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Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… was to assess Board compliance with training requirements and to review internal controls over procurement for the … District is a district corporation of the State, distinct and separate from the towns of Smithtown and Islip in Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… for higher-paying Evaluation and Management services than what were actually performed. The audit covered the period … December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering a …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesMaintenance, Inspection, and Testing of the Event Recorder System
… Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it has corrective action … the Long Island Rail Road maintains and inspects its Event Recorder System ERS and whether it has …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… Purpose To determine the implementation status of the 11 recommendations made in our initial audit … To determine the implementation status of the 11 recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… examined whether the Division of Homeland Security and Emergency Services (Division) awarded contracts to entities that met … Audit/Report of Interest Division of Homeland Security and Emergency Services: Awarding and Oversight of Statewide …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… our audit was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. … clerk to ensure that the accounting records and financial reports she prepared were accurate. The Supervisor did not … records are complete and accurate. Ensure that monthly reports to the Board are complete and accurate. Perform an …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial report, … Security Equipment at Subway Stations ( 2016-S-92 ). About the Program The Metropolitan Transportation Authority’s (MTA) … To determine the extent of implementation of the six recommendations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… ambiguity as to whether the District intended to consider products that were reasonably equivalent. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in Essex County and has a … The purpose of our audit was to review the Towns financial records and …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… January 1, 2013 through March 26, 2014. Background The Middletown-Hardenburgh Fire District is a district … the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… The Treasurer did not control his signature during check printing. Key Recommendations The Legislature should: …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… determine whether Town officials properly maintained Town roads and highway equipment for the period January 1, 2015 … taken steps to improve road repairs and maintenance to roads and equipment. However, they need to develop more … details regarding the repairs and maintenance of all Town roads and regarding Town equipment. …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Management of Unexpected Delays and Events During Winter 2017-18
… are committed to providing excellent rail transportation service which exceeds Customer expectations and is worthy of the Public’s trust and support. …Together, we pledge to operate a safe, accessible, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18January 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… Permanent Fund (PN) 8021 Fund Balance Beginning of Year: $100 $000 8019 Residual Equity transfer: ($100) $100 Adjusted Fund Balance Beginning of Year: $000 $100 The …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… of our audit was to examine the student enrollment and billing processes for the period July 1, 2012 through … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We also … Niagara Charter School Student Enrollment and Billing 2013M294 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, properly approved and supported. Key Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, properly …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-962024 Year in Review: Fiscal Responsibility, Stewardship and Transparency
… A look back at some of the major accomplishments of the Office of the New York State Comptroller in 2024 …
https://www.osc.ny.gov/reports/2024-year-in-reviewTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… Purpose of Audit The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, … Town of Edmeston Supervisors Records and Reports 2017M13 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13