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City of Glen Cove – Budget Review (B7-16-12)
… the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are … 31, 2006. New York State Local Finance Law requires all local governments that have been authorized to issue … any definitive documentation that the sale will take place during the upcoming year. The City has budgeted $1.9 million …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Medicaid Program – Overpayments of Ambulatory Patient Group Claims
… Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. The audit … was adopted by the Department of Health (Department) in an effort to more accurately pay providers for services … the previous payment methodology. The Department phased in APGs beginning with hospital outpatient departments and …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet … maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and procedures, and (3) … and the maintenance cost per mile was unusually high. In addition, we concluded there was not a sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followVillage of Richfield Springs – Justice Court (S9-14-1)
… collected 297 payments totaling approximately $52,000 in fines, surcharges and fees during the audit period. Key … to the State’s Department of Motor Vehicles (DMV) in a timely manner. We found a lack of segregation of duties, … that tickets are properly reported, as paid or enforced, in a timely manner. Ensure that the respective duties of the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1City of White Plains – Claims Auditing (2016M-367)
… audit was to examine the City’s claims auditing process for the period July 1, 2014 through June 9, 2016. Background …
https://www.osc.ny.gov/local-government/audits/city/2017/01/06/city-white-plains-claims-auditing-2016m-367Examination of Unemployment Insurance Benefits 2016 Annual Report
… recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In addition, … calendar year 2016, DOL recovered $342,415 from New York State employees who owed DOL for past UI overpayments through …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportCity of Niagara Falls – Financial Condition (2017M-170)
… 30, 2017. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square … plan. Key Recommendations Adopt realistic budgets in which recurring expenditures are funded by recurring revenues. Rebuild unrestricted fund balance in accordance with the City’s policy. Develop and regularly …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170College of Mount Saint Vincent – Tuition Assistance Program
… Purpose To determine whether College of Mount Saint Vincent … is about $27,860. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programCost Reporting of Programs Operated by Gateway-Longview, Inc.
… 1, 2008 through June 30, 2011. Background Gateway, located in Buffalo, New York, is a not-for-profit organization that … ended June 30, 2011, Gateway received about $68.6 million in revenue from government sources. Key Findings For our … audit period, we disallowed a total of nearly $2.4 million in ineligible costs, including costs lacking required …
https://www.osc.ny.gov/state-agencies/audits/2014/12/30/cost-reporting-programs-operated-gateway-longview-incList of Agencies That Can Receive Electronic Invoices
… Agency Name of Agency ABC01 Division of Alcoholic Beverage Control AGM01 Department of Agriculture & Markets APA01 Adirondack Park … Judicial Screening Committee COR01 Department of Corrections and Community Supervision CPI01 New York State …
https://www.osc.ny.gov/state-vendors/portal/list-agencies-can-receive-electronic-invoicesTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… and money on hand. Provide the Board with her records for audit, as required by Town Law Section 123. The issues … and accountabilities, and provide records to the Board for audit. Town officials agreed with our recommendations …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli Releases Analysis of SFY 2024-25 State Budget
… The estimated $237 billion Enacted Budget for State Fiscal Year (SFY) 2024-25 increases spending for … the state’s long-term fiscal standing.” Revenue Risks All Funds revenues for SFY 2024-25 are projected to total $227.2 … fund receipts, as well as the expected depletion of funds from the federal American Rescue Plan. In addition, …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-releases-analysis-sfy-2024-25-state-budgetCity of Long Beach – Budget Review (B24-7-4)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to … the significant revenue and expenditure projections in the City of Long Beach’s (City) proposed budget for the 202-25 fiscal year are …
https://www.osc.ny.gov/local-government/audits/city/2024/05/10/city-long-beach-budget-review-b24-7-4Village of Cato – Water Financial Operations (2023M-145)
… Health Department forced the Board to submit a plan. In addition: $42,696 in unauthorized billing adjustments were made. Of 464 water … billing, collecting and enforcing water charges. Ensure all adjustments made to water customer accounts are reviewed …
https://www.osc.ny.gov/local-government/audits/village/2024/03/22/village-cato-water-financial-operations-2023m-145Town of Poestenkill – Credit Card Purchases (2024M-34)
… and approved before payment. Key Findings The Board did not ensure all credit card purchases were adequately … personal purchases including, but not limited to, household and personal care items, video streaming … an investigation was commenced. The Assistant was arrested in March 2023 and pleaded guilty to a Class A misdemeanor for …
https://www.osc.ny.gov/local-government/audits/town/2024/06/07/town-poestenkill-credit-card-purchases-2024m-34XI.18.F The Iran Divestment Act of 2012 – XI. Procurement and Contract Management
… Chapter 1 of the Laws of 2012, which amends State Finance Law by adding … to the person such as subsidiary, subunit, or parent. OFFICE OF GENERAL SERVICES’ (OGS) LIST The Act requires that …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18f-iran-divestment-act-2012Town of Gardiner – Town Clerk/Tax Collector (2024M-78)
… report – pdf] Audit Objective Determine whether the Town of Gardiner (Town) Town Clerk/Tax Collector (Clerk) recorded, … Board (Board) did not conduct the required annual audit of the Clerk’s records and reports. As a result, the Board’s … not: Deposit 54 clerk fees totaling $3,726, and 28 out of 50 tax collections tested totaling $69,975 in a timely …
https://www.osc.ny.gov/local-government/audits/town/2024/10/11/town-gardiner-town-clerktax-collector-2024m-78Village of Elmira Heights – Claims Auditing (2024M-44)
… – pdf] Audit Objective Determine whether the Village of Elmira Heights (Village) Board of Trustees (Board) properly audited claims. Key Findings … the Board did not perform a thorough and deliberate audit of individual claims. The lack of a proper claims audit …
https://www.osc.ny.gov/local-government/audits/village/2024/07/12/village-elmira-heights-claims-auditing-2024m-44Town of Wells – Records and Reports (2024M-59)
… by $21,392 and three were understated by $47,964. Bank reconciliations were not always performed. As a result, adjusted bank balances did not agree with general ledger cash balances at month-end for 18 of the 40 (45 percent) bank reconciliations we performed. The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Town of Volney – Financial Operations Oversight (2024M-93)
… accounting records or present records to the Board for audit as required by New York State Town Law (Town Law), … conduct required annual audits. The Board adopted budgets for fiscal years 2023 and 2024 that were not based on … the New York State Office of the State Comptroller (OSC) in accordance with New York State General Municipal Law …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-volney-financial-operations-oversight-2024m-93