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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… accurate computerized accounting records and reports. Balance sheet amounts did not agree with general ledger amounts and the balance sheet included unsubstantiated liability accounts. For example, the balance sheet account and general ledger accounts for the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Town of Sullivan – Internal Controls Over Selected Financial Operations (2013M-267)
… Purpose of Audit The purpose of our audit was to evaluate the selected Town financial … January 1, 2011 to December 31, 2012. Background The Town of Sullivan is located in Madison County and has a population … Town of Sullivan Internal Controls Over Selected Financial …
https://www.osc.ny.gov/local-government/audits/town/2013/12/27/town-sullivan-internal-controls-over-selected-financial-operations-2013m-267Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… services. The Centers for Medicare & Medicaid Services (CMS) allows state Medicaid programs several options for … those amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan … by CMS and enacted as New York State Social Services Law § 367-a, effective July 1, 2016. The number of Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… properly for the period January 1, 2011, through July 31, 2012. Background The Town of Long Lake is located in Hamilton … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… system and some users unnecessarily had administrative rights. The Village Clerk/Treasurer has administrative rights to the Village’s financial software. Therefore, she has the ability to add users, modify access rights and data files, and correct errors. Although audit …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… the period July 1, 2006, to April 22, 2013. Background The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science Charter School is governed by a … Buffalo Academy of Science Charter School School Building …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… approximately 7,700 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … an accurate computerized bail list or perform monthly bank reconciliations and accountabilities. As a result, there … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… 18, 2013. Background The Town of Hanover is located in Chautauqua County and has a population of approximately … received and did not indicate the form of payment received in the water and sewer records. The Clerk did not disburse … Clerk fees, real property taxes and other moneys received in a timely manner. Key Recommendations Ensure that any …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… which is composed of five members, is the legislative body responsible for the general management and control of …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20DiNapoli: New York Ranks Last in Balance of Payments With Washington
… New York leads the nation in what it pays to the federal government compared to what it gets back from Washington, according to a report … New York leads the nation in what it pays to the federal government compared to what it gets back from …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonTown of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… controls over selected financial operations for the period January 1, 2012 through November 30, 2013. Background The … controls over selected financial operations for the period January 1 2012 through November 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… initial audit report, Compliance With Executive Order 88: Energy Efficiency of State Buildings ( 2018-S-62 ). About the … of BuildSmart NY – the State’s program for pursuing energy efficiency in certain New York State government … advancing economic growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
The purpose of our audit was to review the establishment and use of the Towns reserve funds and to examine internal controls over the Towns Justice Courts fi
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330Improper Payments Related to the Center of Excellence for Cancer Program
… appropriate. Implement the Civil Service directive so that only United processes claims related to the Cancer Program. …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… and benefit payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity records, accrual lists, time …
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)
… Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine … Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer … charges totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247