Search

Town of Milo – Financial Condition (2020M-172)

… the Town Board (Board) effectively managed the Town of Milo’s (Town) financial condition. Key Findings The Board … The Board did not adopt realistic budgets for each of its funds from 2017 through 2020, multiyear financial and … the following policies: Fund Balance Reserve Budgeting As of December 31, 2020, the general, highway and water funds …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

City of Middletown - Information Technology (2018M-235)

… use and online banking. Develop written procedures for managing system access that include periodically …

https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235

Town of Russia – Financial Management (2014M-212)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, … The purpose of our audit was to evaluate the Towns financial management for the period January 1 2013 …

https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-russia-financial-management-2014m-212

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced his … of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central … district officials paid more than $11,000 in federal, state and local taxes on fuel purchases because they did not …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-audits

Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)

… in our initial audit report, Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY … B (Part B), which provides supplemental insurance coverage for outpatient medical services, physician services, and … B cost-sharing amounts (e.g., deductibles and coinsurance) for these dual-eligible individuals. Our initial audit …

https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-follow

Overtime and Other Time and Attendance Matters Found in the Use of Certain Federal Funds

… there is a high level of transparency and accountability in the spending of its funds on these projects. Key Findings … fraud, waste and abuse. Due to the poor controls over its time and attendance, employees might be paid for overtime … Authority/Metro-North Railroad: Overtime and Other Time and Attendance Matters Found in the Use of Certain …

https://www.osc.ny.gov/state-agencies/audits/2014/01/24/overtime-and-other-time-and-attendance-matters-found-use-certain-federal-funds

Town of Shawangunk - Sewer District Charges (2018M-122)

… The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer … was necessary. District users, including outside users, paid $2.1 million more than the total expenditures. Charges … a written agreement with DOCCS is necessary to clarify rates to be billed and protect District taxpayers. Prepare an …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122

Town of Locke – Financial Condition (2020M-111)

… annual budgets. Use surplus funds as a financing source for funding one-time expenditures, needed reserves and/or …

https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111

Town of Boylston – Financial Condition (2021M-69)

… complete report - pdf ] Audit Objective Determine whether the Town Board (Board) effectively managed the Town of Boylston’s (Town’s) financial condition. Key Findings The Board did not effectively manage the Town’s financial … Determine whether the Town Board Board effectively managed the Town of …

https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69

Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)

… in our initial audit report, Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits … whether the Department was correctly paying claims for services to Medicaid recipients who also have health … and proactive steps to administer Medicaid reimbursements for services provided to dual eligible individuals. About …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-follow

Town of Webb - Financial Oversight and Ambulance Services (2018M-161)

… complete report - pdf] Audit Objective Determine whether the Board: Effectively managed financial operations. Ensured … provided in accordance with applicable laws. Key Findings The Board has accumulated excessive fund balances in four … fund balances increased by nearly 100 to 200 percent. The Board has not adequately segregated cash disbursement …

https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-financial-oversight-and-ambulance-services-2018m-161

Procurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds

… indicated these employees were only at the assigned subway stations for about 149 hours, resulting in a potential … and receiving overtime. At one work site for the Subway Stations Rehabilitation project, we observed five Transit …

https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-funds

Town of Marbletown – Financial and Capital Planning (2017M-234)

… Purpose of Audit The purpose of our audit was to determine if the Board established … January 1, 2016 through June 26, 2017. Background The Town of Marbletown is located in Ulster County and has a … Town of Marbletown Financial and Capital Planning 2017M234 …

https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234

Town of Moreau – Budgeting and Multiyear Planning (2017M-185)

… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …

https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185

Village of Hewlett Neck – Financial Management (2022M-35)

… - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored … trends. Revenues were underestimated by a total of $334,095 and appropriations were overestimated by a total … Determine whether the Village of Hewlett Neck Village Board of Trustees Board adopted …

https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35

Management and Control of Overtime Costs (Follow-Up)

… assurance that overtime was used only when it was in the best interest of HHC. Moreover, we found indications that overtime was often used when it was not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …

https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-follow

Village of Fleischmanns – Water Fund (2013M-151)

… 2013. Background The Village of Fleischmanns is located in the Town of Middletown in Delaware County. The Village is governed by a five-member … expenditures and revenues, which initially resulted in an excessive fund balance, but has since caused fund …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151

Town of Butler – Financial Management (2024M-119)

… underestimating revenues and overestimating expenditures for the town-wide and TOV funds from 2021 through 2023. … fund balance policy. As a result, the Board’s ability to properly manage the Town’s fund balance was impaired. The … on the 2023 Annual Financial Report (AFR), required to be filed with the Office of the New York State Comptroller …

https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-financial-management-2024m-119