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Incorporated Village of Garden City – Check Signing (2021M-39)

… allowed her signature to be affixed to checks without her being present. Alternate signatories did not sign in the … their own signatures. Except for as specified in Appendix A, Village officials agreed with our recommendations. …

https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39

City of Cortland – Credit Accounts & Employee Reimbursements (2020M-141)

… whether City of Cortland (City) officials ensured claims for credit account purchases and employee reimbursements were properly supported and for appropriate purposes. Key Findings City officials did not … and employee reimbursements were properly supported and for appropriate purposes. No formal City-wide policies were …

https://www.osc.ny.gov/local-government/audits/city/2021/05/14/city-cortland-credit-accounts-employee-reimbursements-2020m-141

Town of Springfield – Accounting Records and Reports (2020M-175)

… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Village of Arcade – Internal Controls Over Purchasing (2013M-37)

… Purpose of Audit The purpose of our audit was to evaluate the internal controls over … 1, 2010, through January 14, 2013. Background The Village of Arcade is located in Wyoming County and has a population …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-arcade-internal-controls-over-purchasing-2013m-37

Village of Albion – Water and Sewer Rents (2013M-108)

… water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion is located … not properly segregate the duties of the water clerk. As a result, the water clerk billed, collected, recorded, …

https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108

City of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)

… valued at $110,500. Four NC employees were paid for 265 more hours of unused vacation leave than limits established for employees in the collective bargaining agreements, valued … to track their time worked or to submit leave requests for taking time off, and the Council did not approve all …

https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161

Town of Willing – Town Supervisor’s Financial Duties (2021M-68)

… required. Bank reconciliations were not always performed by the bookkeeper and were not reviewed by the Supervisor. Monthly financial reports were not always … AUDs as required. Complete and review bank reconciliations in a timely manner. Prepare and provide monthly financial …

https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68

Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over cash receipts for the period June 1, 2011, to August 31, 2012. Background The Village of Dannemora is … rents and property taxes. Village officials have attempted to mitigate the inherent internal control weaknesses of a …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7

Village of Bellerose – Procurement and Cash Receipts (2014M-218)

… the Village’s procurement and cash receipts practices for the period June 1, 2012 through December 31, 2013. … five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $1.5 … use of competitive methods, such as using a request for proposal process, when obtaining professional services. …

https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218

Village of Belmont – Water and Sewer Operations (2014M-101)

… Village of Belmont – Water and Sewer Operations (2014M-101) Purpose of Audit The purpose of our audit was to review the Village’s water and sewer operations for the period June …

https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Town of Callicoon – Cash Receipts and Disbursements (2013M-16)

… Purpose of Audit The purpose of our audit was to review selected financial activities for … 1, 2011, through October 19, 2012. Background The Town of Callicoon is located in Sullivan County. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16

Regulation for Scheduling, Adjourning and Conduct of Administrative Hearings

… hold a hearing to review and redetermine an application for retirement allowance or other benefit provided by the … any such hearing to establish a fair and adequate record for the proper disposition of the application; and Whereas, … has been a significant increase in the number of demands for such hearings, and as a result many hearings are held …

https://www.osc.ny.gov/retirement/members/regulation-for-hearings

Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)

… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period January 1, 2014 through May 18, 2015. … five-member Town Board. The Town’s budgeted appropriations for 2015 were $812,882. Key Findings The Supervisor signed …

https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122

Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)

Determine whether the Village of Remsen Village ClerkTreasurer maintained adequate records and reports to allow the Board of Trustees Board to properly manage Village finances

https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… internal controls over the management of Library resources for the period July 1, 2011 through September 30, 2012. … is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is governed by a five-member …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)

… Objective To determine the extent of implementation of the two … of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and …

https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-follow

Town of Duanesburg – Financial Records and Reports (2020M-116)

… cash balances were overstated by about $3 million as of December 31, 2019. Bank reconciliations were not …

https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116

Medicaid Program – Cost of Pharmacy Services Under Managed Care

… pharmacy providers directly for each drug dispensed to a Medicaid recipient. Under managed care, the Department … unnecessary costs to the Medicaid program. The Department does not require MCOs to use the most cost-effective drugs to … is steered toward drugs with the lowest net cost when medically appropriate. … To determine whether the …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-care

Town of Oyster Bay - Financial Condition Management (2020M-74)

… need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance … unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were …

https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74