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Town of Corning – Procurement (2020M-93)
… of Corning (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the … seeking competition. Although the Board was required to document its rationale for awarding the contract to a …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and … electric, gas, water, sewer and telephone services. 10 In addition, the governing board may generally establish … request in the same manner as other claims. 9 County Law section 369(5), Education Law sections 1724(3) and …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s … is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately … and annually once licensed, schools are required to submit various financial documentation, which the Bureau …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsTown of Berne – Procurement (2014M-147)
… the policies annually. Tested purchases were made in compliance with the procurement policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Selected Aspects of Subway Station Safety
… station inspections within three days before and after our site visits. Once identified, defects were not always …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyAssessment and Collection of Selected Penalties
… is properly billing, collecting and promptly depositing, in appropriate accounts, selected legislatively mandated penalties. Background The Workers' Compensation Law allows health care providers, which have provided … to pay or notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOverpayments of Certain Medicare Crossover Claims
… period December 3, 2009 through March 31, 2012. Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available to people 65 or more years-old, as well as people under 65 with … to self-report accurate information to eMedNY regarding how much Medicare paid and how much Medicaid owed; this often …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsClaims on Behalf of Another Person
… Expect from Us for timeframes on the review process and payment. Resources Forms and Publications Glossary …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-behalf-another-personNotice of Assessment on State Lands
… statutory language with operational procedures relating to assessments on state lands. Memo Bill Text Status … … statutory language with operational procedures relating to assessments on state lands …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsCity of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for the period … for unused vacation time without adequate leave records to support the payroll calculations. The City’s payroll …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Administration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's … ended June 30, 2013. Background The mission of ACS is to protect and promote the safety and well-being of New York …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsTown of Byron – Procurement (2024M-11)
… Findings The Town Board (Board) and Town officials did not always comply with GML Section 103 and the Town’s … procurement policy. Had Town officials complied, they may have saved money by using a State fuel contract and may have … for proposals (RFPs) or another competitive process to procure services from seven professional service providers …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Airmont – Claims Auditing (2024M-1)
… Airmont (Village) Board of Trustees (Board) audited claims to ensure they were appropriate, accurate and supported. Key … Findings The Board did not audit claims before payment to ensure that claims were for appropriate Village purposes, … overpayments, and claims with insufficient documentation to ensure they were appropriate. One member of the Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Village of Horseheads – Collections (2023M-169)
… did not properly record or deposit all collections in a timely manner. Officials did not reconcile departmental … was conducted in 2018. The Comptroller’s Office commenced a separate investigation into the possible misappropriation … generally agreed with our findings and indicated they have initiated, or plan to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Throop – Procurement (2022M-173)
… bidding requirements. Procure professional services in a competitive manner. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Unadilla – Procurement (2022M-182)
… of Unadilla (Village) officials used a competitive process to procure goods and services. Key Findings Village … was not sought for: Any of the five purchases subject to competitive bidding requirements during the audit period … and professional services only after soliciting some form of competition and periodically seek competition for …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182City of Salamanca - Collections (2023M-131)
… totaling approximately $50,000 did not have the correct form of payment (cash or check) listed in the collection …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lincoln - Disbursements (2022M-198)
… Claims totaling $109,158 were improperly paid prior to Board audit, and claims totaling $533,518 were improperly … The former bookkeepers did not maintain time records to support the hours for which they were paid and one … with legal counsel about the unsupported claim payments to the former Supervisor and the additional payroll payment …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Franklin – Financial Condition (2018M-8)
… Purpose of Audit The purpose of our audit was to determine whether the Town Board effectively monitored the … (TOV) Highway fund balance decreased by 59 percent to $87,500, or 13 percent of expenditures. The Town … timely AUD each year, file it with OSC and provide a copy to the Clerk and Board members. The Board should annually …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8Oversight of Child Protective Services (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective … by New York Social Services Law, is available 24 hours a day, 7 days a week, 365 days a year and received approximately 313,000 calls in 2023. If a call is received and OCFS staff determine there …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-follow