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Medicaid Program – Cost of Pharmacy Services Under Managed Care

… Objective To determine whether the Department of Health (Department) … manner. The audit covered the period January 1, 2016 to December 31, 2019. About the Program The Department …

https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-care

Examples from GASB Statement 34 - Statement of Cash Flows

… about noncash investing, capital, and financing activities is not illustrated. … Examples from GASB Statement 34 …

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

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

… by providers such as Independent Living, Inc. (ILI) on their Consolidated Fiscal Reports (CFRs) are allowable, … requirements. The audit covered the information reported on ILI’s CFR for the period January 1, 2018 through December … audits, as needed, including reviewing costs reported on the CFR for compliance with appendices of the CFR Manual. …

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)

… property owners with a one-time property tax relief payment. Budgeted appropriations for 2014 total approximately … the application process. Review and approve all claims for payment to ensure that they are supported by sufficient …

https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189

Health and Safety of Children in Foster Care (Follow-Up)

… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to …

https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-follow

Examples from GASB Statement 34 - Statement of Net Assets

… 06856 are reprinted by permission. Sample City Statement of Net Assets December 31, 2002                        … NET ASSETS         Invested in capital assets, net of related debt 103,711,386 73,088,574 176,799,960 15,906,392 …    19,228,627 … Examples from GASB Statement 34 Statement of Net Assets …

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 the Court’s … maintained two outstanding bail lists. The failure to maintain adequate bail records and reconcile them with … the amount of bail held by the Court at any given date. The amount of bail held should be incorporated into the …

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

… each year on travel expenses.  These expenses, which are discretionary and under the control of agency management, …

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)

… Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls over payroll and leave time … errors and inadequate documentation of time worked. Key Recommendations Adopt written policies and procedures for …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Ballston – Water Fund Financial Operations (2012M-258)

… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …

https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258

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

… was to review internal controls over the Clerk’s office and the Town’s budgeting practices for the period January 1, … The Town of Argyle is located in Washington County and includes the Village of Argyle. The Town Board, which comprises five elected members – the Town Supervisor and four Board members – governs the Town. In 2011, the Town …

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

Town of Broome – Purchasing and Justice Court (2014M-255)

… of our audit was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period … The Town of Broome is located in Schoharie County and has a population of approximately 960. The Town is … reported collecting approximately $13,750 in fines, fees and surcharges during 2013. Key Findings Town officials did …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255

Town of Bolivar – Community Development Block Grant (2013M-353)

… claims for completed work be submitted for approval and payment. Issue checks directly to the contractors for …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353

Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)

… The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which operates one …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35

Village of Argyle – Water Billing and Collections (2023M-148)

… did not formally adopt the water billing rates charged to customers. The Board did not enforce 39 unpaid customer … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/31/village-argyle-water-billing-and-collections-2023m-148

Neptune Hose Company No. 1 of Dryden, Inc. – Disbursements (2024M-5)

… that 34 (20 percent) totaling $30,126 were not processed in accordance with the Company’s accounting manual. These …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/05/17/neptune-hose-company-no-1-dryden-inc-disbursements-2024m-5

Village of Horseheads – Claims Auditing and Disbursements (2023M-134)

… of Horseheads (Village) officials properly audited claims and authorized non-payroll disbursements. Key Findings  Based on our sample of $1.1 million in claims and disbursements reviewed, Village officials did not … As a result, payments were made for unsupported, duplicate and/or improper claims. Village officials did not:  Ensure an …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134

Morley Volunteer Fire Company – Misappropriation of Funds (2023M-154)

… Fire Company (Company) officials provided oversight of financial operations to ensure funds were safeguarded.  … Key Findings  Company officials did not provide oversight of financial operations to ensure funds were safeguarded. As … the former Treasurer was able to misappropriate $64,972 of Company funds from January 2016 through December 2019. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/03/22/morley-volunteer-fire-company-misappropriation-funds-2023m-154