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Village of Bellerose – Procurement and Cash Receipts (2014M-218)
… 31, 2013. Background The Village of Bellerose is located in the Town of Hempstead in Nassau County and has a population of approximately 1,200. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-bellerose-procurement-and-cash-receipts-2014m-218Medicaid Program – Cost of Pharmacy Services Under Managed Care
… the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. … uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers directly for each drug dispensed to a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careTown of Oyster Bay - Financial Condition Management (2020M-74)
… need to continue to improve their management and oversight of the Town’s financial condition. Three of the Town’s funds have carried repeated fund balance … unrestricted fund balances equal to at least 45 percent of the next year’s budgets and no reserve funds were …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Arkport – Water Fund Financial Operations (2020M-45)
… records were not maintained, the modified accrual basis of accounting was not used and interfund activity was not … revenues and expenditures using the modified accrual basis of accounting. Segregate the Treasurer's financial duties or … controls, such as providing additional oversight of the Treasurer's work. Ensure billings comply with the …
https://www.osc.ny.gov/local-government/audits/village/2020/07/17/village-arkport-water-fund-financial-operations-2020m-45Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.
… allowable, properly calculated, and adequately documented in accordance with C onsolidated Fiscal Reporting and … contract with the providers who offer the actual programs. In certain cases, OMH also contracts directly with providers. … December 31, 2018, ILI reported approximately $2.9 million in expenses associated with the 12 OMH programs it operated. …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-incTown of Sardinia – Tax Relief Rebate Program (2014M-189)
… Purpose of Audit The purpose of our audit was to review the Town’s tax relief rebate … August 1, 2013 through June 3, 2014. Background The Town of Sardinia, which is governed by a five-member Town Board, … The purpose of our audit was to review the Towns tax relief rebate …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Examples from GASB Statement 34 - Statement of Net Assets
… Examples from GASB Statement 34 included in this bulletin, copyright by the … Norwalk, CT 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002 … Examples from GASB Statement 34 Statement of Net Assets …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assetsInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste and abuse. The audit covers … of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesTown of New Albion – Justice Court Operations (2014M-161)
… bail records and reconcile them with reconciled bail bank account balances increases the risk that errors and …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161Alfred State College of Technology – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expensesTown of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … 1, 2010 through August 31, 2013. Background The Town of Marcellus is located in Onondaga County and has a population of 6,200. The Town Board comprises a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375Town of Knox – Internal Controls Over Payroll (2014M-35)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. Background The … The purpose of our audit was to examine the Towns internal controls over payroll for the period of January 1 2012 through August 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Residents of Long-Term Care Facilities Lacking Access to Advocates
… services due to a decline in the number of volunteers and a severe shortage of paid staff, according to an audit … P. DiNapoli. “Ensuring that residents of nursing homes and assisted living centers have regular and open contact with ombudsmen to resolve issues and provide …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesTown of Broome – Purchasing and Justice Court (2014M-255)
… to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. Background The Town of Broome is located in Schoharie County and has a population of … for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Town of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … The purpose of our audit was to evaluate the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Village of Argyle – Water Billing and Collections (2023M-148)
… accounts with unpaid balances totaling $14,458 for water bills from the September 2022 and March 2023 billings. Key …
https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)
… were not processed in accordance with the Company’s accounting manual. These disbursements had one or more issues, such as … Key Recommendations Adhere to the Company’s accounting manual. Ensure all disbursements are adequately …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5Village 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 and corrupting the government. In March 2024, the Assistant Clerk pleaded guilty to attempted petit …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134