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Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Board (Board) was established under Article 8, Section 140 of the Workers' Compensation Law. The primary …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/workers-compensation-program-statement-assessable-expenses-three-fiscal-years-ended-marchCaledonia Joint Fire District – Internal Controls Over Financial Operations (2013M-350)
… required comparisons to prior years, the detail for non-property tax revenue estimates, or estimated fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/caledonia-joint-fire-district-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2016M-173)
… 30, 2015. Background St. Lawrence County is located in northern New York State and encompasses one city, 32 towns …
https://www.osc.ny.gov/local-government/audits/county/2016/06/24/st-lawrence-county-financial-condition-2016m-173Rockland County Department of Social Services – Service Contracts (2014M-368)
… Purpose of Audit The purpose of our audit was to examine internal controls over agreements with contracted … Services is responsible for providing temporary help to eligible individuals and families with social service and … of actual costs, as stipulated in their contracts, and do not process payments until required reports are received. …
https://www.osc.ny.gov/local-government/audits/county/2015/06/12/rockland-county-department-social-services-service-contracts-2014m-368Village of Franklin – Fund Balance Management (2018M-13)
… in Delaware County and has a population of approximately 375. The Village is governed by an elected three-member Board …
https://www.osc.ny.gov/local-government/audits/village/2018/05/04/village-franklin-fund-balance-management-2018m-13Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … not receive reconciled bank statements with the financial reports. The Clerk-Treasurer submitted an inaccurate 2016 … Include reconciled bank statements with the monthly reports provided to the Board. File the Village’s AUD with …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114East Bloomfield Fire District – Financial Operations (2017M-154)
… written procedures or proper internal controls over hall rentals. Key Recommendations Update the procurement policy to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154City of Newburgh – Budget Review (B17-6-18)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2018 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, is authorized to issue … City of Newburgh Budget Review B17618 …
https://www.osc.ny.gov/local-government/audits/city/2017/11/14/city-newburgh-budget-review-b17-6-18Village of Wurtsboro – Financial Operations (2017M-71)
… through May 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately 1,250. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Florida Union Free School District – Information Technology (2017M-146)
… Purpose of Audit The purpose of our audit was to determine whether internal controls over information technology (IT) were appropriately designed and operating effectively for the period July 1, … Ensure that all IT services are provided based on a formal service level agreement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Westmoreland Central School District – State Transportation Aid (2017M-220)
… aid to which it was entitled for the purchase of new buses for the period January 1, 2008 through June 30, 2017. … transportation aid within one year of purchase for 18 buses purchased during our audit period. During our audit, … to the New York State Department of Education for the 18 buses, and the District should receive approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… totaling $74,393 because the services were provided by a therapist who did not have the licensing required to be … are provided by, or under the supervision of, a licensed therapist as required for Medicaid reimbursement. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mVillage of East Rockaway – Justice Court Operations (2017M-206)
… least $1,963 each month between January and June 2016. The bail bank account had a balance of $1,590 as of May 31, 2017, … cash exceeds known liabilities. Maintain a record of bail for each account and review existing bail records to determine how to disburse the existing funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Town of Waterloo – Board Oversight (2017M-110)
… 2016. Key Findings The Board has not established adequate policies and procedures governing separation payments. … not appropriately established. The Board did not establish policies and procedures governing the financial operations of … payments are made from reserves. Establish written policies and procedures over water and sewer financial …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110City of Watertown – Information Technology (2017M-184)
… of Audit The purpose of our audit was to determine whether City officials adequately safeguarded personal, private and sensitive information on City servers and in its financial system for the period July 1, 2015 through April 5, 2017. Background The City of Watertown is located in Jefferson County and is …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Tonawanda – Recreation Fees (2017M-133)
… fees using source documents such as POS system records or daily cash count sheets to ensure that all fees are accounted …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-tonawanda-recreation-fees-2017m-133Town 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-289Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… determine whether Authority officials ensured that water and sewer account adjustments and the assessment of penalties were approved and accurately and appropriately billed and collected and … Wayne County Water and Sewer Authority Water and Sewer Operations and Wastewater …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterSaranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… $30.5 million. Key Findings Unrestricted fund balance at the end of 2016-17 was almost $4.8 million, or 15.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraTown of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately 3,000. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263