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Adequacy of 2021 Budgets - Steuben County (S9-21-19)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to provide an independent evaluation of the County’s adopted … seen little to no impact on their financial operations, while others have seen more significant impacts due to …
https://www.osc.ny.gov/local-government/audits/county/2021/05/28/adequacy-2021-budgets-steuben-county-s9-21-19Town of Willing – Justice Court Operations (2014M-377)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Justice Court operations for the … Court operations. Collections for the Court as reported to the Justice Court Fund totaled $71,238 for the period … Justice’s records and reports. Key Recommendations Prepare a monthly accountability analysis for all money held by the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/04/10/town-willing-justice-court-operations-2014m-377Town of Southold – Financial Operations (2014M-299)
… Purpose of Audit The purpose of our audit was to review selected financial … The Town does not have effective policies and procedures to ensure that cash is properly safeguarded in the Receiver …
https://www.osc.ny.gov/local-government/audits/town/2015/01/30/town-southold-financial-operations-2014m-299Town of Marilla – Town Supervisor’s Activities (2015M-27)
… million. Key Findings The Supervisor relied on a certified public accounting firm (CPA) to maintain the accounting …
https://www.osc.ny.gov/local-government/audits/town/2015/05/22/town-marilla-town-supervisors-activities-2015m-27State Agencies Bulletin No. 1887
… Purpose: The purpose of this bulletin is to inform agencies of the … Questions regarding this bulletin may be directed to the Tax and Compliance Mailbox. … The purpose of this …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1887-2021-paid-family-leave-rate-increaseIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionTown of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Phelps – Financial Management (2015M-70)
… million. Key Findings The Board and Town officials have not developed adequate policies and procedures or financial … funds, the purpose and funding levels of the reserves have not been established. The Board and Town officials have not formally established a multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-phelps-financial-management-2015m-70Town of Louisville – Water User Charges (2015M-44)
… Purpose of Audit The purpose of our audit was to review the Town’s water user … The Town of Louisville is located in St. Lawrence County and has a population of approximately 3,145. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-louisville-water-user-charges-2015m-44Town of Brant – Justice Court (2014M-180)
… Submit monthly reports to the JCF no later than the 10th of the following month. Review and analyze all open case …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/22/town-brant-justice-court-2014m-180Town of Berkshire – Town Clerk (2014M-230)
… Purpose of Audit The purpose of our audit was evaluate the Clerk’s financial and records … January 1, 2013 through June 13, 2014. Background The Town of Berkshire is located in Tioga County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-berkshire-town-clerk-2014m-230Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… no evidence that the Board properly established reserve funds. Key Recommendations Oversee and monitor the accounting …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Town of Andover – Audit of Claims (2013M-388)
… The Town of Andover is located in Allegany County and is governed by an elected five-member Town Board. The … claims, the names of the claimants, the amounts allowed and the funds and appropriation accounts to be charged. Enter in the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-andover-audit-claims-2013m-388CUNY Bulletin No. CU-659
… Purpose The purpose of this bulletin is to inform CUNY payroll staff … CUNY employees who are not in bargaining unit AJ or GA and who cover a domestic partner for health insurance … will continue to have their imputed income submitted by the New York State Department of Civil Service. Background If …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-659-new-additional-pay-earn-codes-cuny-imputed-incomeAccounts Receivable Collection and Reporting
… if the Authority’s accounts receivable collection and reporting procedures were in compliance with applicable laws and regulations for the period January 1, 2012 through June … energy solutions in ways that improve New York's economy and environment by promoting energy efficiency and the use of …
https://www.osc.ny.gov/state-agencies/audits/2015/08/05/accounts-receivable-collection-and-reportingOpinion 94-18
… PROPERTY -- Conveyances Generally (consideration required) FIRE DEPARTMENT -- Villages (existence of fire companies in …
https://www.osc.ny.gov/legal-opinions/opinion-94-18Overpayments of Certain Medicare Crossover Claims
… services rendered. On December 3, 2009, the Department of Health (Department) implemented the Medicare/ Medicaid … the Medicaid claims processing system (eMedNY) for payment of deductibles and coinsurance. Prior to the automated … owed; this often led to incorrect Medicaid payments of Medicare deductibles and coinsurance. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsOpinion 2010-2
… separately elected board of commissioners is not required to sell vehicles that are no longer needed for district purposes pursuant to a competitive bidding process. The method of sale chosen, … v Ambro , 41 NY2d 952, 394 NYS2d 636; Ross v Wilson , 308 NY 605; Davis v Board of Education of the Hewlett-Woodmere …
https://www.osc.ny.gov/legal-opinions/opinion-2010-2Opinion 88-50
… §6-c[2]). A "capital improvement" includes "any physical public betterment or improvement" and related "furnishings, …
https://www.osc.ny.gov/legal-opinions/opinion-88-50Fire Prevention, Safety and Control
… for People With Developmental Disabilities (Office) was in compliance with applicable fire prevention, safety and … it serves. Background The Office provides services in both institutional and residential settings across the … with developmental disabilities. On March 21, 2009, a fire in one of the residences resulted in the death of four …
https://www.osc.ny.gov/state-agencies/audits/2013/11/21/fire-prevention-safety-and-control