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Internal Controls Over Selected Financial Operations
… are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance … the prescription drug program. Since then, the cost of the prescription drug program averaged $2.5 billion per …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilAccounts Payable Advisory No. 20
… Payable Vouchers and Land Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… operations of the Brentwood Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background … The Department’s receipts totaled approximately $52,300 for the 2011-12 fiscal year. Key Findings The Treasurer does … totaling $33,363 and deposits totaling $99,643 for these accounts are inadequate and inaccurate. The Board …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… financial transactions, and provides for an adequate audit trail. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNewstead Fire Company –Internal Controls (2014M-92)
… used (with supporting documentation) and returned; tickets distributed and sold; prizes purchased and awarded; …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA … is adequately documented, and any analysis in arriving at an approval decision is based on verified information. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… to monitor staffing levels and establish an optimal staff size by analyzing staff needs over all functions and …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218St. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… showing fundraising profitability were not completed. Student treasurers did not maintain independent ledgers … receipts that are remitted to her for deposit and that student treasurers complete profit and loss statements in a … profitability of all fundraising activities. Ensure that student treasurers maintain independent ledgers showing all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
Hamburg Central School District Capital Project 2014M129
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Hicksville Water District – Competitive Quotations (2013M-233)
… required number of competitive quotations are obtained. Attach sufficient documentation to each claim to support …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… [ read complete report - pdf ] Purpose The purpose of our budget review was to determine whether the significant … our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… Purpose of Audit The purpose of our audit was to determine if Trustees were … cash management to adequately safeguard assets. Background The Dongan Patent established the Board of Trustees of the Freeholders and Commonalty of … Town of Southampton Board of Trustees of the Freeholders and Commonalty Trustee Oversight 2013M39 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mAlbany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… of Audit The purpose of our audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. Background The Village of Brightwaters is located in the Town of Islip in … Suffolk County and has approximately 3,300 residents. The Village is governed by an elected Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… policies and procedures for the collection of parking tickets that include the segregation of incompatible duties …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148