Search
Town of Mayfield - Town Clerk (2016M-29)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to review the Clerk’s financial operations for the period … The purpose of our audit was to review the Clerks financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-mayfield-town-clerk-2016m-29State Contract and Payment Actions in January
… In January, the Office of the State Comptroller approved 1,485 … In January the Office of the State Comptroller approved 1485 …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-januaryState Agencies Bulletin No. 1831
… which do not have an existing row on the Job Data page with an effective date of 03/26/2020 (Institution) and … has been updated, if a transaction is submitted with an effective date retroactively placing an employee on … an employee on an Annual Earnings such as LOC , etc., with an effective date prior to the change, the agency must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1831-factor-change-fiscal-year-2020-2021State Contract and Payment Actions in March
… call center operations. $7.9 million to New York eHealth Collaborative Inc. for the Statewide Health Information …
https://www.osc.ny.gov/press/releases/2020/04/state-contract-and-payment-actions-marchSauquoit Valley Central School District - Procurement (2019M-228)
… ensured that competition was sought for the purchase of goods and services not subject to competitive bidding. Key Findings District officials did … period. Obtain written or verbal quotes for the purchase of goods and services from five vendors paid $267,306. The …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228State Contract and Payment Actions in December
… call center operations. $7.3 million to New York eHealth Collaborative Inc. for the Statewide Health Information …
https://www.osc.ny.gov/press/releases/2020/02/state-contract-and-payment-actions-decemberTown of Cornwall – Financial Condition (2014M-123)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2011 … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-cornwall-financial-condition-2014m-123Town of Coeymans – Financial Condition (2015M-184)
… of our audit was to review the Town’s financial condition for the period January 1, 2012 through May 31, 2015. … an elected five-member Town Board. Budgeted appropriations for the 2015 fiscal year were $6.9 million. Key Findings The … format that includes actual revenues and expenditures for the previous completed fiscal year; the current year’s …
https://www.osc.ny.gov/local-government/audits/town/2015/12/24/town-coeymans-financial-condition-2015m-184Chazy Union Free School District – Medicaid Reimbursements (2021M-166)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 651 eligible Medicaid services provided. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/chazy-union-free-school-district-medicaid-reimbursements-2021m-166City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s adopted budget for the 2021 fiscal year. … The purpose of our budget review was to provide an independent evaluation …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Westhampton Beach Union Free School District – Extra-Classroom Activity Funds (2021M-9)
… clubs properly accounted for, supported, deposited and used extra-classroom activity (ECA) funds. Key Findings … we could not determine whether all funds received and disbursed were properly accounted for. Deposits were not … deposit forms or accurately completed bank deposit slips and activity logs. Of the collections we reviewed, $82,592 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/westhampton-beach-union-free-school-district-extra-classroom-activityFranklin-Treadwell Fire District – Disbursements (2021M-16)
Determine whether FranklinTreadwell Fire District District officials provided adequate oversight to ensure disbursements were authorized supported and for appropriate District purposes
https://www.osc.ny.gov/local-government/audits/fire-district/2021/05/21/franklin-treadwell-fire-district-disbursements-2021m-16Town of Carmel – Selected Financial Activities (2015M-201)
… audit was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 are approximately $43 million. Key Findings Staff … were unaware that gasoline worth $51,900 was unaccounted for. Staff routinely circumvented the Town’s purchase order …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 312 eligible services totaling $11,896 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149VII.10.G Cash Advance Shortages and Overages – VII. State Revenues and Appropriated Loan Receivables
… be corrected by submitting an AP voucher for reimbursement to bring the account in balance. Pursuant to Chapter XII, … for less than $250, reduce the next reimbursement voucher to bring the account in balance. Excess funds of $250 or more … be corrected by submitting an AP voucher for reimbursement to bring the account in balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10g-cash-advance-shortages-and-overagesFrewsburg Central School District – Extra-Classroom Activity and Scholarship Funds (2021M-159)
… not properly accounted for and appropriately used. A lack of adequate oversight, segregation of duties and lack of … from other revenue sources to conceal misappropriated and missing money. $6,982 is missing or was improperly withdrawn … reports were not completed. The former Treasurer was arrested by the Chautauqua County District Attorney and pled …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/11/frewsburg-central-school-district-extra-classroom-activity-andV.3.A General Ledger Business Unit (GLBU) – V. Chart of Accounts (COA) Governance
… A General Ledger Business Unit (GL BU) is generally defined for each entity that maintains and … reports on its own transactional data. A business unit (BU) is a required PeopleSoft configuration item that drives … Generally, each agency as defined by law has its own BU. Following are general guidelines to indicate when a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3a-general-ledger-business-unit-glbuDiNapoli Announces 2019 Fiscal Stress Scores
Twentytwo local governments were designated in fiscal stress for 2019 according to State Comptroller Thomas P DiNapolis Fiscal Stress Monitoring System FSMS
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-announces-2019-fiscal-stress-scoresTown of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… approximately $1 million for the general ($230,000) and highway ($730,000) funds, which were funded primarily with real property taxes and State aid. Key Findings The Highway fund incurred a … officials did not develop detailed repair cost estimates and a plan to finance the 2012 projects prior to initiating …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279Town of Potsdam – Justice Court (2014M-014)
… our audit was to examine the Court’s records and reports for the period January 1, 2009 through August 5, 2013. … should use pre-numbered duplicate receipts and account for them in a consecutive numerical sequence. Periodically … of our audit was to examine the Courts records and reports for the period January 1 2009 through August 5 2013 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014