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Town of Duanesburg – Financial Records and Reports (2020M-116)
… [ read complete report - pdf] Audit Objective Determine whether the Town Supervisor (Supervisor) maintained complete, accurate and up-to-date accounting records and … ensure that the Town’s accounting records and reports were complete, accurate, up-to-date or timely. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2021/02/05/town-duanesburg-financial-records-and-reports-2020m-116Town of East Greenbush – Justice Court Operations (2016M-60)
… The purpose of our audit was to examine the Courts financial operations for the period January 1 2014 …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/05/06/town-east-greenbush-justice-court-operations-2016m-60CUNY Bulletin No. CU-309
… agencies that CUNY employees may now elect to participate in the New York State Deferred Compensation Plan. Background … agencies that CUNY employees may now elect to participate in the New York State Deferred Compensation Plan …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-309-cuny-employees-eligible-participate-new-york-state-deferredMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… Dual Complete. The audit covered the period September 1, 2008 through August 31, 2013. Background Many Medicaid … “dual-eligibles.” In 1997, Congress established Medicare Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsIX.7.K Record Retention – IX. Federal Grants
… should refer to the General Retention and Disposition Schedule for New York State Government Records as published … agencies are published on the State Education Department's website at: … correspondence related to fiscal matters. Documentation of final acceptance by grantor and closure. Any other …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7k-record-retentionOversight of the Early Intervention Program’s State Fiscal Agent
… period April 1, 2013 through December 10, 2015. Background In New York State, the Department of Health (Department) is … with the current SFA, Public Consulting Group (PCG). In total, the Department has paid $19.1 million since April … Office for the Aging/Department of Health: Social Adult Day Services (2014-S-31) …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentVillage of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth activity’s financial activities were properly … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Town of Shandaken – Employee Compensation and Benefits (2017M-289)
… employees and whether amounts withheld and paid for employee benefits were accurate for the period January 1, … the audit period. Also, Town officials did not withhold employee contributions for health insurance coverage. As a … and seven employees were overcharged by $724. A former employee who retired in 2017 received, used and was paid for …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-shandaken-employee-compensation-and-benefits-2017m-289Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88Village of Hewlett Bay Park – Financial Management (2022M-30)
… was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Lisle – Highway Department Long-Term Planning (2022M-183)
… and financing approaches to address them . As a result: 10 of the 15 pieces of major highway equipment and vehicles … and 17 years beyond their optimal usable life. Out of the 10 pieces of major highway equipment and vehicles reviewed, … equipment capital reserve funds to save funds for asset replacement. Key Recommendations Develop long-term capital …
https://www.osc.ny.gov/local-government/audits/town/2023/03/17/town-lisle-highway-department-long-term-planning-2022m-183Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the period … The purpose of our audit was to review the Towns financial …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Village of Afton – Claims Auditing and Disbursements (2023M-177)
… anyone other than current Village officials or employees. In addition, we reviewed 50 disbursements totaling $11,480 … Discontinue authorizing the Clerk-Treasurer to pay claims in advance of audit and ensure claims contain sufficient …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Tompkins Fire District – Board Oversight (2023M-33)
… AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… which is governed by a five-member Town Board, is located in Erie County and has approximately 2,800 residents. The … and established by local law a tax relief rebate program in 2013 to provide property owners with a one-time property …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189NFC Development Corporation – Project Approval and Monitoring (2021M-11)
… total of 96 positions actually did so. Three of the eight loans reviewed had delinquent payments totaling $39,000. In … and procedures outlining the actions to be taken when loans are delinquent and other terms of the agreements are …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… accrual entries. In addition, five employees had 21 time sheets lacking proper approvals and two employees had eight time sheets that were missing. The former payroll supervisor … to reduce calculation errors. Obtain proper approved time sheets prior to paying employees. Ensure overtime is approved …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mHigher Education – 2023 Financial Condition Report
… academic year 2022-23, New York State public and private higher education institutions enrolled 777,838 full-time and … In academic year 202223 New York State public and private higher education institutions enrolled 777838 fulltime and …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationInstitute of Technology at Utica/Rome – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees … and regulations and is free from fraud, waste and abuse. The audit covers the period April 1, 2008 to March 31, 2011. Background New … To determine whether the use of travel monies by selected government employees …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/institute-technology-uticarome-selected-employee-travel-expensesTown of Kent – Procurement and Information Technology (2017M-85)
… Purpose of Audit The purpose of our audit was to evaluate controls over procurement and … 1, 2016 through January 25, 2017. Background The Town of Kent is located in Putnam County and has a population of … Town of Kent Procurement and Information Technology 2017M85 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85