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Carthage Central School District - Financial Condition (2018M-93)
… Key Findings Unrestricted fund balance at the end of 2016- 17 was $6.2 million or 9.9 percent of the next year’s budget – more than double the statutory … officials underestimated Impact Aid revenues by an average of $5.9 million (68 percent) each year from 2014-15 to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93Oceanside Union Free School District – Monitoring Internet Use (2022M-195)
… [read complete report – pdf] Audit Objective Determine whether Oceanside …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/24/oceanside-union-free-school-district-monitoring-internet-use-2022m-195George Junior Republic Union Free School District – Website Transparency (2021M-212)
… the community and other interested parties from readily accessing and reviewing documents to make informed decisions. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyTown of Ulysses - Information Technology (2021M-190)
… and protected against unauthorized use, access and loss. The Board did not adopt adequate written IT policies or a written IT contingency plan. Officials did not adequately … IT control weaknesses were communicated confidentially to officials. Key Recommendations Adopt comprehensive written …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-ulysses-information-technology-2021m-190Village of Sherman – Treasurer’s Cash Receipts (2019M-39)
… and reports. Key Recommendations Take appropriate action to recover the missing funds. Develop written policies and …
https://www.osc.ny.gov/local-government/audits/village/2022/04/22/village-sherman-treasurers-cash-receipts-2019m-39Springville-Griffith Institute Central School District – Access to Network and Information Applications (2021M-148)
… [ read complete report - pdf ] Audit Objective Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/springville-griffith-institute-central-school-district-access-network-andGreen Island Union Free School District - Separation Payments (2019M-55)
… [read complete report - pdf] Audit Objective Determine whether separation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Village of Bloomingburg - Financial Operations (2019M-246)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246Town of Yorktown - Information Technology (2020M-16)
… officials. Key Recommendations Provide adequate oversight of employee Internet use to ensure it complies with Board …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Mahopac Central School District – Noninstructional Payroll (2020M-32)
… implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and … supported. Key Findings The transportation department’s payroll was not adequately approved, supported and … implemented a system to ensure that noninstructional payroll was properly segregated authorized and recorded and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32Town of Mooers - Procurement (2020M-55)
… [read complete report - pdf] Audit Objective Determine whether Town …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-procurement-2020m-55DiNapoli: Audit Finds More Than $16 Million in Medicaid Cost Savings
New York states Medicaid system could have saved up to $136 million it spent on patients with severe kidney disease whose expenses could have been covered by the federal Medicare program according to an audit released today by State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-audit-finds-more-16-million-medicaid-cost-savingsWyandanch Union Free School District – Budget Review (B23-7-1)
… to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the fiscal year …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Rapids Fire Company – Credit Cards (2023M-86)
… card purchases were made by authorized users, supported and for appropriate Company purposes. Key Findings Credit card … were received, and/or determine whether the purchases were for appropriate Company purposes . In addition: The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Village of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 4, 2013. Background The Village of Spencer is located in Tioga County and has approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119Inspecting Highway Bridges and Repairing Defects
… 2008 to August 17, 2012. Background NYSTA is responsible for inspecting its bridges and repairing any defects found … evaluations and plans of action were not documented for red flagged bridges. Key Recommendations Inspect all highway bridges on time and report the red flags to DOT within one week, as required. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsCheektowaga Central School District - Capital Project Management (2022M-90)
… [read complete report – pdf] Audit Objective Determine whether the … $1.9 million of additional work the District contracted for. As a result, voters were not afforded the opportunity to … under budget. Officials expended just over $2 million for five professional service contracts and 39 change orders …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… include a schedule of wages and salaries as required by New York State Village Law. Key Recommendations Establish …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
City of Hudson Internal Controls Over Cash Receipts 2013M102
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102City of Lackawanna – Garbage Collection Fees (2021M-206)
… [ read complete report - pdf ] Audit Objective Determine whether City of … oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of 33 properties … a total of $6,350. 16 organizations were billed for garbage services they received. However, the Code …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206