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Cost Saving Opportunities on Payments of Medicare Part C Claims (Follow-Up) (2022-F-14)
To assess the extent of implementation of the recommendation included in our initial audit report, Cost Saving Opportunities on Payments of Medicare Part C Claims (Report 2020-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-22f14.pdfAdministration and Collection of Real Estate Transfer Taxes (Follow-Up) (2021-F-10)
To determine the extent of implementation of the two recommendations included in our initial audit report, Administration and Collection of Real Estate Transfer Taxes (Report 2017-S-88).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21f10.pdfOversight of Information Technology Consultants and Contract Staffing (Follow-Up) (2020-F-21)
To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing (Report 2018-S-38).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f21.pdfPrompt Payment Interest Report FY 2017-2018, May 2018
This report identifies the number of late payments, the number of days to process late payments, the amount of interest paid and the reasons for the delays.
https://www.osc.ny.gov/files/reports/special-topics/pdf/prompt-payment-interest-2017-18.pdfCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… segregation of duties. Review receipt logs and investigate any gaps in the receipt sequence and document the results. Ensure that all adjustments are approved and have supporting documentation prior to being made. Ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Clinton Volunteer Fire Department, Inc. – Oversight of Financial Activities (2014M-142)
… to the use of fire insurance premium tax funds from out-of-state insurers with OSC, as required by March 1 each year. … and recordkeeping. Reconcile the Department’s financial records and prepare a complete and accurate written report …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/08/29/clinton-volunteer-fire-department-inc-oversight-financialUnion Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… assets with values that exceed the established threshold have a tag affixed identifying them as District property. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Collection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… and the regional offices. In contrast, a divisible load is any cargo that can be separated into units of legal weight …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… 2018, the cities of Amsterdam (Montgomery County) and Long Beach (Nassau County) are designated as being in “significant …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water rents in the Napanoch … Napanoch Water District, which provides water service to approximately 448 customers, totaled $201,621 for 2015. … since March 2011. The Board did not establish procedures to provide guidance to the clerk or adequately segregate the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… Purpose of Audit The purpose of our audit was to determine if Town officials established effective internal … oversight. Employees did not always use the time clock to clock in and the Superintendent was unable to provide … budget. Develop written policies or procedures regarding how hours worked are to be recorded consistent with CBA …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund … policy. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Niskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… Purpose of Audit The purpose of our audit was to determine if the District awarded Length of Service Award … officials did not award the appropriate number of points to volunteers for participation in department responses and … Review and amend the District’s point system as necessary to ensure conformity with GML and then award points in …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73DiNapoli: Tax Collections Exceed Projections Through First Half of Fiscal Year
… million higher than the latest projections largely due to strong personal income tax receipts, according to the state monthly cash report and a mid-year report on … settlement dollars. “New York’s cash position continues to improve with higher-than-expected tax collections and …
https://www.osc.ny.gov/press/releases/2015/10/dinapoli-tax-collections-exceed-projections-through-first-half-fiscal-yearHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… to lower the standard for elevated blood lead levels. The number of blood tests requiring follow-up during the audit …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programCounty of Oswego Industrial Development Agency – Revolving Loan Programs (2014M-356)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s revolving loan fund programs for the … is an independent public benefit corporation created to promote, develop, encourage and assist in acquiring, … authorized by statute. The Agency has no formal process to compare current and projected jobs at the time of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-oswego-industrial-development-agency-revolving-loanBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street … Report (CFR) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… and Community Supervision (DOCCS) facility operations, but does not analyze and track the information. As a result, the …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesDiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… and parking summons fees. “I‘m dismayed that we continue to uncover local officials who take advantage of their position to steal taxpayer money,” said DiNapoli. “Local governments need to make sure proper controls are in place to protect public …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three … most diverse addiction treatment system. Its mission is to provide accessible, cost-effective, quality services that …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-follow