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Town of Berne – Audit Follow Up (2021M-77-F)
… October 2022, in implementing our recommendations in the audit report released in September 2021. Background The … of October 2022 in implementing our recommendations in the audit report released in September 2021 …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-berne-audit-follow-2021m-77-fVillage of Old Brookville – Cash Receipts (2015M-286)
… 1, 2014 through July 31, 2015. Background The Village of Old Brookville is located in the Town of Oyster Bay in Nassau … Village of Old Brookville Cash Receipts 2015M286 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/15/village-old-brookville-cash-receipts-2015m-286Cost Reporting of Programs Operated by Gateway-Longview, Inc.
… 1, 2008 through June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that … ended June 30, 2011, Gateway received about $68.6 million in revenue from government sources. Key Findings For our … audit period, we disallowed a total of nearly $2.4 million in ineligible costs, including costs lacking required …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incCollege of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … postsecondary institution located in Riverdale, New York, offers a variety of degree programs in the liberal …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programList of Agencies That Can Receive Electronic Invoices
The current list of agencies that are eligible to receive electronic invoices through the Vendor SelfService Portal
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesVillage of Wappingers Falls – Board Oversight (2023M-70)
… complete report – pdf] Audit Objective Determine whether the Village of Wappingers Falls (Village) Board of Trustees (Board) provided adequate … financial operations and capital projects. Key Findings The Board did not provide adequate oversight over financial …
https://www.osc.ny.gov/local-government/audits/village/2023/12/22/village-wappingers-falls-board-oversight-2023m-70Town of Sheridan – Shared Services Costs (2023M-74)
… district or documented plans to establish a water district near these improvements; therefore, there currently is no …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Town of Orangeville – Town Clerk/Tax Collector (2023M-80)
… report – pdf] Audit Objective Determine whether the Town of Orangeville (Town) Town Clerk/Tax Collector (Clerk) … record, remit and report detailed Clerk fees for 21 of the 24 months reviewed. Deposit Clerk fees and real … within the required timeframes. Complete an annual audit of the Clerk’s accounts and records. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/09/29/town-orangeville-town-clerktax-collector-2023m-80Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… it to reconciled bank balances and money on hand. As a result, there was an increased risk that collections could …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Oversight of Mental Health Education in Schools (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, … Health Education in Schools (Report 2020-S-63 ). About the Program As the steward of New York State’s education … To determine the extent of implementation of the two recommendations …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/oversight-mental-health-education-schools-followVillage of Remsen Audit Follow Up – 2020M-119-F
… – pdf] Purpose of Audit The purpose of our review was to assess the Village’s progress in implementing our … recommendations were implemented. The Board was unable to provide a reasonable explanation for taking no corrective …
https://www.osc.ny.gov/local-government/audits/village/2023/10/13/village-remsen-audit-follow-2020m-119-fMedicaid Program – Overpayments of Ambulatory Patient Group Claims
… and complexity of service were not factored into the claim payment. Under the new APG system, the Department … rate code. Later, the provider submitted a second claim for the same service to the same recipient on the same … rate code, and Medicaid paid the provider $128 for this claim. Because the edit was not programmed to stop this …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsTown of Barker – Justice Court Operations (2016M-422)
… 19, 2016. Background The Town of Barker is located in Broome County and has a population of approximately 3,000. … Town Board, has a Justice Court with one elected Justice. In 2015, the Court reported revenues totaling approximately … the ability to modify or delete adjudication information in the Court's computers without the original data being …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-barker-justice-court-operations-2016m-422Village of Walton – Bio-Digester Capital Plan (2016M-378)
… Purpose of Audit The purpose of our audit was to determine if Village officials adequately … 1, 2015 through August 16, 2016. Background The Village of Walton is located in the Town of Walton in Delaware County … Village of Walton BioDigester Capital Plan 2016M378 …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-walton-bio-digester-capital-plan-2016m-378Village of Tannersville – Water Department Operations (2016M-417)
… 2016. Background The Village of Tannersville is located in the Town of Hunter in Greene County and has a population of approximately 700. …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Village of Painted Post – Board Oversight (2017M-92)
… charges, payroll and information technology (IT). Various departments had different ways of recording employees’ time … timekeeping system and leave request process across all departments and centralize the maintenance of leave and …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Old Westbury – Justice Court (2017M-64)
… 2015 through September 30, 2016. Background The Village of Old Westbury is located in the Towns of Oyster Bay and North … Village of Old Westbury Justice Court 2017M64 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Assessment and Collection of Selected Fees and Penalties
… range of fees for various licenses/certificates issued and services rendered. The Department also assesses and collects … three Department fees with the highest reported revenue: boiler inspections, public work enforcement and asbestos … not have accurate records to show who is required to pay boiler inspection and asbestos-related project fees. As a …
https://www.osc.ny.gov/state-agencies/audits/2013/05/31/assessment-and-collection-selected-fees-and-penaltiesTown of Cheektowaga – Credit Card Purchases (2017M-18)
… 14, 2016. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000. … Not all cardholders attached the required purchasing log to their credit card statements when submitting their …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-cheektowaga-credit-card-purchases-2017m-18Town of Bombay – Justice Court Operations (2015M-208)
… the audit period had not been deposited into a Court bank account. The Justices did not provide adequate oversight … and did not compare manual cash receipt records to the bank deposits. Accurate and complete bail records were not maintained and bank reconciliations and accountability analyses were not …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208