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October 17, 2022

State, Municipal and School District Audits and Reports issued by the New York State Comptroller during the month of September, 2022

New York State Comptroller Thomas P. DiNapoli issued audits and reports of the State Departments and Agencies, the City of New York, Municipalities, BOCES and School Districts listed below during the month ending September 30, 2022:

Click on the text highlighted in color to access the complete audit report.


State Departments and Agencies and the City of New York

Subject: Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)
Agency: Health, Department of (Medicaid Program)
Issued: 09/30/22

Subject: Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
Agency: Youth & Community Development, New York City Department of
Issued: 09/30/22

Subject: Empire Plan Members With Dual Family Coverage (Follow-Up)
Agency: Civil Service, Department of
Issued: 09/26/22

Subject: Employee Qualifications, Hiring, and Promotions (Follow-Up)
Agency: Metropolitan Transportation Authority
Issued: 09/26/22

Subject: Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs
Agency: Homes and Community Renewal
Issued: 09/16/22

Subject: New York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
Agency: Social Services, New York City Department of
Issued: 09/16/22

Subject: Selected State Agencies’ Roles in Financial Literacy
Agency: Aging, Office for the
Issued: 09/14/22

Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up)
Agency: Health, Department of (Medicaid Program)
Issued: 09/08/22

Subject: Improper Medicaid Payments for Terminated Drugs (Follow-Up)
Agency: Health, Department of (Medicaid Program)
Issued: 09/08/22

Subject: Improper Medicaid Payments Involving Fee-for-Service Claims for Recipients With Multiple Client Identification Numbers (Follow-Up)
Agency: Health, Department of (Medicaid Program)
Issued: 09/08/22

Subject: Oversight of Construction Management Contracts (Follow-Up)
Agency: Parks, Recreation and Historic Preservation, Office of 
Issued: 09/08/22

Subject: Oversight of the Farm-to-School Program (Follow-Up)
Agency: Agriculture and Markets, Department of
Issued: 09/08/22

Subject: Oversight of Building Construction Site Safety
Agency: Buildings, New York City Department of
Issued: 09/01/22

Municipal and School District Audits

Audit No:2022M-89, Release Date: 09/30/2022

Jurisdiction: Irvington Union Free School District - Fixed Assets (School)

Summary: District officials did not properly monitor and account for 63 percent of the 105 fixed assets reviewed that cost $595,118. This can be attributed to District officials last conducting a physical inventory in 2018.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89


 

Audit No:2022M-110, Release Date: 09/30/2022

Jurisdiction: Le Roy Central School District - Reserve Funds (School)

Summary: Although the Board and District officials properly established reserve funds that have balances totaling $3 million, they did not comply with the District's reserve policy or transparently fund reserves. In addition, the Board did not take an active role in managing and overseeing reserve fund activity and did not transparently use or maintain all reserves at reasonable levels.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110


 

Audit No:2022M-109, Release Date: 09/30/2022

Jurisdiction: Norfolk Fire District - Board Oversight (Fire)

Summary: The Board did not audit and approve all claims prior to payment, annually audit the Treasurer's records and ensure the Treasurer filed annual financial reports timely.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109


 

Audit No:2022M-100, Release Date: 09/30/2022

Jurisdiction: Sharon Springs Central School District - Fund Balance (School)

Summary: The Board and District officials did not effectively manage fund balance and need to improve their budgeting practices and be more transparent with District residents and taxpayers.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/30/sharon-springs-central-school-district-fund-balance-management-2022m-100


 

Audit No:2022M-42, Release Date: 09/30/2022

Jurisdiction: Town of Owego - Shared Services Facility Capital Project (Town)

Summary: The Board did not properly plan, authorize or monitor the Shared Services Facility Capital Project (Project).

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42


 

Audit No:2022M-115, Release Date: 09/23/2022

Jurisdiction: Fly Creek Fire District - Non-Payroll Disbursements (Fire)

Summary: While the District's non-payroll disbursements were supported, for proper District purposes and audited prior to payment, the Board of Fire Commissioners (Board) did not ensure purchases were made at the best price.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115


 

Audit No:2022M-97, Release Date: 09/23/2022

Jurisdiction: Jamestown City School District - Fund Balance and Reserves (School)

Summary: The Board and District officials did not properly manage fund balance and reserves and need to improve their budgeting practices and transparency with District residents and taxpayers.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/23/jamestown-city-school-school-district-fund-balance-and-reserves-2022m-97


 

Audit No:2022M-63, Release Date: 09/23/2022

Jurisdiction: Town of Hempstead - Procurement (Town)

Summary: Officials did not always seek competition for professional services and ensure bid specifications were met.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/town/2022/09/23/town-hempstead-procurement-2022m-63


 

Audit No:2022M-90 Release Date: 09/16/2022

Jurisdiction: Cheektowaga Central School District - Capital Project Management (School)

Summary: The Board and District officials did not manage the Project in a transparent manner and did not provide adequate oversight.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90


 

Audit No:2022M-87, Release Date: 09/09/2022

Jurisdiction: Binghamton Housing Authority - Oversight of Financial Operations (PA)

Summary: The Board and Director did not provide adequate oversight of financial operations. The Board did not adopt written policies and the Director did not develop proper internal controls over cash disbursements and electronic payments or financial system user access.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/public-authority/2022/09/09/binghamton-housing-authority-oversight-financial-operations-2022m-87


 

Audit No:2022M-73, Release Date: 09/09/2022

Jurisdiction: Liberty Central School District - Information Technology (School)

Summary: The Board and District officials did not adequately safeguard computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were communicated confidentially to officials.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73


 

Audit No:2022M-71, Release Date: 09/09/2022

Jurisdiction: Lyons Central School District - Payroll (School)

Summary: District officials did not ensure employees' salaries and wages were always paid accurately.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71


 

Audit No:2022M-77, Release Date: 09/09/2022

Jurisdiction: Nassau Board of Cooperative Educational Services (BOCES) - Network User Account Controls (School)

Summary: BOCES officials did not establish adequate controls over network user accounts. As a result, BOCES has an increased risk of unauthorized access to and use of the BOCES network and potential loss of important data. In addition to sensitive information technology (IT) control weaknesses that were confidentially communicated to officials.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77


 

Audit No:2021M-93, Release Date: 09/02/2022

Jurisdiction: Copiague Fire District - Mechanic Shop Operations (Fire)

Summary: The Board and District officials did not adequately monitor the Shop's financial condition or safeguard District assets, resulting in a 36-month operational deficit totaling $676,389. As a result, District taxpayers are paying for the majority of the costs for providing services that do not benefit them.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/fire-district/2022/09/02/copiague-fire-district-mechanic-shop-operations-2022m-93


 

Audit No:2022M-68, Release Date: 09/02/2022

Jurisdiction: East Bloomfield Central School District - Network and Financial Software Access Controls (School)

Summary: District officials did not ensure that network and financial software access controls were adequate to protect District IT systems and data from unauthorized access or loss. Sensitive network and financial software access control weaknesses were communicated confidentially to officials.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-software


 

Audit No:2022M-25, Release Date: 09/02/2022

Jurisdiction: Town of Hempstead - Vehicles and Fuel Usage (Town)

Summary: Town officials did not adequately monitor Town vehicles and fuel usage. As a result, Town officials did not know if Town vehicles and fuel were only used for Town business.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25


 

Audit No:2022M-82, Release Date: 09/02/2022

Jurisdiction: Town of Saratoga - Budgeting and Fund Balance Management (Town)

Summary: The Board did not adopt realistic budgets or effectively manage fund balance.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82


 

Audit No:2022M-67, Release Date: 09/02/2022

Jurisdiction: Union Springs Central School District - Safeguarding of Personal, Private and Sensitive Information on Mobile Computing Devices (School)

Summary: District officials did not adequately safeguard MCDs to help prevent unauthorized access to PPSI. In addition to sensitive information technology (IT) control weaknesses that were communicated confidentially to officials.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/02/union-springs-central-school-district-safeguarding-personal-private-and


 

Audit No:2022M-75, Release Date: 09/02/2022

Jurisdiction: Worcester Central School District - Fund Balance Management (School)

Summary: The Board and District officials did not effectively manage the District's fund balance.

Click here to access the full report: https://www.osc.state.ny.us/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75

 

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