Search
Kings Park Central School District - Procurement of Professional Services (2020M-22)
… Determine whether the Board and District officials adhered to the law and District policy when procuring professional services. Key Finding … services. Consider updating the procurement policy to establish a reasonable interval for how frequently … Determine whether the Board and District officials adhered to the law and District policy when procuring professional …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… Service Commission (PSC) is falling short in monitoring Charter Communications Inc. and other utilities across New … (D-Dutchess/Columbia) urged the Comptroller to look at Charter and growing problems with its service. The audit … Jan. 1, 2015 to July 10, 2019, by four utility companies: Charter, Altice USA, FairPoint Communications Inc. and …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
Determine if District officials accurately allocated personnel costs between District and State grant activities
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… her bank account or identify errors such as duplicate tax payments received from taxpayers. Report or remit fees in a …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… prior to over-expending budget lines. While the credit card policy includes documentation requirements and … oversight controls. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… of Chatham’s former clerk-treasurer, has pleaded guilty to attempted official misconduct for unlawfully waiving her … expense. “Ms. Henry took advantage of her public position to have the taxpayers fully fund her insurance costs,” said … Those who abuse the system will be caught and brought to justice. I thank District Attorney Paul Czajka and the New …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… a take-home vehicle, except for the CEO, maintained mileage logs and reimbursed the Corporation for personal use … policy. The internal auditor estimated the CEO’s personal mileage and found the CEO owed the Corporation $3,484 for the … take-home vehicles complete and file accurate weekly mileage logs as required. Ensure all employees assigned a …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… premium payments on behalf of recipients enrolled in the Medicare buy-in program. The audit covered Medicaid payments for individuals enrolled in the Medicare buy-in program for the period from January 1, … premium payments on behalf of recipients enrolled in the Medicare buyin program …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTown of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with … Medicaid recipients are enrolled in both Medicaid and Medicare. Medicare is the primary payer for medical services provided … be achieved by modifying the reimbursement methodology for Medicare Part C costsharing claims in accordance with federal …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that … the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 2013 through May 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… of the three recommendations included in our initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … reporting, and energy efficiency projects. Our initial report, covering the period April 1, 2014 to May 13, 2019, …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is governed by … Key Findings The Town maintains two above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank … of fuel shed keys. Also, because the distributed keys can be duplicated, there is no assurance that an inventory …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
The purpose of our audit was to review the Towns internal controls over selected financial operations for the period January 1 2013 through October 31 2014
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial management and fuel … Key Recommendations Adopt a policy and develop procedures to ensure that the amount of unexpended surplus funds is … Review bid documents and State and county contracts to ensure that vehicle fuel is procured in the most …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… funds to dangerously low levels, leaving the Town with an insufficient financial cushion for unforeseen events … operating funds and adopt structurally balanced budgets with less dependence on using fund balance to finance …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An … The Town Comptroller does not record reserve activity in the financial system, instead she accounts for certain reserves separately and in some cases does not maintain any record of the reserves. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… fund town- outside-the-village’s was 106 percent, the highway fund town-wide’s was 63 percent, and the highway fund town-outside-the village’s was 85 percent of 2013 appropriations. Internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … Attorney is a shareholder. The Town Attorney may have a prohibited interest in the contact between the Town and his … any contract in which a Town officer or employee has a prohibited interest. Maintain perpetual inventory records …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129