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Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… to determine whether the Village’s water supply capital project and settlement proceeds were accounted for and … budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and … Village of Stillwater Capital Project and Settlement Award Accounting 2017M163 …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)
… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)
… 28, 2017. Background The City of Glens Falls is located in Warren County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, 2017. … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-andOrange County Community College – Information Technology and Financial Activities (2017M-111)
… Purpose of Audit The purpose of our audit was to examine the … did not have any written procedures documenting the claims process. Policies and procedures over student accounts were … with GML. Establish written procedures for the claims process that communicates the claims auditor’s responsibility …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for … 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a … City of Mount Vernon Building Department Fees and Fines 2014M65 …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… adequate internal controls over: The retiree health insurance contribution billing process. The payroll process. … Officials did not: Properly account for retiree health insurance billings. Ensure the continued eligibility of … are performed to determine status of retiree health insurance accounts. Attempt to recover premiums paid for …
https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payrollVillage of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… The Board conducts a proper audit of claims. The Village’s check signing process is adequate. Key Findings Village … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… 1.5 million in 2016 with office space reaching 550 million square feet amid the largest employment expansion in the … DiNapoli said. "Demand has been strong. Millions of square feet of new office space has been developed, and … terrorist attacks on Sept. 11, 2001, destroyed 13 million square feet of office space at the World Trade Center …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansionNorwich City School District - Safe and Supportive Educational Environment (2018M-199)
… a safe and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident Reporting System and Dignity for All Students Act incidents and found that District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… of hearing; Select one of its member to preside over the meeting; and Hear testimony and receive evidence and … Justice Court Fund can be reached at (518) 486-3137 or via email at [email protected] Town Justice Court … Office of Court Administration Phone: (800) 268-7869 Email: [email protected] Web: …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… and other balances that could be invested longer term in investments allowable by law. Accelerate Collection and … other entities. Develop procedures for making deposits in a timely manner to ensure funds are protected and earning … these payments can be approved by the governing board in time to avoid late payment charges. Consider using online …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districtsMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… reduce Medicaid costs and improve the delivery of health care services. As part of this initiative, in January 2012, … services from the mainstream Medicaid managed care benefit package and transferring these services to the … for corrective action. During our audit period, the provider billed Medicaid $169,893 for tolls. We also …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andRoscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… $1.1 million since 2014-15, by keeping certain special education classes in-house and sharing officials with other districts. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureMount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… for the period of January 1, 2012 through July 29, 2013. Background The Mount Vernon Industrial Development …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalCounty of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… had a 2010 population of 62,259. The County is governed by an elected 14-member Board of Representatives. It uses … Identify all moneys in trust and agency accounts by performing periodic reconciliations of assets to known …
https://www.osc.ny.gov/local-government/audits/county/2014/06/13/county-otsego-accountability-over-trust-and-agency-funds-2014m-041Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… that the County could have purchased the same medications on State bid and realized savings of more than $32,000 … costs. Consider hiring additional correction officers on a part-time basis to maintain an adequate pool of …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, financial condition and … 2017. Key Findings The Board has not adopted IT policies to sufficiently protect its IT assets and did not ensure the … fund balance policy; or developed policies and procedures to govern budgeting practices. Lacking established long-term …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137