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Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)

… the Board nor the Administrative Board reviews monthly bank statements or require the Treasurer to perform bank reconciliations. The Treasurer’s report is usually … for properly, and require the Treasurer to perform monthly bank reconciliations for all accounts and provide them, along …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial

Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)

… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws, and is governed by a seven-member Board of Directors (Board). The Department has approximately 45 …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-over

County of Rockland – Budget Review (B6-15-21)

… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year … are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …

https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21

Bilinguals Inc. – Compliance With the Reimbursable Cost Manual

… Pursuant to the State Education Law, SED establishes reimbursement rates for special education providers based on … adjust Bilinguals' CFRs, and revise Bilinguals' tuition reimbursement rates, as appropriate. Work with Bilinguals …

https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manual

Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)

… Background The Rensselaer City School District is located in the City of Rensselaer in Rensselaer County. The District is governed by the Board … District’s extra-classroom activity fund recorded $72,645 in receipts and $70,470 disbursements. Key Findings The Board …

https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroom

City of Ogdensburg – Budget Review (B3-16-20)

… the significant revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City …

https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20

Contracts for Personal and Miscellaneous Services (Follow-Up)

… of implementation of the four recommendations included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2008-S-158 ). … required to maintain documentation supporting the basis for this determination, and we found such documentation was …

https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-follow

Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)

… counties effectively monitored service provider agreements for the period January 1 through December 31, 2013. … Department of Social Services (Department) is responsible for providing temporary help to eligible individuals and … (Managers) must ensure that all services are provided in accordance with service provider agreements and that …

https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1

XV.4 Overview – XV. End of Year

… Dates for all voucher types, including for Single Payment Refund vouchers and vouchers charging Federal funds, must be …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overview

Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)

… July 31, 2012. Background The Town of Deerfield is located in Oneida County and has a population of 4,273 residents. An … accumulated excessive amounts of unexpended surplus funds in the general fund and the water and sewer districts that … the level of unexpended surplus funds to be maintained in its operating funds. Develop a formal plan to reduce the …

https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253

Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)

… Background The Village of Village of the Branch is located in the Town of Smithtown, Suffolk County, and has a … and an elected Mayor. The Village’s operating expenditures for the fiscal years ended May 31, 2011 and May 31, 2012 … individual have entered into a contract, which provides for an annual fee for basic services of $8,000 plus 50 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43

Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)

… from recreational activities and information technology for the period June 1, 2011, to May 31, 2012. Background The … and four Trustees. The Village’s general fund expenditures for the 2010-11 fiscal year were approximately $34.1 million and for the 2011-12 fiscal year were approximately $38.1 million. …

https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-information

Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)

… and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. … general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year totaled approximately $15.5 … treatment processes and costs. The Town bills the Village for its share of all wastewater processing costs. Retirees …

https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73

Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)

… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … of 221 days past the due date for the fiscal years ending in 2008 through 2011. The Board has not implemented …

https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1

City of North Tonawanda – Financial Operations (2012M-203)

… at Canal Fest and a variety of raffles, bingo, and other games of chance. We identified fire company fundraisers that …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

College of Optometry – Selected Employee Travel Expenses

… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expenses

Elmont Public Library – Board Oversight and Professional Services (2014M-060)

… adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. … Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau County, and is governed by … elected by the Elmont Union Free School District voters. For the 2012-13 fiscal year, the Library’s budgeted …

https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060

Medicaid Program – Improper Medicaid Payments for Terminated Drugs

… 30, 2019. About the Program The State’s Medicaid program is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for Medicare …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugs

Compliance With Executive Order 95 (Open Data)

… EO 95. The audit covered the period between March 11, 2013 and September 9, 2020. About the Program State government … on subjects such as health, business, public safety, parks and recreation, labor, and transportation. EO 95, issued March 11, 2013, established …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-data

Town of Ellicott – Justice Court (2015M-111)

… not adequately reconcile pending-ticket reports from the New York State Department of Motor Vehicles with current Court … that bank reconciliations and accountability analyses are prepared and verified on a monthly basis and investigate …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/11/13/town-ellicott-justice-court-2015m-111