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Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… The purpose of our audit was to examine the District’s credit card and travel expenditures for the period January 1, … for 2016 totaled approximately $4.6 million. Key Findings Credit card charges totaling $8,029 were not properly … approving them for payment. Develop procedures to monitor credit card use and enforce compliance with the purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50The Survivor’s Benefit Program for New York State Employees
… employee. You may be eligible even if you are not a member of the New York State Employees’ Retirement System (ERS), the … is eligible to receive this benefit if, at the time of your death, you were a full-time employee or officer of New York State whose regularly scheduled work week equaled …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-nys-employeesTown of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
Town of Halfmoon Financial Condition of the General and Highway Funds 2013M55
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55West Albany Fire District – Credit Card Purchases (2017M-15)
… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Opinion 2000-1
… the issues discussed in the opinion. CLAIMS -- Payment (of police officers' legal fees as moral obligation) LOCAL LAWS -- Compensation (authority to pay police officers' legal fees) -- Municipal Funds (authority to pay police officers' legal fees) MUNICIPAL FUNDS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2000-1Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s (Town’s) progress, as of May 2024, in … The purpose of our review was to assess the Town of Otselics Towns progress as of May 2024 in implementing our …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fReal Property Dispositions
… appropriate payment amounts from the sales of real property. Background The Port Authority of New York and New … 25-3.02 (AI), which governs the disposition of real property. Key Findings Our examination revealed that the AI … the Port Authority’s current policies for administering property disposals. We interviewed Port Authority officials …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and … The Clerk-Treasurer performs all functions related to receipts, disbursements and billed receivables, and … does not perform, or contract with an independent auditor to perform, an annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… the collecting, recording, and reconciling of School meal and field study revenues. Monies received are held by … that bank and cash receipts reconciliations for School meal and field study collections be performed by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Morris Central School District – Financial Operations (2015M-251)
… (BOCES), who approves all District claims, audited payments to the BOCES itself. The Treasurer does not directly … Discontinue the practice of allowing the Treasurer’s electronic signature to be affixed to checks without her …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251Opinion 93-17
… This opinion represents the views of the Office of the State … the resolution authorizes the issuance of obligations. In this instance, the only exception to the referendum … involving a school district and another party. In this instance, however, the pre-payment of the contributions …
https://www.osc.ny.gov/legal-opinions/opinion-93-17Limitations – Special 20- and 25-Year Plans
… not be included in your pension calculation. For examples of how the limit is calculated, visit our Final Average Earnings page . Tiers … the FAE calculation for Tier 6 members. For members who retired before April 1, 2024, the limit was based on the …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Background The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of … does not have a written online banking agreement with its bank. The District did not dedicate a separate computer for …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal … acceptable computer use, e-mail or internet use or breach notification. The District has not established controls over … which should be provided to all personnel, and a breach notification policy. Develop written procedures relating to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andAmerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Amerimed Kids, LLC … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented … To determine whether the costs reported by Amerimed Kids LLC …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualOversight of International Offices (Follow-Up)
… additional international business investment and creating jobs in New York, management could not provide evidence that … developed successful investment projects, and created jobs as required by their contracts. ESD officials disagreed …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-international-offices-followCenter Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures … individual education plan (IEP)-related services provided to Medicaid-eligible students because it did not obtain … for claiming reimbursement. The District did not submit claims for reimbursable IEP-related services totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Medicaid Program. Many Medicaid recipients receive their medical services through managed care, whereby the Department … of services for recipients and reimburse providers. When a hospital bills an MCO for an inpatient stay, the hospital … hospitals, and reviewed the associated patients’ medical records. Our review found: 47 claims were overpaid $323,531 …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followVillage of Leicester – Financial Management (2025M-7)
… June 1, 2021 – January 16, 2025 Understanding the Program A key measure of a village’s financial condition is its level … financial affairs, which includes adopting the annual budget and establishing financial policies. The … totaled $286,875. The general fund is funded primarily by rental and interest income, real property taxes, State aid …
https://www.osc.ny.gov/local-government/audits/village/2025/05/09/village-leicester-financial-management-2025m-7West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… Purpose of Audit The purpose of our audit was to determine whether Company officials ensured that the Treasurer was properly … approximately $20,000 in revenues from foreign fire insurance, fundraising activities and donations, and also …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-and