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Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… for 28 professional service contracts totaling $1.85 million. Have written agreements in place for professional … services provided from 17 vendors totaling $1.2 million. Key Recommendations Develop policies and procedures … awarding professional service contracts above a reasonable dollar threshold only after soliciting some form of …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… of errors or inconsistencies affecting more than 325,000 prescriptions filled over 565,000 times for controlled … included five recommendations: to review the identified prescriptions for potential investigations; enhance routine …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts process for the … for the registration and licensing of plumbing, electrical and home improvement contractors and for inspections of weights …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… documentation for the decisions made; and BOCES officials told us that they did not seek competition for certain …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesDiNapoli: Former Village of Sherman Treasurer Arrested for Alleged Theft of $20,000
… by State Comptroller Thomas P. DiNapoli, the Chautauqua County District Attorney Jason Schmidt and the Chautauqua County Sheriff’s Office. Gilbert, 54, who now resides in Florida, was …
https://www.osc.ny.gov/press/releases/2022/08/dinapoli-former-village-sherman-treasurer-arrested-alleged-theft-20000Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and … specify who was authorized to use the credit cards, for what purpose the cards could be used, or procedures for …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… from the general fund. The water and sewer funds do not presently have sufficient resources to repay the full …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… … City of Rochester Code of Ethics and Procedures Follow Up S409116F …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) properly sent accurate, complete, and timely Medicaid eligibility and enrollment …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… the Town Supervisor maintained up-to-date accounting records and reports. Key Findings The Town Supervisor: Did not maintain up-to-date records and reports. Completed the 2018 and 2019 books and records after we started the audit on January 7, 2020. Did …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, 2014. … totaled approximately $17.4 million Key Findings The Board did not ensure that proposed improvements to the Park were …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Security and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… Department of Motor Vehicles’ (Department) licensing and registration systems are secure, operating effectively, and … most of which are used to process driver licenses and vehicle registrations. In addition, the Department processes … annually, totaling almost $700 million, for license and vehicle registration processing. During the transition to ITS …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… 1, 2015 through May 31, 2016. Background The Village of Southampton is located in the Town of Southampton in Suffolk County and has a population of …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… purpose of our audit was to evaluate procurement practices for school food for the period July 1, 2014 through October 28, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $48.5 …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementOversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (DEC) is adequately monitoring and timely abating waste tire sites and whether the waste tire fee collections are being used consistent with the … April 1, 2016 through February 6, 2019. About the Program Waste tires can pose serious risks to public health, safety, …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Objective To determine whether the New York City Department of Social Services is administering the City Fighting Homelessness and … Homeless Services shelter residents in securing permanent housing. The audit covered the period from July 2019 through …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy … 2018 through March 2023. About the Program The Medicaid Drug Rebate Program (Rebate Program) helps offset the costs … to Medicaid recipients through rebates received from drug manufacturers. The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesOverview 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