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Village of Corinth – Investment Program (2023M-146)
… authorized investment options when investing available funds. Key Recommendations Develop and manage a … Prepare monthly cash flow forecasts to estimate available funds for investment, monitor investments and periodically …
https://www.osc.ny.gov/local-government/audits/village/2024/04/05/village-corinth-investment-program-2023m-146Town of Berkshire – Board Oversight (2023M-122)
… not: Segregate non-payroll disbursement duties. Approve all claims, require adequate supporting documentation for 59 … or implement adequate compensating controls. Ensure all claims are approved, supported by sufficient supporting …
https://www.osc.ny.gov/local-government/audits/town/2024/08/30/town-berkshire-board-oversight-2023m-122Village of Alfred – Information Technology (2017M-236)
… Purpose of Audit The purpose of our audit was to assess the Village’s information … The Village did not provide adequate IT security training to employees. Key Recommendations Develop and adopt an …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-alfred-information-technology-2017m-236Town of Sharon – Fund Balance (2017M-271)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that …
https://www.osc.ny.gov/local-government/audits/town/2018/03/21/town-sharon-fund-balance-2017m-271Town of Victory – Justice Court (2013M-66)
… process when conducting annual audits, such as the audit checklist provided by OSC, and maintain these checklists on …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/04/26/town-victory-justice-court-2013m-66Village of Candor – Fund Balance (2017M-148)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s fund balance … June 1, 2015 through May 31, 2017. Background The Village of Candor is located in the Town of Candor in Tioga County …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148City of Jamestown – Financial Condition (2016M-298)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Town of Corning – Financial Condition (2020M-13)
… (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. Did not … fund having unassigned fund balance totaling $768,926 as of December 31, 2019, or 79 percent of actual expenditures. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/14/town-corning-financial-condition-2020m-13Village of Nissequogue – Information Technology (2015M-31)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets … Nissequogue is located in the Town of Smithtown, Suffolk County, and has a population of approximately 1,700. The …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-nissequogue-information-technology-2015m-31Town of Freedom – Financial Management (2021M-191)
… report - pdf ] Audit Objective Determine whether the Town of Freedom (Town) Board (Board) adopted realistic budgets and maintained reasonable levels of fund balance. Key Findings The Board did not develop and … funds increased by 45 percent during the past three years to approximately $735,000 as of December 31, 2020, or 69 …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Town of Stanford – Financial Management (2021M-130)
… report - pdf ] Audit Objective Determine whether the Town of Stanford (Town) Board properly managed the Town’s … over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … the Town’s response letter. … Determine whether the Town of Stanford Town Board properly managed the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Village of Pittsford – Board Oversight (2017M-51)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the … are structurally balanced. Update the procurement policy to provide clear guidance for procuring professional services …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-pittsford-board-oversight-2017m-51Village of Brookville – Board Oversight (2015M-45)
… is located in the Town of Oyster Bay, Nassau County, and has a population of approximately 3,400. The Village is … for an audit of, the records of the Clerk-Treasurer and the Justice. The Board did not audit claims prior to … will use surplus moneys accumulated in operating funds and establish policies that address maintaining a reasonable …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45Village of Clinton – Financial Management (2014M-316)
… of Clinton is located in the Town of Kirkland in Oneida County and has a population of approximately 1,900. The … $2.5 million. Key Findings The Clerk-Treasurer’s financial records were inaccurate and unreliable. Not all claims had … and maintain receivable control accounts for real property taxes and water and sewer rents. Pay only the claims …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-clinton-financial-management-2014m-316City of Dunkirk – Billing Enforcement (2020M-117)
… have been charged. If City officials had implemented shut-off procedures in accordance with the Code, the City could … service resumption fees. Key Recommendations Ensure that all delinquent accounts as of January 31 are included on the …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Yorkshire – Financial Management (2021M-109)
… revenues. As a result, unrestricted fund balance in the four major operating funds increased by $811,100 (67 percent) in the past four years to more than $2 million as of December … fund balance and reserve policies. Except as indicated in Appendix A, Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109Town of Mentz – Board Oversight (2016M-403)
… Purpose of Audit The purpose of our audit was to evaluate the Board's oversight of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfVillage of Savona – Board Oversight (2015M-328)
… Background The Village of Savona is located in the Town of Bath in Steuben County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/village/2016/10/21/village-savona-board-oversight-2015m-328XIV.14.H Disposition of General Capital Assets – XIV. Special Procedures
… the appropriate account(s) for the total cost of the asset and its associated depreciation or amortization. Guide to … should be recorded by reducing the appropriate asset and liability accountss for the total cost of the asset and its associated depreciation or amortization …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14h-disposition-general-capital-assets