Search
East Rochester Union Free School District – Procurement (2022M-56)
Determine whether East Rochester Union Free School District (District) officials procured goods and services in accordance with Board policies and applicable statutory requirements.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-rochester-2022-56.pdfMilford Central School District – Fund Balance Management (2022M-94)
Determine whether the Milford Central School District (District) Board of Education (Board) and District officials properly managed fund balance in accordance with statute.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/milford-2022-94.pdfTown of Patterson - Recycling Center Cash Receipts (2019M-237)
Determine whether Recycling Center (Center) cash collections were adequately supported, recorded and remitted timely and intact (in the same form and amount as
https://www.osc.ny.gov/files/local-government/audits/pdf/patterson-2019-237.pdfTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
Determine whether the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner and whether the Town credit card
https://www.osc.ny.gov/files/local-government/audits/pdf/caroline-2019-247.pdfTown of Ithaca – Justice Court Operations (2021M-13)
Determine whether the Town of Ithaca (Town) Justices collected, deposited, disbursed, recorded and reported fines and fees in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/ithaca-justice-court-2021-13.pdfMedicaid Program – Optimizing Medicaid Drug Rebates
… all drug rebate revenue. We found that the Department does not routinely review its internal policy decisions …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesUnited HealthCare – Empire Plan Drug Rebate Revenue
… Purpose To determine if United HealthCare (United) remitted all drug … program from January 1, 2008 through December 31, 2013. In accordance with the contract, United is required to … agreements to United. Consequently, United did not remit the $1,498,719 in rebate revenues to the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/01/united-healthcare-empire-plan-drug-rebate-revenueDual Employment
… Purpose To determine whether Office for People With Developmental … lives by creating opportunities and supporting people in ways that allow access to needed supports and services. As … approval before accepting a second job. Second jobs may not interfere with the employee's job responsibilities nor …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employmentNew Lebanon Central School District - School District Website (S9-19-37)
… Central School District (District) used its resources to maintain a website that provided the public with … a website, but certain financial information was not posted, resulting in a lack of transparency. Information that was posted was …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37XIX.2.D Update a Project using the Project Guide – XIX. Project Costing (PCIP)
… in SFS. SFS navigation is as follows: Project Costing > Utilities > Project Guide. The following SFS Coach Training …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xix/xix2d-update-project-using-project-guideTheresa Fire District – Board Oversight and Financial Management (2021M-60)
… of Fire Commissioners (Board) provided adequate oversight to ensure that financial activities were properly recorded … properly managed fund balance. Key Findings The Board did not provide adequate oversight to ensure that financial … reports with the Office of the State Comptroller (OSC) in a timely manner. The 2017 through 2019 annual reports were …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Oneonta City School District –Financial Condition (2013M-165)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, … $33.2 million. Key Finding District officials have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records … April 30, 2015. Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. … $2.2 million. Key Findings The Supervisor did not provide adequate oversight of the bookkeeper. The …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a … the 2011-12 fiscal year. Key Findings The Treasurer does not perform monthly bank reconciliations, or present bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overTown of Ira – Financial Management (2014M-280)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … November 13, 2014. Background The Town of Ira is located in Cayuga County and has a population of approximately 2,200. … approximately $1.1 million. Key Findings The Board has not developed policies and procedures to govern budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-ira-financial-management-2014m-280Town of Wright – Financial Operations (2014M-277)
… Purpose of Audit The purpose of our audit was to review the Town’s budget planning and financial management … June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … in general fund balance while raising taxes. The Board did not ensure that purchases were at the best price and that all …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277United Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by United Community … among other SED-approved programs, the Special Class in an Integrated Setting (SCIS) program to children with … 2014, we identified $207,295 in reported costs that did not comply with the Manual’s requirements and recommend such …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualTherapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs reported by Therapy and Learning Center, Inc. (TLC) on its Consolidated Fiscal Reports (CFRs) were reasonable, … program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual … and Claiming Manual. The audit included expenses claimed on TLC’s CFR for the fiscal year ended June 30, 2014, and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manualGreene County – Consumer Protection: Accuracy of Weights and Measures (S9-24-1)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … help ensure all weighing and measuring devices are tested in accordance with Agriculture and Markets regulations. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/greene-county-consumer-protection-accuracy-weights-and-measures-s9-24-1Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… District (District) officials used a competitive process to procure goods and services and whether purchases were for … for appropriate District purposes, District officials did not use a competitive process to procure goods and services. … Ensure purchases are made using a competitive process in accordance with the policy and procedures and adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86