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West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial … the District’s calculation and supporting documentation of separation payments for the period July 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andRapids Fire Company – Credit Cards (2023M-86)
… whether the Rapids Volunteer Fire Company (Company) credit card purchases were made by authorized users, supported and … for the Company. Officials paid $969 in New York State (NYS) sales tax even though the Company is tax-exempt. We …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/09/22/rapids-fire-company-credit-cards-2023m-86Review of Travel Card Expenses
… The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental … Based on these questionable transactions, we reviewed all the Director’s travel incurred during the period May 1, … The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSelected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of the agreement … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … BlueShields Empires payments to St Marys Hospital St Marys for special items were made according to the provisions of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made … to the provisions of the agreement between Empire and Englewood. Background The New York State Health … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made according to the provisions of the agreement … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … BlueShields Empires payments to Saratoga Hospital Saratoga for special items were made according to the provisions of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januarySelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… payments to Mary Imogene Bassett Hospital (Bassett) for special items were made according to the provisions of the agreement … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … Empires payments to Mary Imogene Bassett Hospital Bassett for special items were made according to the provisions of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughTown of Shandaken – Payroll (2013M-201)
… $5,538 that she was not authorized to receive and paid her husband, a Highway Department employee, $1,800 that he was …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… percent of the work year. In addition, Business Units may advance funds to an employee for a specific travel event. … Business Units must have procedures to ensure timely accounting of travel advances. These procedures should … the Business Unit’s employment with an outstanding travel advance. If necessary, recovery of funds may include …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVillage of Washingtonville – Financial Condition (2013M-346)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition … 1, 2011 through February 29, 2012. Background The Village of Washingtonville is located in Orange County. The Village … Village of Washingtonville Financial Condition 2013M346 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Town of West Union is located in Steuben County and had a population of 312 as of the 2010 census. The Town, which is … all funds total $540,615. Key Findings The Board did not adopt structurally balanced budgets. In each of the fiscal … audit any claims from the general fund, water district and street lighting fund. The Board did not adopt detailed …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Village of Fairport Industrial Development Agency – Board Governance (2015M-195)
… inappropriately gives the appearance that the Agency is legally affiliated with the Village of Fairport Urban Renewal …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/03/31/village-fairport-industrial-development-agency-boardPember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the Executive …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… report - pdf] Purpose of Audit The purpose of our audit was to review the District’s cash receipts and disbursements … The purpose of our audit was to review the Districts cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andVillage of Allegany – Vehicle Fuel (2012M-308)
… Purpose of Audit The purpose of our audit was to examine the purchasing and safeguarding of vehicle fuel inventories for the period June 1, 2012 … Village of Allegany Vehicle Fuel 2012M308 …
https://www.osc.ny.gov/local-government/audits/village/2014/01/31/village-allegany-vehicle-fuel-2012m-308Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Covington – Town Supervisor (2013M-371)
… technical skills or contracting with an accounting firm to fulfill certain financial duties, subject to Board …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Review of Advance Contract Payments
… had expired. Therefore, SED did not obtain documentation detailing how these contractors expended the advanced funds …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsVillage of Belmont – Water and Sewer Operations (2014M-101)
… and sewer bills are relevied on the tax roll to enforce payment. Ensure that the Clerk-Treasurer properly maintains …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… of Village funds. In August 2023, the Assistant Clerk was arrested on the charges of grand larceny in the third degree …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134