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Oversight of Provider Consolidated Fiscal Reports – Independent Living, Inc.

… needed, including reviewing costs reported on the CFR for compliance with appendices of the CFR Manual. ILI is a … audits, on a risk basis, to more fully assess provider compliance with CFR Manual requirements for reporting, …

https://www.osc.ny.gov/state-agencies/audits/2020/09/02/oversight-provider-consolidated-fiscal-reports-independent-living-inc

Town 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-189

Town of York – Budgeting and Financial Oversight (2014M-181)

… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices … 1, 2012 through December 12, 2013. Background The Town of York is located in Livingston County and is governed by an … The purpose of our audit was to examine the Towns budgeting practices and …

https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181

Town of Patterson - Recycling Center Cash Receipts (2019M-237)

… cash collections were adequately supported, recorded and remitted timely and intact (in the same form and amount as received). Key Findings Cash … Center cash collections were adequately supported recorded and remitted timely and intact in the same form and amount as …

https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237

Town of West Seneca - Capital Project Management (2019M-195)

… clearly inform taxpayers when the estimated cost and scope of the project changed. Was not fully transparent on the …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Examples from GASB Statement 34 - Statement of Net Assets

… Examples from GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting …         Component       Units       ASSETS         Cash and cash equivalents $    13,597,899 $     10,279,143 $     … year 9,236,000 4,426,286 13,662,286 1,426,639       Due in more than one year      83,302,378       74,482,273      …

https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-net-assets

Institute of Technology at Utica/Rome – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expenses

Town of New Albion – Justice Court Operations (2014M-161)

… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2011 through April 2, 2014. Background The Town of New Albion (Town) is located in Cattaraugus County and has … The purpose of our audit was to review the processes and procedures for …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/29/town-new-albion-justice-court-operations-2014m-161

Alfred State College of Technology – Selected Employee Travel Expenses

… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …

https://www.osc.ny.gov/state-agencies/audits/2013/02/14/alfred-state-college-technology-selected-employee-travel-expenses

Town 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-375

Town 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-35

Town of Argyle – Town Clerk and Budgeting (2012M-231)

… sales tax revenues in the town-outside-village funds in compliance with statute. …

https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231

Town of Smithville - Annual and Claims Auditing (2020M-41)

… Determine whether the Board annually audited the records of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of the Supervisor or Town Clerk. The Board did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of …

https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41

Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)

… 1, 2013 through November 4, 2014. Background The Town of De Peyster is located in St. Lawrence County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91

Rockland County - Sale of Estate Real Property (2019M-233)

… Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real … Determine whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public …

https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233

Town of Caroga – Supervisor’s Records and Reports (2015M-182)

… The purpose of our audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through April 30, … Background The Town of Caroga is located in Fulton County and has a population of approximately 1,200. The Town is …

https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182

City of Norwich - Emergency Medical Services Billing (2019M-112)

… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 … approximately $200,000 in lost revenue at the current rate of collection. No one reconciles the billings to the medical … incidents. City officials disagreed with certain aspects of our findings and recommendations, but indicated they have …

https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112

Village of Voorheesville - Water and Sewer Charges (2019M-118)

… managed the billing, collection and enforcement of water and sewer charges. Audit Results Village officials: … and penalties. There were no recommendations as a result of this audit. Village officials agreed with our report. … effectively managed the billing collection and enforcement of water and sewer charges …

https://www.osc.ny.gov/local-government/audits/village/2019/08/23/village-voorheesville-water-and-sewer-charges-2019m-118

Town of Ancram - Financial and Capital Planning (2019M-135)

… and financial policies to adequately manage the Town’s finances. Key Findings The Board did not: Develop … and financial policies to adequately manage the Towns finances …

https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135

Town of Schroeppel - Financial Records and Reports (2019M-187)

… [read complete report - pdf] Audit Objective Determine whether the Comptroller … records. Due to deficiencies in the records, the Annual Update Documents (AUDs), which are the Annual Financial Reports, were not filed on a timely basis. …

https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187