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Sylvan Beach Fire District – Internal Controls Over Financial Operations (2013M-76)
… fund budget totaled $189,933 for the 2012 fiscal year. Key Findings The Board needs to improve its oversight of … that payroll procedures and payments were appropriate. Key Recommendations Maintain adequate accounting records, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/07/sylvan-beach-fire-district-internal-controls-over-financial-operationsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… budget totaled $563,000 for the 2012 fiscal year. Key Findings The Board generally provides adequate oversight … payroll accounting services, and fire-related services. Key Recommendation Ensure that all claims, other than those …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCortlandville Fire Department – Internal Controls (2014M-3)
… expenses approximately $236,850 for the 2013 fiscal year. Key Findings The Board did not implement adequate controls … $2,284 did not have adequate supporting documentation. Key Recommendations Adopt detailed written policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3Maximus, Inc.
… the third in a series of letters related to this contract. Key Findings We found Maximus charged DOH a fringe benefit … negotiated labor rates, DOH could have saved over $44,000. Key Recommendations DOH should have Maximus adjust its …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… rebates (rebates exclusive of Medicare Part D rebates). Key Findings We reviewed the rebate revenue generated from … As a result, Civil Service is due $2,240,798 in rebates. Key Recommendations Remit $2,240,798 in rebate revenue to …
https://www.osc.ny.gov/state-agencies/audits/2019/06/06/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceHughsonville Fire Company – Financial Activities (2014M-201)
… 31, 2013 totaled $60,520 and $56,237, respectively. Key Findings The Board has not developed adequate policies … had no evidence of approval of Board or Company members. Key Recommendations Adopt and enforce written policies and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… Review public notices for Commissioner elections prior to posting to ensure they are in compliance with Town Law. …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… appropriations for the 2014-15 fiscal year were $904,278. Key Findings There were no procedures for the reconciliation … and salaries as required by New York State Village Law. Key Recommendations Establish policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Town of Hempstead Sanitary District No. Six – Professional Services and Fuel (2014M-246)
… in Nassau County. The District is independent and governed by an elected six-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/district/2015/01/02/town-hempstead-sanitary-district-no-six-professional-services-and-fuel-2014m-246Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… fines, fees and surcharges during the audit scope period. Key Findings Board received monthly budget status reports … associated with properly accounting for parking tickets. Key Recommendations The Board should conduct a careful and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107Fuel and Services
… factors to select and review $320,579 in fuel purchases from eight vendor. Key Findings We found that DMNA did not … of prices paid for the procurement of services from the ten vendors in our examination, (ii) the selection …
https://www.osc.ny.gov/state-agencies/audits/2015/06/30/fuel-and-servicesAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected2015 Year End Report
… Background The Board administered four sole custody funds in 2015.Board staff enter workers’ compensation claims data …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportLocust Valley Water District – Budgeting (2013M-179)
… 2012 expenditures totaled more than $2.4 million. Key Findings The Board frequently over-estimated budgeted … condition would have been more transparent to residents. Key Recommendations Adopt budgets that realistically reflect …
https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179Town of New Berlin – Ambulance Company Loan (2013M-22)
… the Board’s revolving loan fund lending practices for the period January 1, 2012, through June 28, 2012. … govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed primarily by real … a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town “Revolving Loan …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Town of Lyndon – Purchasing (2013M-149)
… for the general fund and $323,000 for the highway fund. Key Findings The Board did not adopt a procurement policy as … to the claim for review by the Board prior to payment. Key Recommendations Adopt and annually review a purchasing …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Efficiency of Warehouse Space
… covered the period January 1, 2014 through March 29, 2019. About the Program The Spending and Government Efficiency … a survey was issued to all State agencies inquiring about warehouse and storage space and the associated costs, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spacePersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … tax freeze, property tax relief, and school tax relief (i.e., STAR) credits (collectively referred to as credits) approved by the Department were appropriate …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxCity of Lackawanna – Garbage Collection Fees (2021M-206)
… complete report - pdf ] Audit Objective Determine whether City of Lackawanna (City) officials properly assessed and … Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). … total of $6,350. 16 organizations were billed for garbage services they received. However, the Code indicates the …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not properly allocate operating … provided to the municipalities by the Town’s Attorney. Key Recommendations Establish an equitable method for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15