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Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Village 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-7Village 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-218Village 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 … to determine the causes of water loss and take steps to address the possible causes as they are identified. Develop …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. Background The Town of Coeymans is … The payroll clerk’s duties include making changes to salaries and wages but she is also capable of submitting …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
… of our audit was to review selected financial activities for the period January 1, 2011, through October 19, 2012. … had not defined the rate or percentage of health insurance premiums that retirees must pay for their continuing health insurance coverage, we were …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Regulation 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, … duly designated by the Comptroller shall preside. A party may represent himself or herself, or be represented by …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsTown of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … January 1, 2014 through May 18, 2015. Background The Town of Tuscarora is located in Steuben County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Village of Remsen – Clerk-Treasurer’s Records and Reports (2020M-119)
… (Village) Clerk-Treasurer maintained adequate records and reports to allow the Board of Trustees (Board) to properly … The Clerk-Treasurer did not maintain adequate records and reports to allow the Board to properly manage Village … four years (2015-16, 2016-17, 2017-18 and 2018-19). Fund transfers were not properly recorded. Inadequate financial …
https://www.osc.ny.gov/local-government/audits/village/2021/01/08/village-remsen-clerk-treasurers-records-and-reports-2020m-119Wyandanch 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. … School District voters. The Library’s expenditures for the fiscal year ended June 30, 2012 were $1.3 million. … with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followTown 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-116Medicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) … manner. The audit covered the period January 1, 2016 to December 31, 2019. About the Program The Department …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careTown of Oyster Bay - Financial Condition Management (2020M-74)
… condition. Three of the Town’s funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances equal to at least 45 percent of the next year’s … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Town of Palermo – Procurement and Fuel Inventory (2020M-100)
… Town of Palermo (Town) officials used competitive methods when procuring goods and services and properly accounted for … $101,121 was purchased without competition. Overpaid a vendor by almost $2,500. Invoices were not compared to … and approved it since 2002. The policy is outdated, does not provide adequate guidance or comply with New York …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-palermo-procurement-and-fuel-inventory-2020m-100Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… and procurement policies. The Board did not perform annual audits of the books and records of all Town officials and …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Examples from GASB Statement 34 - Statement of Cash Flows
… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsVillage of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … our comment on an issue raised in the Village's response letter. … Determine whether the Village Board effectively …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… allow for fiscal policy controls such as desk and field audits. Annually, providers are required to complete and … to the Guidelines, OMH may perform desk reviews and field audits, as needed, including reviewing costs reported on the … analyst. However, OMH generally does not perform detailed audits or field reviews of providers’ CFR information. OMH …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… audit was to review the Town’s tax relief rebate program for the period August 1, 2013 through June 3, 2014. … a tax relief rebate program in 2013 to provide property owners with a one-time property tax relief payment. Budgeted … and the application process. Review and approve all claims for payment to ensure that they are supported by …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189