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City of Norwich - Emergency Medical Services Billing (2019M-112)
… did not bill for 614 incidents resulting in $417,600 of unbilled medical services and inaccurately billed 9 incidents … $8,300; this equates to approximately $200,000 in lost revenue at the current rate of collection. No one reconciles …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-emergency-medical-services-billing-2019m-112Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… Determine whether eligible Village employees received and used leave accruals in accordance with Village policies, and whether amounts paid for benefits were accurate. Key Findings The Treasurer did … separate records on leave accruals earned and used for administrative employees, or the amount of sick leave …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Waterloo Central School District - Financial Condition Management (2019M-137)
… corrective action. Appendix B includes our comment on an issue raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/04/waterloo-central-school-district-financial-condition-management-2019m-137Town of Olive - Accrued Leave and Information Technology (2019M-84)
… Determine whether Town officials accurately maintained employee accrued leave records. Determine whether Town … did not: Maintain accurate leave records or follow the employee handbook and the collective bargaining agreement (CBA). …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Gowanda - Sewer Financial Operations (2019M-199)
… contractual revenues annually and revise them, as needed, to generate sufficient revenues to cover expenditures. Develop an equitable basis for shared … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199State Agencies Bulletin No. 1797
… (D) (ii) will increase to $285,000 for the 2020 calendar year. Affected Employees Employee who are members of ORP in … to reflect the Maximum Salary Limit for 2020 Calendar Year. PayServ will automatically stop ORP contributions when … resume in the first paycheck of the following calendar year. Questions Questions regarding this bulletin may be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1797-maximum-salary-limit-optional-retirement-plan-orp-retirement-tiers-1Oversight of Obesity and Diabetes Prevention Programs (Follow-Up)
… 2017-S-78 ). Background Our initial audit report, issued on September 17, 2018, examined whether the Department of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-obesity-and-diabetes-prevention-programs-followGreen Island Union Free School District - Separation Payments (2019M-55)
Determine whether separation payments were calculated correctly and supported by employee contracts
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55George Junior Republic Union Free School District – Website Transparency (2021M-212)
… parties from readily accessing and reviewing documents to make informed decisions. Officials did not post the following …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/george-junior-republic-union-free-school-district-website-transparencyIX.8 Federal Grant Refunds – IX. Federal Grants
… Amounts received by state agencies that represent a return of monies paid from state appropriated funds are to be … was made. Since all federal fund payments are charged to appropriation/segregation records, any refunds of such … charged when the initial payment was made. Applying the refund reduces the expenditure balance on the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsTown of East Hampton – Budget Review (B7-15-19)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … The Town’s preliminary budget complies with the property tax levy limit. Key Recommendations The budget …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19Village of Castile – Water Billing for Letchworth State Park (2021M-1)
… Ensure the water usage overage rates charged to State Parks follow the contract and contract amendment. …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Town of Virgil – Board Oversight (2015M-40)
… with unpaid water and sewer billings were not included on re-levy lists. The Board did not ensure that adequate …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The … records. Key Recommendations Adopt realistic budgets based on prior years’ actual results and current and future known …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Westchester Library System – Procurement (2015M-199)
… was to evaluate the Library System’s procurement processes for the period January 1, 2014 through June 23, 2015. … which was chartered by the New York State Board of Regents in 1959. The Library System, which is located in the Village … address New York State General Municipal Law bidding or best value requirements when procuring goods and services for …
https://www.osc.ny.gov/local-government/audits/library/2015/10/02/westchester-library-system-procurement-2015m-199Patchogue-Medford Union Free School District – Budget Review (B7-16-1)
… in the District’s tentative budget for the 2016-17 fiscal year are reasonable. Background The Patchogue-Medford Union … to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/patchogue-medford-union-free-school-district-budget-review-b7-16-1Uniondale Union Free School District – Procurement (2016M-195)
… The Uniondale Union Free School District is located in the Town Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195Tuxedo Union Free School District – Financial Condition (2015M-360)
… Adopt structurally balanced budgets, not rely on one-time revenues, maintain reserves at reasonable levels …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/tuxedo-union-free-school-district-financial-condition-2015m-360Oswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments … was provided for the Assistant Superintendent’s review to ensure that the information used by the assistant to calculate separation payments was accurate. BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsOrange-Ulster Board of Cooperative Educational Services – Fixed Assets (2016M-268)
… Purpose of Audit The purpose of our audit was to review controls over fixed assets for the … January 13, 2016. Background The Orange-Ulster Board of Cooperative Educational Services (BOCES) is a public …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/04/orange-ulster-board-cooperative-educational-services-fixed-assets-2016m-268