Search
Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… It is important for the claims audit function to be viewed as more than just a claim-by-claim review and to … Increases in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… controls over water rents in the Napanoch Water District for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Metered water revenue for the Town’s Napanoch Water District, which provides water … service to approximately 448 customers, totaled $201,621 for 2015. Key Findings Because Town officials were uncertain …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Quality of Internal Control Certification
… Certification to the Division of Budget (DOB) by April 30, 2012. Background In 1987, the Legislature passed the New York … internal controls over their operations. DOB requires the head of each covered State agency and public authority to … undertaken during the previous year. On April 16, 2012, the Division submitted its annual Internal Control …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/quality-internal-control-certificationProcurement and Contracting Practices (Follow-Up)
… entities. ITS also sets statewide technology policy for all State government agencies, assists agencies with large technology procurements and monitors all large technology expenditures in the State, seeking …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followOpinion 93-6
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … DISTRICTS -- Fire Protection Contracts (article 5-G of the General Municipal Law does not provide authority for) … village may enter into an agreement pursuant to article 5G of the General Municipal Law under which the village would …
https://www.osc.ny.gov/legal-opinions/opinion-93-6Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Shore Union Free School District is located in the Town of Islip, Suffolk County. The District, which is governed by … Union Free School District Financial Condition and Audit of Claims 2015M57 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsOpinion 91-43
… us to reconcile two opinions of this Office, 34 Opns St Comp, 1978, p 6, and 1990 Opns St Comp, No. 90-21, p 50. You suggest that the two are … than the town clerk. We did not suggest in 34 Opns St Comp, 1978, p 6, supra , however, that the statutory duties … Concerning opinions 34 Opns St Comp 1978 p 6 and 1990 Opns St Comp No 9021 p 50 …
https://www.osc.ny.gov/legal-opinions/opinion-91-43City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
Determine whether City officials effectively managed the City’s cash collection function.
https://www.osc.ny.gov/files/local-government/audits/pdf/yonkers-2018-14.pdfTown of North Collins - Recreation Department Cash Receipts (2020M-68)
… after-school, soccer and summer recreation programs for free, without full Board consent. Sufficient program …
https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68Opinion 90-4
… John C. Bailey, Esq., Village Attorney Village of Orchard Park …
https://www.osc.ny.gov/legal-opinions/opinion-90-4Am I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… card company electronically debited the payments directly from the District’s bank account. The District does not have a written disaster recovery plan. The Treasurer has administrative rights in the … auditor to do so. Adopt a formal written disaster recovery plan. Assign the Treasurer only those user permissions that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andGovernment-Wide Financial Data – 2021 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataGovernment-Wide Financial Data – 2022 Financial Condition Report
Governmentwide financial statements provide a longterm view of finances
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… and internal controls over the cash receipt function from waste water, park and recreation, or building permit fees. Invoices …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… made in our initial audit report, Maximizing Drug Rebates for Health and Recovery Plans (Report … About the Program In 1990, Congress created the Medicaid Drug Rebate Program, which allows states to recover a portion of their Medicaid prescription drug costs by requesting rebates from drug manufacturers. The …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followMonitoring of Construction Management (Follow-Up)
… Objective To assess the extent of implementation of the four recommendations included in our initial audit … of Construction Management (Report 2020-S-42 ). About the Program Established in 1960, the Office of General … To assess the extent of implementation of the four recommendations …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/monitoring-construction-management-followGovernment-Wide Financial Data – 2023 Financial Condition Report
… Government-wide financial statements provide a long-term view of finances. They record revenues and expenses when the … see the Statistical Section of the Annual Comprehensive Financial Report (ACFR) (Net Position by Component, Changes … Governmentwide financial statements provide a longterm view of finances …
https://www.osc.ny.gov/reports/finance/2023-fcr/government-wide-financial-dataVillage of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… policy indicating when it is appropriate to provide meals and refreshments to officials and employees. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Capital Program Revenue and Expenses
… revenues for its capital program as stipulated by statute, and whether NYRA officials used these monies appropriately. … Board of Directors was put in place to oversee NYRA operations. For the period January 1, 2012 through June 30, … used material amounts of capital program funds for routine maintenance costs. Key Recommendations Develop long-term …
https://www.osc.ny.gov/state-agencies/audits/2015/10/14/capital-program-revenue-and-expenses