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Town of Queensbury - Water System Cybersecurity (2018M-268)
… disclosure of information on the Town’s water system. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-queensbury-water-system-cybersecurity-2018m-268Town of Bovina - Records and Reports (2019M-200)
… documents (AUDs), which are the annual financial reports, have not been filed for the fiscal years ending December 31, … accounting records. Provide accurate and timely budget-to-actual and other financial reports to the Board. File AUDs in a timely manner. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Town of East Otto - Information Technology (2018M-156)
… of the six computers examined. Adopted a disaster recovery plan or formal backup procedures. In addition, sensitive IT … use. Develop, adopt and implement a disaster recovery plan and formalize backup procedures. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-east-otto-information-technology-2018m-156Village of Trumansburg - Ambulance Fund Accountability (2018M-168)
… [read complete report - pdf] Audit Objective Determine whether Village …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-trumansburg-ambulance-fund-accountability-2018m-168Town of Schaghticoke – Budgeting (2013M-239)
… Key Findings The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and … they appropriated unexpended surplus funds to keep the tax levy and user rates stable. However, this practice …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … that although it is understood that the Town is required to have written policies, the resolution directed Town officials to consult the Office of the State Comptroller’s publications …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Collection of Lease and Permit Revenues
… To determine whether the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period January 2008 through May … for a permit to use such land temporarily. The Department is responsible for billing permit holders and collecting the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesVillage of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Village of Addison – Payroll (2024M-12)
… full-time individuals employed as of March 19, 2023, and two that left employment during the audit period. The former … agreement (CBA) regarding employees’ leave benefits. As a result of the Comptroller’s audit and subsequent … totaling more than $1.1 million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-payroll-2024m-12Selected Aspects of Leasing Practices for Real Estate Department, Aviation, World Trade Center, and Leasing of Properties
… determine whether the Port Authority of New York and New Jersey (PANYNJ) collected all revenues due and identified … private enterprise or attempted by either New York or New Jersey alone. PANYNJ conceives, builds, operates, and maintains infrastructure critical to the New York/New Jersey region’s trade and transportation network. These …
https://www.osc.ny.gov/state-agencies/audits/2021/05/04/selected-aspects-leasing-practices-real-estate-department-aviation-world-trade-center-andImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-3) 30-Day Response
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4-response.pdfImproper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Follow-Up) (2023-F-4)
To assess the extent of implementation of the 12 recommendations included in our initial audit report, Improper Medicaid Payments for Claims Not in Compliance With Ordering, Prescribing, Referring, and Attending Requirements (Report 2019-S-2).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f4.pdfEcoNews Spring 2021
This edition of EcoNews provides more detail on our work at the Fund to address the investment risks posed by climate change and to take advantage of opportunities to invest in climate solutions.
https://www.osc.ny.gov/files/reports/special-topics/pdf/econews-spring-2021.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3) 30-Day Response
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3-response.pdfAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3)
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3.pdfOrleans/Niagara Board of Cooperative Educational Services – Capital Assets (2023M-103)
… Board of Cooperative Educational Services (BOCES) capital asset records were complete and accurate. Key Findings BOCES’ capital asset records were not complete or accurate to ensure that … purchased for $33,349, were not recorded in the capital asset records. 13, purchased for $22,099, were recorded with …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/orleansniagara-board-cooperative-educational-services-capital-assets-2023m-103Town of Chateaugay - Real Property Tax Exemption Administration (2018M-200)
… Assessor properly administered select real property tax exemptions. Key Findings Of the 224 granted exemptions that we reviewed totaling approximately $6.2 million of assessed value, 136 exemptions (61 percent), valued at approximately $3.8 million … Assessor properly administered select real property tax exemptions …
https://www.osc.ny.gov/local-government/audits/town/2019/05/17/town-chateaugay-real-property-tax-exemption-administration-2018m-200County of Putnam – Recreation and Golf Course Collections (2024M-50)
… and Recreation Department (Department) and Putnam County Golf Course (Golf Course) recorded, deposited, remitted and reported … were supported. Key Findings The County’s Department and Golf Course did not always record, deposit, remit … and Recreation Department Department and Putnam County Golf Course Golf Course recorded deposited remitted and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/20/county-putnam-recreation-and-golf-course-collections-2024m-50Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Post-Retirement Reporting
… retiree exceeds the earnings limit during the current calendar year. Annually report all public retirees (including … who were on payroll during the previous calendar year. If you submitted your December 2024 report … or Started using enhanced reporting after January 2025. (Note: Once you’ve used enhanced reporting for a full …
https://www.osc.ny.gov/retirement/employers/post-retirement-reporting