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Sullivan County – Fiscal Stress (2013M-81)

… Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings … and they have developed reasonable budgetary estimates for most major revenues and expenditures, the County’s … financial condition has declined over the last few years. For the years between 2007 and 2011, the County has spent …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81

Contracts for Personal and Miscellaneous Services (Follow-Up)

… determined that the Port Authority of New York and New Jersey (Port Authority) generally did not have documentation … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …

https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-follow

City of Long Beach – Budget Review (B7-14-12)

… that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …

https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12

Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits

… adequate controls to prevent duplicate and excessive Medicaid payments to clinics and outpatient facilities … from December 1, 2008 through May 29, 2013. Background The Medicaid program reimburses outpatient services using the APG … surgery centers on September 1, 2009. Key Findings Medicaid made $32.1 million in actual and potential …

https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excess

City of Poughkeepsie – Budget Review (B6-17-1)

… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … million on December 31, 2015. This occurred because the City experienced three operating deficits during the period …

https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1

The Ex-spouse’s Payments – Divorce and Your Benefits

… If NYSLRS receives all required documents before the member’s retirement, payments to the ex-spouse will begin as of the member’s retirement date, …

https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-payments

Shelter Island Union Free School District –Financial Condition (2014M-132)

… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In …

https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132

Assessment and Collection of Selected Penalties

… Compensation Board (WCB) is properly billing, collecting and promptly depositing, in appropriate accounts, selected … has been submitted. WCB staff review the notification, and if it is determined that payment should have been made by … penalties, including referral to the Attorney General and State Insurance Department. Adjust accounts receivable …

https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penalties

Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)

… to which they are entitled. The Department’s software does not produce accurate accounts receivable aging reports, …

https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations

Real Estate Portfolio

… Niagara Frontier Transportation Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or … public authority to maintain adequate inventory controls for its property and report annually on all property held. It …

https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolio

Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)

… tenants and subsidies from HUD. Key Findings The Board does not audit claims and has not designated a claims auditor …

https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporations

Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)

… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects and to … Board was effectively administering the Development Fund for the period January 1, 2014 through March 31, 2015. … by a special act of the New York State Legislature in 1979 for the benefit of the City of Syracuse and its residents. …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-and

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

… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate …

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

Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)

… would not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board …

https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316

State Agencies Bulletin No. 1799.1

… no longer being taken for employees due to new minimum wage rates affecting the general deduction rules for … for the week exceeds 30 times the federal minimum hourly wage in effect. Disposable earnings are calculated on the single minimum wage rate set by the New York State Commissioner of Labor. …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-state

State Agencies Bulletin No. 1799

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1799-update-general-deduction-rules-writs-garnishments-and-new-york-state

Town of Laurens – Budgeting Practices (2013M-204)

… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … June 1, 2010, to October 31, 2011. Background The Village of Scotia is located in the Town of Glenville in Schenectady … Village of Scotia Internal Controls Over Selected Financial …

https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148