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Gouverneur Central School District – Medicaid Reimbursements (2023M-34)
… identify students who received Medicaid-eligible services or file Medicaid-reimbursement claims to recover part of the … agreed with our recommendation and have initiated or indicated they planned to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34Worcester Central School District - Fund Balance Management (2022M-75)
… the Worcester Central School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. The Board annually overestimated …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… original format, intact, in a directory or filing system to maintain the records’ integrity, as required. Adopt an … that unauthorized changes or modifications could be made to District records without detection. Key Recommendations Properly maintain e-records to maintain the records’ integrity. Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andWeedsport Central School District – Payroll (2021M-179)
… and/or did not have proper supporting documentation. The payroll clerk was not provided with supporting documentation … attention. District officials did not properly segregate payroll processing duties and did not provide adequate … Provide adequate supporting documentation for payroll processing. Assign personnel and payroll processing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/weedsport-central-school-district-payroll-2021m-179South Mountain Hickory Common School District – Financial Management (2022M-49)
… the 2021-22 school year levy by approximately 37 percent, or $53,000. Allowed surplus fund balance as a percentage of … that are adjusted for reasonably anticipated increases or decreases. Comply with the surplus fund balance limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/south-mountain-hickory-common-school-district-financial-management-2022mWestbury Water District – Purchasing (2015M-261)
… service contracts. The Board did not pass resolutions or enter into written agreements with three professional … professional services. Enter into written agreements or approve detailed resolutions for all individuals and firms …
https://www.osc.ny.gov/local-government/audits/district/2016/01/29/westbury-water-district-purchasing-2015m-261Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total … fund . The Board did not: Prepare a Project budget or ensure that a separate capital projects fund was set up to …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Village of Mill Neck – Financial Management (2014M-358)
… Board has not established adequate policies and procedures or provided guidance on maintaining a reasonable level of … not developed a comprehensive, written multiyear financial or capital plan. Key Recommendations Adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… who received Medicaid-eligible services from the District or file Medicaid reimbursement claims to recover part of the … Medicaid reimbursable services for speech, occupational or physical therapy and special transportation to 11 students …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit claims. Key Recommendations Segregate payroll duties or implement compensating controls such as increased … and deliberate audit of all claims, either by the Board or by establishing an Office of the Auditor to fulfill the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Village of Franklinville – Police Payroll and Water Accountability (2014M-262)
… supported and leave time was not properly accrued or used. Only 27 percent of water produced by the Village’s … and Village officials did not adequately monitor or develop a plan to address the causes for the difference in …
https://www.osc.ny.gov/local-government/audits/village/2015/03/13/village-franklinville-police-payroll-and-water-accountability-2014m-262Hauppauge Union Free School District – Leave Accruals (2022M-150)
… Nine employees did not always record their hours worked or not worked, which resulted in leave balances which may be … 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/2022/12/30/hauppauge-union-free-school-district-leave-accruals-2022m-150Loans – Divorce and Your Benefits
… age at retirement and whether they retired under a service or disability benefit. Please see the Tiers 3, 4, 5 & 6 Loan … at the time of commencement of the divorce action, or any other date before retirement. NYSLRS may not be able …
https://www.osc.ny.gov/retirement/members/divorce/loansCarle Place Union Free School District – Network User Account Controls (2022M-121)
… granting, verifying, changing and disabling network user account access. Key Recommendations Establish written … granting, verifying, changing and disabling network user account access. Disable network user accounts that are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/carle-place-union-free-school-district-network-user-account-controlsComptroller DiNapoli Statement on New Immigration Ban
… economy. Policies that target nationalities, ethnicities, or religions are not just un-American, but detrimental to the … It found immigrants in New York state comprise 22 percent, or 4.4 million, of the state's population, well above the …
https://www.osc.ny.gov/press/releases/2017/03/comptroller-dinapoli-statement-new-immigration-banTown of DeKalb – Financial Management (2016M-427)
… general town-wide fund. The Board did not annually audit or cause an audit of the Supervisor's records. Key … in a manner that benefits Town residents. Annually audit or cause an audit of the Supervisor's books and records. … …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dekalb-financial-management-2016m-427Town of Liberty – Justice Court Operations (2016M-336)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … January 1, 2015 through July 22, 2016. Background The Town of Liberty is located in Sullivan County. The Town, which has …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/21/town-liberty-justice-court-operations-2016m-336Town of Hartford – Online Banking and Information Security (2016M-385)
… Findings The Town does not have an online banking policy or a written agreement with the Clerk's private accounting firm or any third party used for IT services to outline the Town's …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of Orangetown – Overtime (2017M-48)
… Adopt realistic overtime budgets based on historical or other known trends. Monitor or control the overtime budgets throughout the year and make …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of North Greenbush – Town Clerk (2017M-132)
… Key Findings The Clerk did not record, deposit, disburse or report all money collected in a timely and accurate … manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more than $16,000 in cash …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132