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

… to ensure cash activity was properly accounted for and did not maintain accurate accounting records. Due to …

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

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… how to deal with emergency situations. Training for all positions is conducted both in the classroom and in …

https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-follow

Operational Training and Medical Assessments of Train Crews (Follow-Up)

… of the MTA’s constituent agencies, operates bus and subway service within the City of New York. Staten Island Railway … update the employees on current operating, communications, fire, and evacuation procedures. Employees new to these …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-follow

Implementation of the Dignity for All Students Act (Follow-Up)

… Objective To determine the extent of implementation of the three recommendations included in our initial audit report,   Implementation of the Dignity for All Students Act   (Report   2016-S-28 ). …

https://www.osc.ny.gov/state-agencies/audits/2019/11/21/implementation-dignity-all-students-act-follow

Town of Caton – Supervisor’s Records and Reports (2014M-359)

… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly accounted for and … approximately $1.5 million. Key Findings The Town does not have complete, accurate and up-to-date accounting records because the Supervisor did not …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359

Village of Westfield – Water and Sewer Operations (2014M-209)

… audit was to examine the operation of the water and sewer funds for the period June 1, 2012 through June 17, 2014. …

https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209

City of Olean Housing Authority – Board Oversight (2016M-93)

… Purpose of Audit The purpose of our audit was to evaluate Board oversight of certain financial activities … The Board has not adopted written policies or procedures to monitor its consultant’s performance in administering the … Key Recommendations Establish formal written procedures to monitor the performance of the consultant and …

https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93

Medicaid Program – Cost of Pharmacy Services Under Managed Care

… whether the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an … About the Program The Department administers New York’s Medicaid program, which covers prescription and …

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

… Sample City Statement of Cash Flows Proprietary Funds For the Year Ended December 31, 2002   Business-Type …

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

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

… calculated, and adequately documented in accordance with C onsolidated Fiscal Reporting and Claiming  Manual (CFR … New Yorkers with their mental health needs. OMH provides funding for these programs to counties, which then contract … providers are required to complete and submit to OMH a CFR that reports revenues, expenditures, and other key data …

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, …

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)

… Objective To determine the extent of implementation of the six recommendations included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). About the …

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

… GASB Statement 34 included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, …

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)

… Prepare a monthly accountability analysis for all moneys held by the Court. Any differences should be … into the monthly accountability analysis. Ensure that all money is deposited in a timely manner and intact, and …

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)

… was to examine the Town’s internal controls over payroll for the period of January 1, 2012 through August 31, 2013. … of approximately 2,690 residents. Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls … Key Recommendations Adopt written policies and procedures for recording of time worked and leave time used by …

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)

… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period January 1, … the end of the fiscal year 2011, the Town reported a fund balance of $520,771 in its water fund. However, upon …

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)

… 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 …

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