … Key Findings The Board did not adopt realistic budgets and overestimated expenditures, which generated approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andAdult Career and Continuing Education Services – Vocational Rehabilitation Supported Employment Program (Follow-Up)
… included in our initial audit report, Adult Career and Continuing Education Services – Vocational Rehabilitation … rate for individuals with a disability remains high and continues to eclipse the unemployment rate of individuals … The State Education Department’s (Department) Adult Career and Continuing Education Services – Vocational Rehabilitation …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/adult-career-and-continuing-education-services-vocational-rehabilitation-supportedKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not ensure that goods and services were procured in the most cost-efficient manner, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… to assess the District’s oversight of financial operations and information technology (IT) for the period July 1, 2011, … the general fund, $4.3 million for the special aid fund, and $1.4 million for the cafeteria fund. Key Findings … has not received an internal audit report since 2010-11 and the District has not appointed an internal auditor for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… officials adequately secured access to the network and properly managed user permissions to the financial and student information applications. Key Findings District … or properly manage user permissions to the financial and student information applications. In addition to …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… internal controls over recreation department cash receipts and information technology for the period February 1, 2009, … of five elected members, including the Town Supervisor and four Council members. The Town’s 2012 operating … made directly out of the concession stand bank account and were not reviewed and approved by the Board, or recorded …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mDiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its crops are dependent on pollination by bees and other pollinators. To address a drastic decline in the … Plan. The New York State Department of Agriculture and Markets should step up efforts to ensure honey bee …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programFrankfort-Schuyler Central School District – Information Technology Assets and Network Access (2022M-151)
… information technology (IT) asset inventory records and established adequate controls over network user accounts. … tracking IT assets. Nine of 31 devices (laptops, desktops and tablets) we tested were not located. Adequately manage … IT service providers to clearly identify the IT services and providers’ responsibilities. Over a half million dollars …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/30/frankfort-schuyler-central-school-district-information-technology-assetsMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… care providers’ Medicaid claims for therapy services and prescription drugs that are covered by Medicare. The … 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 for therapy … The Medicare program covers physical, occupational, and speech therapy services, as well as prescription drugs. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings Appropriations were overestimated … million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-and