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North Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… School District (District) officials maintained a complete and accurate inventory of information technology (IT) assets. … Findings District officials did not maintain a complete and accurate inventory of IT assets (computers, tablets, … be assured that these assets are adequately accounted for and would be detected if lost, stolen, misused or if they …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentState Agencies Bulletin No. 180
… pay period, submit the appropriate transaction for one or more of the affected employees, e.g., Position Change, … Position Change, Hire, Concurrent Hire, Rehire, Transfer or Reinstatement from Leave. Questions Questions regarding …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsSodus Central School District – Software Management (2022M-64)
… software applications on 17 different computers. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/sodus-central-school-district-software-management-2022m-64Penfield Central School District – Procurement (2022M-76)
… justification for selecting the parcel that was purchased or an analysis or documentation for how they negotiated the price of the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/21/penfield-central-school-district-procurement-2022m-76Baldwinsville Central School District – Fuel Inventory (2022M-106)
… safeguard and accurately account for fuel inventory, and the responsibility for managing fuel inventories was not … officials cannot account for at least 1,358 gallons of fuel purchased or assure taxpayers fuel was only used for … 18 invoices and found District records support that the District may have been overbilled for 2,518 gallons …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… not ensure students received all services from their IEPs or that all Medicaid-eligible services provided were properly … Did not establish written Medicaid claim procedures or provide supervision over the Medicaid claiming process. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Accounts Payable Advisory No. 27
… a liability is incurred (e.g., the date which the goods or services are received from the vendor) regardless of … if none specified, then date(s) goods are delivered or services are completed. Prepaid Services (i.e. Rents, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/27-voucher-accounting-dateState Agencies Bulletin No. 663
… Affected Employees Employees who are currently in or have been in Bargaining Unit 01 at any time since 4/1/03 with Dues (Code 291 ) or Agency Shop Fee (Code 295 ), excluding employees currently …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/663-new-york-state-correctional-officers-police-benevolent-association-incWest Islip Union Free School District – Financial Management (2022M-40)
… that overestimated appropriations by $24.6 million, or approximately 5.2 percent over a four-year period. … 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/2022/07/08/west-islip-union-free-school-district-financial-management-2022m-40Weedsport Central School District – Procurement and Claims Audit (2021M-199)
… officials did not comply with statutory requirements or the District’s procurement policy when purchasing goods … 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/2022/07/01/weedsport-central-school-district-procurement-and-claims-audit-2021m-199Village of Hewlett Bay Park – Financial Management (2022M-30)
… Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, … fund. Balances ranged between $273,348 and $348,648, or between 45 and 61 percent of the ensuing year’s budget. …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Herkimer County Industrial Development Agency – Project Approval and Monitoring (2022M-28)
… the Board could not effectively evaluate projects or hold project owners accountable. The Board did not verify applicants’ project information or complete cost-benefit analyses (CBAs) before approving …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/07/01/herkimer-county-industrial-development-agency-projectMarathon Joint Fire District – Investment Program (2023M-76)
… the District could have earned approximately $14,600, or $12,600 more had officials used other available investment … not consider other legally permissible investment options or formally solicit interest rate quotes that may have …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/20/marathon-joint-fire-district-investment-program-2023m-76Town of Worcester – Claims Audit (2022M-145)
… As a result, disbursements were made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample … tax totaling $243. Key Recommendations Perform a thorough and deliberate audit of claims and ensure each claim is …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Cohoes City School District – Medicaid Reimbursements (2022M-107)
… We reviewed reimbursements for 20 eligible students, or 13 percent of the eligible student population. Claims were … 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/2022/12/02/cohoes-city-school-district-medicaid-reimbursements-2022m-107Candor Central School District – Separation Payments and Leave Accruals (2022M-21)
… leave accruals and usage were not always recorded properly or in accordance with collective bargaining agreements … and in accordance with CBAs, employment contracts or Board resolutions. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsGilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… years 2019-20 through 2021-22 by an average of $585,636, or 6 percent and appropriated fund balance that was not used. … Adopt a written reserve policy that establishes optimal or targeted funding levels. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mState Agencies Bulletin No. 765
… and the amount will appear on the employee’s paycheck stub or direct deposit advice statement. OSC will withhold Social … amounts will be displayed on the employee’s paycheck stub or direct deposit advice statement. Agency Actions No agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… Properly account for fund balance within each Village fund or establish capital projects funds to separately account for … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Minetto – Information Technology (2022M-9)
… user accounts. Adopt written procedures for user accounts or a comprehensive written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. Key …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9