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Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, 2015. Background The Town … accuracy of the Towns records and reports for the period January 1 2014 through April 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182City of Norwich - Emergency Medical Services Billing (2019M-112)
… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of Voorheesville - Water and Sewer Charges (2019M-118)
… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … and penalties. There were no recommendations as a result of this audit. Village officials agreed with our report. … … effectively managed the billing collection and enforcement of water and sewer charges …
https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Ancram - Financial and Capital Planning (2019M-135)
… adopt a comprehensive multiyear financial and capital plan for a five-year period. Develop a fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Town of Schroeppel - Financial Records and Reports (2019M-187)
… Board should annually audit the Comptroller’s records or have an independent public accountant do so. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Operational Training and Medical Assessments of Train Crews (Follow-Up)
… agencies, New York City Transit (Transit) operates bus and subway service within the City. Transit’s 27 subway lines are divided into two divisions: A Division (the … and TOs also includes “posting,” where the inductee works alongside a permanent employee to use the skills taught …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followOperational Training and Medical Assessments of Train Crews (Follow-Up)
… of implementation of the three recommendations included in our initial report, Operational Training and Medical … (Engineer) and a Conductor. Induction Training is required for all employees new to their positions and is conducted … Periodic medical assessments are required every two years for Engineers and every five years for Conductors. Revisits …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followImplementation of the Dignity for All Students Act (Follow-Up)
… free from discrimination, harassment, and bullying on school property, on school buses, and at school functions. DASA’s initial … the steps the Department had taken to ensure that school district policies and practices comply with DASA and that …
https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-followTown of Caton – Supervisor’s Records and Reports (2014M-359)
… approximately $1.5 million. Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not provide adequate oversight of the bookkeeper. The Supervisor did not provide the Board with sufficient interim financial …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Village of Westfield – Water and Sewer Operations (2014M-209)
… Purpose of Audit The purpose of our audit was to examine the operation of the water and sewer funds for the period June 1, 2012 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209City of Olean Housing Authority – Board Oversight (2016M-93)
… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93Medicaid Program – Cost of Pharmacy Services Under Managed Care
… care in an economical manner. The audit covered the period January 1, 2016 to December 31, 2019. About the Program The … of the lowest net cost drugs to the Medicaid program. As a result, for the period January 1, 2016 through December 31, …
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)
… 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-74Examples from GASB Statement 34 - Statement of Cash Flows
… Year Ended December 31, 2002 Business-Type Activities Enterprise Funds Governmental Activities Water and Sewer …
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 … controls, such as providing additional oversight of the Treasurer's work. Ensure billings comply with the …
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.
… Objective To determine whether the Office of Mental Health (OMH) ensures that the costs reported by … also contracts directly with providers. The expenditure of these funds is governed by the Aid to Localities Spending … costs reported on the CFR for compliance with appendices of the CFR Manual. ILI is a not-for-profit provider serving …
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)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Health and Safety of Children in Foster Care (Follow-Up)
… 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to … contact visits were not made or when the progress notes for such visits were not recorded timely. Key Finding We …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followExamples from GASB Statement 34 - Statement of Net Assets
… 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … NET ASSETS Invested in capital assets, net of related debt 103,711,386 73,088,574 176,799,960 15,906,392 … 19,228,627 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets