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Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. … County is located in northeastern New York State and has a population of approximately 39,000. The County is governed … controls over the Department’s financial operations. As a result, cash receipts were not properly accounted for, …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsHicksville Water District – Competitive Quotations (2013M-233)
… quotations. While the District’s policy requires that a copy of the written quotes be attached to the payment voucher …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233State Agencies Bulletin No. 703-A
… to receive $1,800 annually; and employees who work the night shift are eligible to receive $900 annually. Effective … end any Inconvenience Pay rows that exist for an employee from 3/30/06 (Inst) or 4/6/06 (Admin) to the current date. … page, OSC will insert an End Date of 3/29/06 or 4/5/06 (last day payment is due) on the last row. In addition to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/730-payment-dates-inconvenience-pay-employees-represented-nyscopbaInternal Control System Components
… internal control system appropriately addresses all five com …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… not-for-profit special education provider located in Utica, New York. UCP provides preschool special education … ended December 31, 2012, UCP reported about $7.9 million in reimbursable costs on its CFR for three preschool special … education programs. Key Findings UCP claimed $97,781 in non-allowable costs for the year covered by our audit. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physicianadministered drugs
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsJericho Fire District – Professional Services (2012M-236)
… District entered into written agreements with the physical trainer and the engineering consultant, there are no Board … these contracts. Further, the payments to the physical trainer were not in accordance with the written agreement. … the written agreement, dated May 2007, states that the trainer is to be paid $40 per hour, during our audit period …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Circleville Fire District – Board Oversight (2013M-343)
… 2013. Background The Circleville Fire District is located in the Town of Wallkill in Orange County. An elected five-member Board of Fire … documentation. The District’s use of credit cards was not in accordance with Board policy. The Board has not adopted an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Shelter Island Union Free School District –Financial Condition (2014M-132)
… operates one school with approximately 230 students and 100 employees. The District’s actual expenditures for the … million. Key Findings The Board underestimated revenues and overestimated expenditures when developing budgets, which … historical data from prior fiscal years to help it develop and adopt budgets that include realistic estimates of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Lewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2021 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2021 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Westchester County – Court and Trust Funds (2024-C&T-3)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2022 through … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 2022 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3School Districts’ Energy Performance Contracts (2013-MR-1)
… complete report - pdf] We also released 8 letter reports to the following school districts: Downsville Central School … [pdf] . Purpose of Audit The purpose of our audit was to review the projected cost and energy savings achieved by … which energy systems are installed, maintained or managed to improve the energy efficiency of, or produce energy for, a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Town of Westerlo – Selected Financial Activities (2013M-323)
… over the financial condition of the water district fund and Justice Court operations for the period January 1, 2012 … The Town of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four elected members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Town of Shelby – Supervisor’s Financial Responsibilities Audit Follow-Up (2021M-121-F)
… the Town of Shelby’s (Town’s) progress, as of May 2024, in implementing our recommendations in the audit report released in December 2021. Background The Town, located in Orleans … assess the Town of Shelbys Towns progress as of May 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/09/13/town-shelby-supervisors-financial-responsibilities-audit-follow-2021m-121Town of Otselic – Records and Reports and Conflict of Interest Audit Follow-Up (2021M-36-F)
… report – pdf] [read complete 2021 report – pdf] Purpose of Audit The purpose of our review was to assess the Town of Otselic’s … The purpose of our review was to assess the Town of Otselics …
https://www.osc.ny.gov/local-government/audits/town/2024/08/16/town-otselic-records-and-reports-and-conflict-interest-audit-follow-2021m-36-fVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of Herkimer and German Flatts. The Village is governed by an elected Village Board composed of a Mayor and four …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fSubmitting Final Payment and Service Information – When Employees Retire
… an accurate and timely pension benefit, you must submit final payment and service information to NYSLRS. We need this … earnings. Ensure allowable payments are included in their Final Average Earnings (FAE) calculation. Determine whether … benefit on or after January 21, 2026, you must submit final payment and service information using the Accrued …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationTown of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has established adequate … that the Supervisor paid claims totaling $54,000 that had not been reviewed and approved by the Board. The Supervisor … collected water rents and permit fees instead of having the collections done by the Town Clerk and the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student … due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Parkland Alienation (2014-MS-5)
… report - pdf] We also released eleven letter reports to the following municipalities: Towns of Amherst [pdf] , Clifton Park [pdf] , East Greenbush [pdf] … 31, 2013. Background "Parkland alienation" occurs when a municipality wishes to sell, lease or discontinue the use …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5