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Town of Pamelia – Financial Management (2015M-276)
… purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2014 through March 31, … purpose of our audit was to evaluate the Towns financial management for the period January 1 2014 through March 31 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/01/15/town-pamelia-financial-management-2015m-276East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The Department’s expenses for 2013 totaled $115,144. Key Findings The Council does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialPerry Central School District – Financial Management (2017M-118)
… balance exceeds the statutory limit. The reserve fund plan does not include any specifics regarding the use of the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/perry-central-school-district-financial-management-2017m-118Town of Marbletown – Financial and Capital Planning (2017M-234)
… 26, 2017. Background The Town of Marbletown is located in Ulster County and has a population of approximately 5,600. … adopted an adequate fund balance policy, which resulted in the Town accumulating excessive fund balance in the general fund. Key Recommendations Develop multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-marbletown-financial-and-capital-planning-2017m-234Town of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information Technology (IT) controls for the period January … June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145More About This Retirement Plan – Police and Fire Plan
… and Fire Retirement System members. (There is no Tier 4 in the Police and Fire Retiremenet System.) These benefits … 8, 2010 are covered under Article 14. The information in this publication does not apply to you. Throughout this … of New York, administers this plan. Our main office is in Albany, New York. This publication is a general summary of …
https://www.osc.ny.gov/retirement/publications/1512/more-about-retirement-planSackets Harbor Central School District – Financial Condition (2016M-89)
… 4 percent legal limit during the same period. The District does not have a multiyear financial plan or a formal capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if … 31, 2014. Background The Village of Nissequogue is located in the Town of Smithtown, Suffolk County, and has a … (IT) administrator who is independent of the Village’s financial recordkeeping. The Board has not adopted written …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Eastchester Union Free School District – Financial Management (2016M-59)
… The Eastchester Union Free School District is located in the Town of Eastchester, Westchester County. The District, … Ensure that all estimated appropriations and revenues are in the budget. Consider using budgeted appropriations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/eastchester-union-free-school-district-financial-management-2016m-59Ogdensburg City School District – Payroll (2016M-250)
… The purpose of our audit was to evaluate the District's payroll procedures for the period July 1, 2014 through March … nine-member Board of Education. The District’s budgeted payroll appropriations for the 2015-16 fiscal year were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/ogdensburg-city-school-district-payroll-2016m-250Canaseraga Central School District – Cafeteria Cash Receipts (2014M-57)
… 2014. Background The Canaseraga Central School District is located in the Towns of Almond, Birdsall, Burns and Grove … Steuben County. It enrolls approximately 235 students and is governed by a five-member elected Board of Education. The … to verify the amount collected and deposited each day is accurate. … Canaseraga Central School District Cafeteria …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/canaseraga-central-school-district-cafeteria-cash-receipts-2014m-57XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… GASB Statements and Interpretations are the main sources for GAAP guidance. GASB Statements and Interpretations are … Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee on Accounting Procedure. Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesTown of Stephentown – Records and Reports (2012M-209)
… 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Perform complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209Town of Dayton – Financial Condition (2013M-90)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2008, to December 31, 2012. Background The Town of Dayton is … adopt reasonable budgets or take appropriate action to maintain financial stability. As a result, the highway …
https://www.osc.ny.gov/local-government/audits/town/2013/08/14/town-dayton-financial-condition-2013m-90Town of Sidney – Supervisor’s Disbursements (2015M-214)
… those disbursements approved by the Board are made. The payroll vendor electronically affixes the Supervisor’s signature to the payroll checks without the Supervisor’s approval of payroll. The Board did not perform annual audits of the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Worth – Financial Operations (2014M-323)
… Purpose of Audit The purpose of our audit was to review the Town’s … January 1, 2013 through May 31, 2014. Background The Town of Worth is located in Jefferson County and had a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… Purpose of Audit The purpose of our audit was to review the claims audit process and to determine if there were any conflicts of interest for the period January 1, 2013 through June 30, …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Medicaid Program – Maximizing Drug Rebates for Health and Recovery Plans
… appropriate steps to collect all available drug rebates for Health and Recovery Plans. The audit covered the period … program began requesting rebates from drug manufacturers. On a quarterly basis, the Department of Health (Department) … mental illness and/or substance use disorders. Beginning on October 1, 2015, adult Medicaid recipients with …
https://www.osc.ny.gov/state-agencies/audits/2018/06/22/medicaid-program-maximizing-drug-rebates-health-and-recovery-plansThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange … December 31, 2013. In addition, we expanded our audit work to review certain costs that Arc Orange reported on its CFR …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … and abuse. The audit covers the period June 14, 2009 to March 31, 2011. Background New York State's agencies spend …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses-0