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Village of Cambridge – Payroll (2015M-74)
… officials established effective internal controls over payroll for the period June 1, 2013 through December 31, … year totaled approximately $1.28 million. Key Findings Payroll duties were not adequately segregated. The Board did … to address the lack of segregation of duties within the payroll process. Ensure that all pay rates and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/03/village-cambridge-payroll-2015m-74Village of Monticello – Payroll (2022M-59)
… received erroneous compensation totaling $141,800. Due to unclear Board resolutions, undocumented verbal agreements … about $12,800. Key Recommendations Take immediate action to strengthen the Village’s policies and procedures for … and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/village/2022/11/18/village-monticello-payroll-2022m-59Eye Care Provider and Family Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up)
… Inappropriately Enroll as Recipients and Overcharge for Vision Services (Report 2013-S-1 ). Background We issued our … whether the Provider inappropriately billed Medicaid for vision services. The scope of the audit was from January 1, … Inappropriately Enroll as Recipients and Overcharge for Vision Services (2013-S-1) …
https://www.osc.ny.gov/state-agencies/audits/2017/10/12/eye-care-provider-and-family-inappropriately-enroll-recipients-and-overcharge-visionPark Accessibility for People With Disabilities
… of Parks & Recreation facilities were accessible for people with disabilities, as required. Our audit covered the period … spaces, and recreational amenities; build a park system for present and future generations; and care for parks and … Department of Parks Recreation facilities were accessible for people with disabilities as required Our audit covered …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesTown of Keene – Records and Reports (2024M-27)
… report – pdf] Audit Objective Determine whether the Town of Keene (Town) Supervisor maintained complete, accurate and … were not reported in the annual financial report (AFR). Of the 20 journal entries we reviewed, six (30 percent) were … with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we prepared. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Village of Walton – Bio-Digester Capital Plan (2016M-378)
… was to determine if Village officials adequately planned for the wastewater treatment facility’s bio-digester capital project for the period June 1, 2015 through August 16, 2016. … General, water and sewer fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $4.8 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Town of Batavia – Water and Sewer Operations (2018M-12)
… Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Incorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies … the Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her … present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39City of Norwich - Emergency Medical Services Billing (2019M-112)
… Determine whether City officials effectively managed emergency medical services (EMS) billing. Key Findings The … Determine whether City officials effectively managed emergency medical services EMS billing …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112City of Newburgh -- Budget Review (B18-6-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … to liquidate the accumulated deficit in the general fund as of December 31, 2010. During the time that Chapter … estimated to be uncollected and unavailable to finance the budgetary appropriations. The City continues to budget …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12City of Lockport -- Budget Review (B7-1-14)
… liquidate the accumulated deficits in the City’s general, refuse, water and sewer funds as of December 31, 2013. The … in the proposed budget appear reasonable. The City did not appropriate any fund balance as a funding source in … following year’s budgeted appropriations. City officials did not provide cash flow estimates for 2018, which would …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14City of Newburgh – Budget Review (B6-13-21)
… shortfalls by appropriating fund balance. The 2014 budget does not have any fund balance appropriated for any …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Town of Chili - Financial Management and Cash Receipts (2019M-167)
… plan that included the need and optimal funding level for each reserve. Town department procedures for cash receipts were deficient because officials lacked adequate documentation for cash receipts collected by certain departments, recorded …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Use of Electronic Benefit Cards at Prohibited Locations
… benefit transfer (EBT) card transactions at prohibited locations, and thereby comply with applicable federal and … in an unclothed state for entertainment (prohibited locations). 1 In addition, the Act requires states to report … of TANF assistance in EBT transactions at the prohibited locations. 2 For states that fail to comply with this …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities
… The audit covered licensing and inspection records for the period of January 1, 2017 through February 28, 2020 … and academic uses. Radioactive materials can be used for diagnostic and therapeutic purposes, to test new drugs … cause serious bodily harm. The Department is responsible for the supervision and regulation of radiation and …
https://www.osc.ny.gov/state-agencies/audits/2021/09/23/oversight-registration-licensing-and-inspection-radioactive-materials-facilities-andTown of Seneca Falls – Information Technology Audit Follow Up (2018M-218-F)
… town seneca falls information technology audit follow up …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-information-technology-audit-follow-2018m-218-fTown of Seneca Falls – Financial Management Audit Follow Up (2018M-266-F)
… – pdf] | [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Seneca Fall’s (Town) progress, as of September 2022, in implementing our recommendations in the audit report released in April …
https://www.osc.ny.gov/local-government/audits/town/2023/02/17/town-seneca-falls-financial-management-audit-follow-2018m-266-fRegistration for Advanced Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/advanced-accounting-school-registration.pdfRegistration for Basic Accounting School
To register, please complete the registration form below and return it at least three weeks before the class.
https://www.osc.ny.gov/files/local-government/academy/pdf/basic-accounting-school-registration.pdfCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements (Follow-Up)
… Department and local health department within 2 hours of discovery and to notify the public and affected and adjoining municipalities within 4 hours of discovery. To ensure appropriate notification, the Department …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutant