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Western Suffolk Board of Cooperative Educational Services - Clerical Overtime (2023M-124)
… of verbally preapproving overtime, rather than in writing, does not provide support that the overtime we reviewed was …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/western-suffolk-board-cooperative-educational-services-clerical-overtime-2023m-124Morris Central School District – Financial Operations (2015M-251)
… audited payments to the BOCES itself. The Treasurer does not directly supervise the application of her signature …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Western New York Maritime Charter School – Financial Operations (2015M-124)
… approximately $4.8 million. Key Findings The School does not have written policies or procedures to specify what …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/10/02/western-new-york-maritime-charter-school-financial-operations-2015m-124Corning City School District – Procurement (2016M-222)
… million. Key Findings The District's procurement policy does not include procedures for the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/corning-city-school-district-procurement-2016m-222Hammond Central School District – Payroll (2016M-398)
… Segregate the Treasurer's payroll duties so that she does not control all aspects of payroll transactions. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398Village of Alden – Ambulance Service Billing and Collection (2016M-321)
… and collects fees for the services rendered. The Board does not formally approve and document all billing write-offs …
https://www.osc.ny.gov/local-government/audits/village/2017/01/06/village-alden-ambulance-service-billing-and-collection-2016m-321Village of Ellenville – Information Technology (2014M-278)
… as the administrator of the financial software who does not perform or monitor the Village’s financial …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Chestertown Fire District – Claims Processing (2016M-387)
… totaled approximately $442,000. Key Findings The Board does not perform a deliberate audit of each claim by …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Comptroller DiNapoli Releases Municipal Audits
… were generally up-to-date and complete. However, the clerk does not make an entry into the court and trust fund register … Project – Board Oversight (Dutchess County) The board does not ensure the joint water project is operated in … with the intermunicipal cooperation agreements. The board does not require the city to make its quarterly estimated …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with ESRD. In particular, the Department does not identify Medicaid recipients with ESRD, notify ESRD … a Medicaid recipient who is eligible for Medicare does not take steps to obtain Medicare coverage. To address … without a recipient’s consent. However, this policy does not address Medicaid recipients under age 65 who meet …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseOpinion 97-3
… including a village other than a village for which a county enforces delinquent taxes pursuant to section 1442 of …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-27
… rendered. The opinion may no longer represent those views if, among other things, there have been subsequent court … may honor the council member's request. At the outset, we note that the council member may not make the donation by … assignment in that it is a revocable authorization and does not create any enforceable right in any third party (see …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Comptroller DiNapoli Releases Municipal Audits
… – Information Technology (2013M-351) While the county does have certain information technology user policies, they … for reasonable department expenditures. However, the board does not provide adequate oversight of department financial … development projects in Genesee County. However, the board does not verify data provided by businesses applying for …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Response to Human Trafficking
… to engage and receive services from Providers. Nor does it consistently collect information on whether confirmed … receive to better assess and improve the Program. OTDA does not effectively track which Provider or Local District … access and utilize the most through the Program. OTDA also does not have a mechanism to track whether survivors who are …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… tickets signed by the person accepting delivery. Does the claim meet the legal and policy requirements in … sales tax should not be included on the claim. Does the claim include all discounts to which your local … duplicate of a previous claim and that the current billing does not include the same goods or services included in a …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUnified Court System Bulletin No. UCS-242
… increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be … increase or $1,000, whichever is greater. If the employee does not meet the incumbency criteria, the employee will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drWillsboro Fire District – Financial Controls (2014M-156)
… fiscal year totaled $239,340. Key Findings The Treasurer does not maintain running cash balances in the check book …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156LaGrange Fire District – Board Oversight (2014M-127)
… and implement controls to ensure that the District does not enter into any contract in which an officer or …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Town of Olean Volunteer Fire Company No. 1, Inc., - Controls Over Financial Activities
… of the 20 meetings held during out audit period. The Board does not routinely review bills prior to disbursement. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/04/03/town-olean-volunteer-fire-company-no-1-inc-controls-overClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Treasurer’s work during the audit period. The Treasurer does not perform formal bank reconciliations for the general …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072