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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… two key functions—management’s purchase of goods and services and the authorization of payments for those … have recognized the need to have a strong claims auditing function and, where allowable by law, have chosen to delegate … auditor or a position that includes the claims auditing function. 2 Establishing a claims auditor position can be an …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleLowville Academy and Central School District - Claims Audit Process (2019M-154)
… were adequately documented, were for appropriate purposes and were properly audited and approved prior to payment. Key Findings Because the … claims auditor is not directly involved in the purchasing function. Develop procedures to provide additional guidance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… a claims auditing official would be performing this function as one of his or her primary (or sole) … Providing dedicated resources to perform this function will help ensure that this key control activity … approach to fulfilling this key responsibility. The size and complexity of local government or school district …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorRotterdam-Mohonasen Central School District – Claims Processing (2013M-19)
… District’s internal controls over the claims processing function for the period July 1, 2011, to October 31, 2012. … for the 2012-13 fiscal year are approximately $44 million, and were funded primarily with real property taxes and State … established adequate controls over the claims processing function that allow claims to be audited in a timely manner …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/rotterdam-mohonasen-central-school-district-claims-processing-2013m-19Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… audit was to review the Village’s internal controls over payroll and the claims audit process for the period June 1, … a population of approximately 700. The Village is governed by an elected five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 million for the general, …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… that allow claims to be audited in a timely manner and ensure the claims are properly supported. Our examination …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Getting the Most Out of Your Internal Audit Function
Getting the Most Out of Your Internal Audit Function
https://www.osc.ny.gov/files/local-government/publications/pdf/internalauditfunction.pdfPortville Central School District - Cafeteria Collections (2018M-244)
… Adopt written policies and develop procedures for the collection and accounting of cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/portville-central-school-district-cafeteria-collections-2018m-244Village of Woodsburgh – Claims Processing and Information Technology (2015M-12)
… that transactions were properly authorized and approved or that claims were for proper Village purposes. The Board … IT system. The Village did not have formal policies or procedures addressing data backups or a disaster recovery plan. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2015/04/17/village-woodsburgh-claims-processing-and-information-technology-2015m-12Controlling Access to Student Grading Systems in School Districts (2015-MS-3)
… districts are adequately controlling access to their Student Grading Systems (Systems) for the period July 1, 2013 … by certain grading systems. … Controlling Access to Student Grading Systems in School Districts 2015MS3 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3Town of Seneca Falls – Cash Collections (2023M-57)
… officials effectively managed the Town’s cash collection function. Key Findings Town officials did not effectively manage the Town’s cash collection function. Therefore, cash was not adequately or appropriately … safeguarded. Officials did not properly deposit and record approximately $10,000 of permit fees and $2,000 of …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Internal Controls Over Selected Financial Operations
… Objective To determine whether the Division of Military and Naval Affairs (DMNA) has adequate controls over selected … Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the … There were significant weaknesses in DMNA’s controls over accounting for employee credit card purchases, including no …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOpinion 90-53
… also Fox v Mohawk and Hudson River Humane Society , 165 NY 517). A municipality, however, may retain consultants to … §505; see also People ex rel Hilton v Fahrenkopf , 279 NY 49). Further, although Real Property Tax Law, §572 … element of discretion (see Lynch v Town of Rhinebeck , 210 NY 101, 107). We also believe that the board, by resolution, …
https://www.osc.ny.gov/legal-opinions/opinion-90-53Town of Broome – Purchasing and Justice Court (2014M-255)
… of our audit was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period … The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is … Board. The Town does not have a centralized purchasing function; instead each Department is responsible for making …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Salamanca City School District – Financial Management and Payroll (2017M-138)
… to evaluate the District’s financial management practices and employee compensation payments for the period July 1, … City School District is located in the City of Salamanca and the Towns of Carrollton, Great Valley, Little Valley, … controls and oversight associated with the payroll function. Key Recommendations Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/salamanca-city-school-district-financial-management-and-payroll-2017m-138Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsOpinion 98-8
… procure microfilming services, when available in the form, function and utility required by the political subdivision, from a … (State Finance Law, §162[2]). When available in the "form, function and utility" required by a political subdivision, …
https://www.osc.ny.gov/legal-opinions/opinion-98-8City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… review the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through December 31, … The City of Glen Cove is located in Nassau County and has a population of approximately 27,200. The City is …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Genesee Community College - Procurement, Cash Disbursements and College President's Compensation (2019M-81)
… report - pdf] Audit Objective Determine whether: Goods and services were procured in a manner consistent with the … policy. Cash disbursements were properly supported and approved. The President’s salary and benefits were in … compensating controls such as an independent claims audit function. The President received approximately $142,000 in …
https://www.osc.ny.gov/local-government/audits/community-college/2019/10/04/genesee-community-college-procurement-cash-disbursements-and-collegeTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… boundaries, ad valorem assessments were not levied on all properties within the District. We found that some … that District boundaries are determined and documented on a map and that all District properties are charged ad …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186