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Nassau County – Consumer Protection: Accuracy of Weights and Measures (S9-24-9)

… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … Markets Law (AML).In addition, although the Division had a price accuracy testing policy, the Assistant Director did not conduct any price accuracy tests. As a result, consumers are at increased …

https://www.osc.ny.gov/local-government/audits/county/2024/09/03/nassau-county-consumer-protection-accuracy-weights-and-measures-s9-24-9

City of Rensselaer – Accounting Records and Reports (2023M-26)

… the City’s accounting records. Interfund receivables and payables did not reconcile, varying between $266,560 and $2.2 million, and transactions were not entered in a timely manner. Bank reconciliations were not prepared in … or clearly documented and discrepancies, including a variance where the reconciled bank balance for one bank …

https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26

Village of Catskill – Accounting Records and Reports (2024M-66)

… [read complete report – pdf] Audit Objective Determine whether the Village … errors and/or irregularities could occur. Properly account for three bank account balances totaling $1.1 million at May …

https://www.osc.ny.gov/local-government/audits/village/2024/09/27/village-catskill-accounting-records-and-reports-2024m-66

DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue

… Thomas P. DiNapoli today released four audits of the state Department of Health’s (DOH) oversight of the … billions of dollars in waste, fraud and abuse. Our role is to help lower Medicaid program costs by identifying … dollars.” The New York State Medicaid program is a federal, state and locally funded program that provides a …

https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenue

Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)

Ischua Fire District Internal Controls Over Financial Operations 2013M367

https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367

City of Lockport – Independent Audit Services (2014M-238)

… services and the effectiveness of such services as a means for the timely detection of errors and irregularities for the … when procuring audit services because they did not use a request for proposal (RFP) process to solicit written proposals for audit …

https://www.osc.ny.gov/local-government/audits/city/2014/12/05/city-lockport-independent-audit-services-2014m-238

Smithfield Fire District –Controls Over Financial Activities (2015M-113)

… Smithfield Fire District is a district corporation of the State, distinct and separate from the Town of Smithfield in …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113

Woodbourne Fire District – Board Oversight (2023M-98)

… maintained basic accounting records and reports or provided regular financial reports to the Board. Perform a … of all claims prior to payment. Adopt realistic budgets or maintain reasonable levels of fund balance.The District’s … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/woodbourne-fire-district-board-oversight-2023m-98

Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)

… [read complete report - pdf] Audit Objective Determine whether the … 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a … have been split to avoid having to seek competitive bids for the additional work. Properly approve 296 change orders …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41

Rye City School District – Payroll (2024M-2)

… [read complete report – pdf] Audit Objective Determine whether Rye City … record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and … paid to 15 employees with the highest overtime charges for their positions for the audit period and reviewed all of …

https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2

Village of Hewlett Neck – Treasurer’s Duties (2022M-159)

… [read complete report – pdf] Audit Objective Determine whether the Village … Board, nor the Treasurer, provided oversight to compensate for these incompatible duties . As a result: Sixty-one of … members, despite there being no authority in Village Law for the Clerk and Board members to sign checks in the absence …

https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159

Town of Danby – Claims Processing and Procurement (2022M-127)

… [read complete report – pdf] Audit Objective Determine whether the Town of … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved …

https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… the Town’s internal controls over Justice Court operations for the period January 1, 2011, through September 20, 2012. … four council members, is the legislative body responsible for managing Town operations. The Board has the overall … The Justices did not always enforce unpaid tickets or report transactions to DMV in a timely manner. Key …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

Otego-Unadilla Central School District – Financial Condition (2013M-84)

… audit was to examine the District’s financial condition for the period July 1, 2011, to January 22, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $21.2 million. Key Finding … balances in unexpended surplus funds identified in this report in a manner that benefits District taxpayers, and …

https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84

Niskayuna Central School District – Financial Condition (2012M-218)

… Purpose of Audit The purpose of our audit was to examine the District’s financial … Niskayuna Central School District is located in the Town of Niskayuna, in Schenectady County. The District is governed …

https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218

Malverne Union Free School District – Extra-Classroom Activity Funds (2024M-84)

… [read complete report – pdf] Audit Objective Determine whether the Malverne … receipts or ensure student treasurers issued receipts for cash collections; 47 deposit request forms totaling … as required. He also issued nine checks totaling $44,548 for two clubs that did not have sufficient funds when the …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/malverne-union-free-school-district-extra-classroom-activity-funds-2024m

XI-A.9 Receiving – XI-A. Purchasing

… recurring, fixed-cost lease payments; Grants that provide funds in advance, or do not have performance requirements …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receiving

Motor Vehicle Theft and Insurance Fraud Prevention Program (2022-M-2) 180-Day Response

To determine whether the Division of Criminal Justice Services (DCJS) has complied with Article 36-A of the State Executive Law for revenues received by and expenditures made from the Motor Vehicle Theft and Insurance Fraud Prevention Fund and from any other source for purposes of the Motor Vehicle

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22m2-response.pdf