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Village of Whitney Point – Cash Disbursements (2013M-69)
… 2013. Background The Village of Whitney Point is located in the Town of Triangle in Broome County and has 964 residents. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Village of Monticello – Records and Reports (2020M-104)
… - pdf ] Audit Objective Determine whether the Village of Monticello (Village) Treasurer (Treasurer) maintained … bank accounts in a timely manner. About $5 million of real property tax revenue was not posted to the accounting … Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual Update …
https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104Town of Marcy – Justice Court Operations (2020M-166)
… efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the Court was using the most … the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Town of Red Hook - Financial Condition (2018M-171)
… increased from $292,780 to $917,351, or 213 percent. In June 2018, the Board adopted a fund balance policy that … balance and using the excess funds as a financing source in a manner that benefits taxpayers. Revise the fund balance …
https://www.osc.ny.gov/local-government/audits/town/2018/11/02/town-red-hook-financial-condition-2018m-171Town of Warsaw – Tax Collection Remittance (P1-24-22)
… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted … million to the County Treasurer in April 2024, instead of paying three separate required payments totaling … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Town of Greene – Justice Court Operations (2021M-95)
… However: The Justices did not deposit all collections in a timely manner. The Justices did not perform monthly … and Justice Martin was unaware that the cash balance in her account exceeded known liabilities by $5,869 as of … cash balances. Annually audit the Court’s records in a sufficiently detailed and properly documented manner. …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/10/town-greene-justice-court-operations-2021m-95Town of Centerville – Town Clerk/Tax Collector (2021M-75)
… Clerk fees on 21 of 29 daily collections totaling $438 (64 percent). Deposit all tax collections within 24 hours as …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-centerville-town-clerktax-collector-2021m-75Town of Watertown Fire District – Procurement (2022M-155)
… at the best price and that purchases are being made in the most prudent and economical manner in the best interest of taxpayers. District officials did …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/town-watertown-fire-district-procurement-2022m-155Town of Smyrna – Claims Audit Process (2022M-161)
… not always properly audit claims prior to approving them for payment. We reviewed 173 claims totaling $338,876 and … to authorize the payment in advance of the audit of claims for utility services. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village of Elmira Heights – Claims Auditing (2024M-44)
… (Board) properly audited claims. Key Findings Although New York State Village Law Section 5-524 requires, with limited …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Angelica – Justice Court Operations (2018M-11)
… collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner for the period January 1, 2016 through October 31, 2017. Background The Town of Angelica is located in Allegany County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Objective To determine the extent of implementation of the three … the Program Mechanical ventilation is the use of a device to inflate and deflate a patient’s lungs. Mechanical … To follow up on the actions taken by officials of the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followExcessive Premium Payments for Dual-Eligible Recipients Enrolled in Mainstream Managed Care and Health and Recovery Plans (Follow-Up)
… included in our initial audit report, Excessive Premium Payments for Dual-Eligible Recipients Enrolled in … effective April 1, 2021. IB-Dual pays lower MMC and HARP premium rates for Medicaid recipients in MMC or HARP who … included in our initial audit report Excessive Premium Payments for DualEligible Recipients Enrolled in …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/excessive-premium-payments-dual-eligible-recipients-enrolled-mainstream-managed-care-andOversight of the Title Insurance Industry
… Objective To determine if the Department of Financial Services (DFS) … against future claims for any unknown defects in the title to the property at the time of sale. The cost of title … noted by DFS officials in a January 2018 written statement to the Assembly Standing Committee on Insurance. For 2016, …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryCity of Binghamton – City Operations (2015M-280)
… by a seven-member Common Council. The 2015 general fund budget totaled approximately $64.7 million. Key Findings Since at least 1999, the City issued debt to finance the purchase of items that are normally purchased … the respective expenditures per capita were $51.36. Health insurance costs increased by approximately $1 million, or …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Chautauqua – Fiscal Stress (2013M-220)
… 16, 2013. Background The Town of Chautauqua is located in Chautauqua County and serves about 4,460 residents. The … tax by $154,157 and the rental of real property by $77,580 in the three most recent fiscal years (2010-2012). Because of … the general town-wide fund experienced operating deficits in the 2010, 2011, and 2012 fiscal years. Consequently, the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Town of Wayne – Justice Court (2013M-52)
… the financial activity of the Justice for the period January 1, 2010, to August 31, 2012. Background The Town of … within 72 hours from the date of receipt, excluding Sundays and holidays. Submit accurate monthly reports to the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Town of Shelby – Financial Management (2012M-206)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal … Periodically review the work of the bookkeeper to ensure that financial activity is accounted for completely … prepares a monthly accountability analysis of Court assets to liabilities. Contact the Justice Court Fund for guidance …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Town of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 … Town of Minetto Financial Condition 2013M284 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Allegany – Vehicle Fuel (2012M-308)
… fuel as required by GML and the Village’s procurement policy. Had the Village used State contract vendors, it could … purchases using fuel credit cards without receipts to document these transactions or identify the purchaser. … perpetual inventory records are maintained for fuel that track and record the amount of fuel purchased, dispensed and …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308