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Software Management (2015-MR-3)
… 2015. Background Software management and website security are of particular importance to larger local governments, …
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3Central Islip Union Free School District – Financial Management (2013M-380)
… of the District’s budgets and financial condition for the period July 1, 2012 through June 30, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were $168.5 million. Key Findings … overestimated expenditures in the Board-adopted budgets for fiscal years 2008-09 through 2012-13, resulting in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/central-islip-union-free-school-district-financial-management-2013m-380Town of Sheridan – Shared Services Costs (2023M-74)
… rent. Take appropriate measures when conveying real property to help ensure the conveyance is in the best …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Lincoln - Town Clerk (2023M-31)
… unrecorded receipts and voids enabled the former Clerk to conceal cash collections that were recorded but not … $4,000 from the Town. In February 2024, she pled guilty to the theft, paid full restitution of $3,869 and received a … recommendations and indicated they have initiated, or plan to initiate, corrective action. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Skaneateles Central School District – Records and Reports (2015M-154)
… to examine the District’s financial records and reports for the period July 1, 2013 through December 31, 2014. … seven-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year were approximately $30 million. … and did not reconcile the records to the bank statements for the first 5 months of the 2014-15 fiscal year. The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Wallkill Central School District – Claims Auditing (2023M-52)
… Audit Objective Determine whether the Wallkill Central School District (District) claims auditor ensured claims were … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52City of Amsterdam – Recreation Department (2023M-29)
… many people attended the event . However, based on the ticket cost of $10 per person, about 28 people paid to attend …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Town of Wayne – Justice Court (2013M-52)
… to review on a monthly basis. Ensure that signed receipts are issued for all collections. Ensure that the Court …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Owego – Shared Services Facility Capital Project (2022M-42)
… authorized and monitored the shared services facility capital project (Project). Key Findings The Board did not … did not record all financial activities in the capital projects fund or prepare adequate monthly financial … shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all interfund …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… The Town's budgeted expenditures for the 2013 fiscal year are approximately $1.3 million. Key Findings The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of North Haven – Collections (2024M-99)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Alden Central School District – Fuel Management (2024M-90)
… – pdf] Audit Objective Determine whether Alden Central School District (District) officials properly managed fuel … corrective action. … Determine whether Alden Central School District District officials properly managed fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… Fire Department (Department) officials’ credit card purchases were supported and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we examined, purchases … guidelines. Although the Board approved the credit card bills for payment, it did not ensure that the related …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0City 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-102Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… controls over Town finances and Highway Department payroll for the period January 1, 2010 through July 31, 2015. … has an elected Highway Superintendent who is responsible for overseeing all highway operations. Budgeted appropriations for the 2015 fiscal year totaled approximately $1.9 million …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
To determine the extent of implementation of the nine recommendations included in our initial report Controls Over CUNY Fully Integrated Resources and Services Tool
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… provides transportation to medically necessary services for those recipients who are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary transportation of Medicaid recipients … services furnished and payments received from Medicaid for a period of six years from the date the care, services, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… and accuracy of the Town’s records and reports for the period January 1, 2009 through May 31, 2013. … residents. The 2013 Town budget totaled $1.15 million for all funds, including special districts. Key Findings The … completeness and accuracy of the Towns records and reports for the period Januar …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCUNY Bulletin No. CU-415
… agencies of the new Bargaining Unit and Benefit Program for non-benefit eligible Hourly employees represented by … a new Bargaining Unit and a new Benefit Program for non-benefit eligible EOC Hourly employees currently … CD and the new Benefit Program CDD have been established for non-benefit eligible Hourly EOC employees represented by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-program