Search
Town of Berkshire – Board Oversight (2023M-122)
… report – pdf] Audit Objectives Determine whether Town of Berkshire (Town) officials ensured non-payroll … Determine whether Town of Berkshire Town officials ensured nonpayroll disbursements …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122DiNapoli Releases Economic Snapshot of Long Island Highlighting Growth and Challenges
… Many of Long Island’s 2.8 million residents enjoy a high quality of life, marked by low unemployment, low crime rates, strong public schools … Many of Long Islands 28 million residents enjoy a high quality of life marked by low unemployment low crime rates strong public schools and …
https://www.osc.ny.gov/press/releases/2019/05/dinapoli-releases-economic-snapshot-long-island-highlighting-growth-and-challengesNew York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members
… Objective To determine whether UnitedHealthcare Insurance Company of New York paid claims for Empire Plan members who were not eligible. The audit … 31, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesTown of Sheridan – Disbursements (2023M-101)
… report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements … or for Town purposes. The Town Board’s (Board’s) lack of oversight resulted in the following errors and exceptions occurring without detection: Of the 755 claims totaling $1.2 million reviewed, 225 …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Village of Richmondville – Disbursements (2012M-178)
… made to the Clerk-Treasurer without Board approval and all employees had the wrong amounts withheld for health … that someone outside of the payroll process verifies that all employees are paid at documented Board-approved pay rates … the Clerk-Treasurer and her two Deputies cannot perform all functions within the financial software for non-payroll …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Village of Sloan – Clerk-Treasurer (2024M-109)
… whether the Village of Sloan (Village) Clerk-Treasurer recorded and reported financial transactions accurately and … Key Findings Although the Clerk-Treasurer generally recorded financial transactions accurately, transactions were not always recorded in a timely manner. The Clerk-Treasurer also did not …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Administration of the Contract With the Center for Urban Community Services
… contract (#113 225 01) with the Center for Urban Community Services (CUCS) for the period July 1, 2010 through July 15, … with not-for-profit providers for a range of health and social services, including supportive housing. Supportive housing is designed to help individuals …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesLiberty Central School District – Information Technology (2022M-73)
Determine whether the Liberty Central School District(District) Board of Education (Board) and District officials adequately safeguarded computerized data from unauthorized use, access and loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/liberty-central-school-district-2022-73.pdfOpinion 88-19
… as a creature and instrumentality of the State, has no standing to maintain an action or proceeding against the … or one of its agencies. Accordingly, the town may not have standing to maintain any action or proceeding which is … no opinion as to whether the town would possess adequate standing to maintain the action described in your inquiry. …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Brentwood Union Free School District – Information Technology (2023M-83)
The purpose of this audit is to determine whether the Brentwood Union Free School District Board of Education and officials ensured computerized data was safeguarded by monitoring network user accounts, providing network users with IT security awareness training and IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/brentwood-union-free-school-district-2023-83.pdfVillage of New Hempstead - Clerk-Treasurer's Duties (2018M-202)
… the services of a Certified Public Accountant (CPA) to perform duties that the Clerk-Treasurer was required to perform by New York State Village Law (Village Law) and … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2019/01/18/village-new-hempstead-clerk-treasurers-duties-2018m-202County of Ulster – Property Tax Exemptions (2016M-333)
County of Ulster Property Tax Exemptions 2016M333
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Putnam County – Probation Department Collection of Revenue (2014M-5)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s revenue collection …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/putnam-county-probation-department-collection-revenue-2014m-5Village of Sharon Springs – Water Accountability (2014M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s water operations for … 1, 2012 through March 10, 2014. Background The Village of Sharon Springs is located in Schoharie County and has a … Village of Sharon Springs Water Accountability 2014M148 …
https://www.osc.ny.gov/local-government/audits/village/2014/09/26/village-sharon-springs-water-accountability-2014m-148Town of Guilford - Justice Court Accountability (2018M-248)
… to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: … to rectify the $370 shortage. Town officials agreed with our recommendations and indicated they planned to take …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Village of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing … June 1, 2015 through June 30, 2016. Background The Village of Fort Johnson is located in the Town of Amsterdam in … Village of Fort Johnson Claims Processing 2016M324 …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Key Findings The City Council and officials did not have adequate financial information for the effective … of operations and, as a result, the City lost its credit rating. The City Comptroller failed to file the … information. Ensure that the AUD is filed timely and any other mandatory financial reporting is completed within …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Webster Central School District - Financial Condition (2018M-109)
Webster Central School District - Financial Condition (2018M-109)
https://www.osc.ny.gov/files/local-government/audits/pdf/webster.pdf