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Accuracy of Medicaid Eligibility Determined by NY State of Health (Follow-Up)

… enroll in Medicaid. An individual’s Medicaid eligibility and enrollment information is transmitted from NYSOH to the Department’s Medicaid claims processing and payment system (eMedNY). The eMedNY system relies on accurate and timely information from NYSOH to update eligibility and …

https://www.osc.ny.gov/state-agencies/audits/2022/09/30/accuracy-medicaid-eligibility-determined-ny-state-health-follow

Town of White Creek – Board Oversight of Financial Activities (2013M-64)

… 1, 2011, to September 30, 2012. Background The Town of White Creek is located in Washington County and has a population of approximately 3,400. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64

Security and Effectiveness of Division of Criminal Justice Services’ Core Systems

… of Criminal Justice Services’ (Division) selected core systems are secure, operating effectively, and available to … the vast amount of personal data stored in the Division’s systems, maintain compliance with applicable standards, and … oversight process for user access management of Division systems and is not operating in compliance with State Cyber …

https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systems

Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)

… to ensure that all collections were accurately accounted for and to promptly identify discrepancies. The Justices also …

https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149

Village of Johnson City – Oversight of Justice Court Operations (2015M-29)

… 2014. Background The Village of Johnson City is located in the Town of Union, Broome County, and has a population of … During our audit period, the Court collected over $628,000 in receipts and disbursed over $641,000. Key Findings The … enforcement of unpaid parking tickets, including enrolling in DMV’s parking ticket scofflaw program. Perform monthly …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/05/village-johnson-city-oversight-justice-court-operations-2015m-29

Security and Effectiveness of the Department of Labor’s Unemployment Insurance System

… systems, maintaining compliance with applicable security standards, and ensuring continuity of effective and efficient …

https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-system

Village of Herrings – Financial Operations and Sale of Land (2013M-41)

… to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public interest …

https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41

Village of Montgomery – Board Oversight of the Treasurer’s Office (2021M-50)

… - pdf ] Audit Objective Determine whether the Village of Montgomery (Village) Board of Trustees (Board) provided adequate oversight of the Treasurer’s office financial operations. Key Findings The Board did not provide …

https://www.osc.ny.gov/local-government/audits/village/2021/07/23/village-montgomery-board-oversight-treasurers-office-2021m-50

Town 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 … Background The Town of Boonville is located in Oneida County, has a population of approximately 4,600 residents and …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373

Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)

… activity and to assess the Board’s oversight of the Center for the period of January 1, 2011, to March 31, 2013. Background The Town of Fishkill located in Dutchess County. The Town Board is the legislative body responsible for managing Town operations. The Recreation Department …

https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246

Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)

… the Program In 1972, a tragic school bus and freight train collision near Congers, New York, that involved bus driver negligence prompted …

https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-follow

Town of Philipstown - Board Oversight of Water Billing Operations (2019M-43)

… Provide oversight to ensure water billings are accurate and complete. Amend the Town code water penalty to comply … Town Law. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/town/2019/05/24/town-philipstown-board-oversight-water-billing-operations-2019m-43

Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)

… , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to determine if counties effectively … December 31, 2013. Background Each county Department of Social Services (Department) is responsible for providing …

https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1

Reimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)

… 2021-S-34 ). About the Program The Office of Temporary and Disability Assistance (OTDA) administers programs for the State’s low-income residents and provides support, supervision, and guidance to local departments of social services (Local …

https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-follow

IX.12.P Annual Schedule of Expenditures of Federal and Non-Cash Awards – IX. Federal Grants

… non-cash programs are not included in the annual TSA (Treasury State Agreement) because they do not involve the …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12p-annual-schedule-expenditures-federal-and-non-cash-awards

New York City Department of Homeless Services – Oversight of Contract Expenditures of Samaritan Daytop Village, Inc. (2022-N-6)

To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Samaritan Daytop Village, Inc. (Samaritan) to ensure reported costs are allowable, supported, and program related.

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n6.pdf

New York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.

… Objective To determine whether the New York City Department of Homeless Services (DHS) is … costs are allowable, supported, and program-related. The audit covered the period from July 2020 through June … substance abuse disorders, at its 200-bed Magnolia House Women’s Shelter (Magnolia) for the period from July …

https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenue

Overview of Governmental Accounting

This session will familiarize local officials with the accounting process for municipalities and some of the unique elements of governmental accounting. It will include an overview of Generally Accepted Accounting Principles (GAAP), the Uniform Accounting System, measurement focus and encumbrances.

https://www.osc.ny.gov/files/local-government/academy/pdf/overview-governmental-accounting-022824.pdf