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Village of Madison - Collections (2023M-160)
… Madison (Village) Clerk-Treasurer recorded and deposited all collections accurately and timely. Key Findings The … of Madison Village ClerkTreasurer recorded and deposited all collections accurately and timely …
https://www.osc.ny.gov/local-government/audits/village/2024/02/16/village-madison-collections-2023m-160Village of Islandia – Overtime (2023M-121)
… of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent … he claimed to have in support of his overtime pay. The Building Inspector approved his own overtime that totaled … $53,719 for the audit period. Village officials and the Building Inspector had no documentation to support the hours …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Town of Colesville – Procurement (2023M-92)
… report – pdf] Audit Objective Determine whether Town of Colesville (Town) officials used a competitive process to … with the Town’s procurement policy requirements. Of the 28 purchases reviewed totaling $1.2 million, officials … goods and services. Retain adequate documentation of actions taken when procuring goods and services. Town …
https://www.osc.ny.gov/local-government/audits/town/2023/11/22/town-colesville-procurement-2023m-92Village of Ellicottville – Procurement (2016M-426)
… Village of Ellicottville is located in Cattaraugus County and has a population of approximately 375. The Village is … purchases exceeding the bid limits as required by statute and the procurement policy. Consider revising the procurement …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Assessment and Collection of Selected Penalties
… notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the … general fund. Key Findings While WCB properly bills for the HP-1 penalties, it has not been making sufficient … accounts receivable and other WCB accounting records for the penalties it has inappropriately assessed on …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOverpayments of Certain Medicare Crossover Claims
… are also eligible for Medicare, the federal health insurance program available to people 65 or more years-old, … of Health (Department) implemented the Medicare/ Medicaid claim crossover system. Under the system, providers submit … because eMedNY incorrectly interpreted certain crossover claim adjustment codes; and did not properly apply Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsTown of Franklinville – Procurement (2024M-56)
… requirements. Further, they did not research publications or attend free trainings that were available to assist them … their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed … were not familiar with the Town’s procurement policy, or their procurement and claims audit responsibilities, the …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for the period … in the appropriation of fund balance that is not needed to finance operations. Develop comprehensive financial and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308American Academy of Pediatrics, District II
… paid AAP approximately $1.5 million under these contracts for expenses related to various immunization initiatives. Key … to the Department 16 Standard Vouchers and 1 Claim for Payment (together referenced as “vouchers”) as “just, … and that the balance is actually due and owing” which our examination revealed to contain material false information …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTown of Enfield – Purchasing (2016M-377)
… the procurement policy when obtaining goods and services on behalf of the Town. Ensure all payments are in compliance …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Collection of Medicaid Accounts Receivable (Follow-Up)
… who are affiliated and share the same federal taxpayer identification number. We also found the Department needed to act more … to routinely refer appropriate accounts receivable to the State Attorney General for collection. Key Finding Department …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followTown of Genesee – Disbursements (2016M-433)
… of Audit The purpose of our audit was to review the cash disbursement process for the period January 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Review of Trivision Tek Group, Inc.
… the Medicaid Data Warehouse under both GDA X199 with ESD and as a subcontractor to Currier McCabe & Associates (CMA) … for services previously paid for, or were payable by, CMA and for services never performed. This includes $330,200 for … to CMA at the New York State Department of Health (DOH) and $19,800 for project management services that were never …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Stuyvesant – Procurement (2017M-54)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s procurement practices for the period … services and does not require competitive methods to be used when procuring these services. Town officials were unable to provide documentation showing that they sought competition …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Orangetown – Overtime (2017M-48)
… The Town of Orangetown is located in Rockland County and has a population of approximately 50,500. The Town is … total approximately $73 million. Key Findings The Board and Town officials did not develop overtime budgets based on known needs and historical trends. Officials did not adequately monitor …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Oversight of Water Supply Emergency Plans
… The audit covered the period January 2017 to January 2023 for the Department and April 2019 to November 2022 for DHSES. About the Program The Department is responsible … as denial of service, impacting public health and economic vitality. Several states – such as Florida, Nevada, Maine, …
https://www.osc.ny.gov/state-agencies/audits/2023/06/27/oversight-water-supply-emergency-plansVillage of Tivoli – Procurement (2015M-79)
… is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is … not always use competitive methods for purchasing goods and consumable products. Key Recommendation Ensure that … officials use competitive methods when procuring goods and services in accordance with General Municipal Law and the …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Village of Shortsville – Board Oversight (2015M-5)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Village’s financial … approximately $1.6 million. Key Findings The Board did not conduct or provide for an annual audit of the … engage the services of an independent public accountant to do so. Develop and adopt annual budgets with realistic …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-shortsville-board-oversight-2015m-5Town of Minetto – Information Technology (2022M-9)
… final report - pdf] Audit Objective Determine whether Town of Minetto (Town) officials ensured information technology … local user accounts and permissions. As a result, four of 10 computers had unneeded and unused local user accounts. … written IT contingency plan to minimize the risk of data loss or suffering a serious interruption of service. …
https://www.osc.ny.gov/local-government/audits/town/2022/05/27/town-minetto-information-technology-2022m-9Determination of Residency for Tuition Purposes
… June 2015 through September 2019. About the Program The State University of New York (SUNY) is the largest … initial determination of residency status should be based on information provided by the student during the admissions … overcharges totaling $44,171 for students charged the out-of-state rate from our reviews at seven SUNY campuses. …
https://www.osc.ny.gov/state-agencies/audits/2022/05/26/determination-residency-tuition-purposes