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County of Otsego – Accountability Over Trust and Agency Funds (2014M-041)
… The County of Otsego is located in central New York State and had a 2010 population of 62,259. The County is …
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)
… Purpose of Audit The purpose of our audit was to evaluate the efficiency of the County's jail operations … part-time staff, more than $87,000 in overtime costs could have been avoided. Additionally, we identified instances … employees to receive over $56,000 in overtime pay without pre-approval and proper supporting documentation. …
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)
… the Board continued to adopt budgets that were not based on sound and realistic estimates. The Board adopted a … for reserves. These plans should be monitored and updated on an ongoing basis. Adopt budgets with realistic estimates …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)
… billings. Ensure the continued eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased … College officials agreed with our recommendations and indicated they have initiated corrective action. … Ulster County Community College Retiree Health Insurance and Payroll 2018M123 …
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)
… Objective Determine if: The Village seeks competition for professional service providers and for purchases that are below the bidding threshold. The Board … Key Findings Village officials did not seek competition for nine of 10 professional service providers paid $733,497. …
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)
… unrestricted fund balance has exceeded the statutory limit in two of the four years examined and three reserves were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… one-time expenditures, funding needed reserves or reducing property taxes. Adopt reasonable budget estimates for …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefitsCost-Saving Ideas: A Guide to Justice Court Consolidation in Villages and Towns
… Town and village courts play a vital role in the New York State Unified Court System, as … surcharges and civil fees. The financing of justice courts is a local responsibility and maintaining a court may pose … of all justice court matters arising in the village. What needs to happen The village board must abolish the …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-guide-justice-court-consolidation-villages-and-townsMount Vernon City School District – Purchasing and Claims Auditing (2017M-198)
… authorization. Key Recommendations Provide guidance on soliciting competition for goods and services, including …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017mGranville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash disbursements were for appropriate Company purposes … through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… City is governed by a City Charter, general laws of the State of New York, and local laws and ordinances. The City … professional services. The City awarded contracts to four out of seven professional service providers without evidence …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… whether District officials implemented cost-effective and equitable measures to control expenditures and share services. Key Finding District officials … by keeping certain special education classes in-house and sharing officials with other districts. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureDiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion
… been developed, and millions more are in the pipeline. In recent years, job growth has met the increase in office … Market , or go to: http://osc.state.ny.us/osdc/rpt10-2017.pdf … The number of office workers in New York City reached a …
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)
… and supportive educational environment. We reviewed all of the 173 reported Uniform Violent and Disruptive Incident …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environmentMedicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… the Medicaid Redesign Team to reduce Medicaid costs and improve the delivery of health care services. As part of … from the mainstream Medicaid managed care benefit package and transferring these services to the Medicaid … private transportation managers to manage such services and evaluate requests for prior authorization of …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… some corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOrleans County Soil and Water Conservation District - Claims Audit (2018M-105)
… approximately $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, thorough and deliberate review. Such a review should ensure that every …
https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105DiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… five counties monitored the eligibility of jail inmates for welfare payments, and by a combination of potential fraud … insurance programs are supposed to provide a safety net for society’s poor and unemployed to help them make ends … determines applicant eligibility, and is responsible for monitoring their continuing eligibility. The DSS …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsRevenue Enhancement Ideas: Cash Management for Local Governments and School Districts
… a bank for the collection of receipts, such as property taxes, so that payments can be made directly to your local … transfer (EFT) with the bank to receive payments from the State and certain other entities. Develop procedures for … must be deposited and invested in accordance with New York State statutes. A number of federal laws also pertain to the …
https://www.osc.ny.gov/local-government/publications/revenue-enhancement-ideas-cash-management-local-governments-and-school-districts