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City of Norwich - Emergency Medical Services Billing (2019M-112)
… (EMS) billing. Key Findings The EMS Department did not bill for 614 incidents resulting in $417,600 of unbilled … Consider addressing whether the EMS Department should bill for unserviceable incidents. City officials disagreed …
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
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)
… officials adequately managed the District’s financial condition. Key Findings District officials: Consistently … officials adequately managed the Districts financial condition …
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)
… leave records. Determine whether Town officials ensured the information technology (IT) systems were adequately … to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee … policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time. Design …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Roosevelt Union Free School District - Information Technology (2019M-193)
… did not appoint a Chief Information Officer responsible for all IT matters. The Board did not adopt a disaster … appointing a Chief Information Officer to be responsible for ensuring computerized data is secure, identifying and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/roosevelt-union-free-school-district-information-technology-2019m-193Village of Gowanda - Sewer Financial Operations (2019M-199)
… for shared service costs and adjust it, as needed, based on actual expenditures. Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199State Agencies Bulletin No. 1797
… The purpose of this bulletin is to notify agencies of the 2020 maximum salary limit for members of ORP in Tiers 1 … and 408 (k) (6) (D) (ii) will increase to $285,000 for the 2020 calendar year. Affected Employees Employee who are … Effective Date(s) Institution Paychecks dated January 2, 2020 Administration Paychecks dated January 8, 2020 OSC …
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)
… Purpose To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Obesity and Diabetes Prevention Programs (Report 2017-S-78 ). Background … To determine the extent of implementation of the two recommendations included in our …
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)
… Key Findings The former Business Manager’s separation payment was inadequately supported, and he was overpaid by … The District paid the former Business Manager’s separation payment totaling $84,063 over a period of time, including …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/green-island-union-free-school-district-separation-payments-2019m-55Beacon City School District – Budget Review (B6-13-10)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal … Background The Beacon City School District, located in Dutchess County, issued debt totaling $5,288,000 to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the 2014 fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt … Town of East Hampton Budget Review B71317 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Incorporated Village of Garden City – Check Signing (2021M-39)
… her being present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key … supervise the check-signing process when others use it. In her absence, have authorized alternate signatories sign … checks using their own signatures. Except for as specified in Appendix A, Village officials agreed with our …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Medina Central School District - Tax Collection (2019M-151)
… tax collections and ensure that daily receipts correspond to amounts deposited, intact. Ensure there is sufficient … and collection activities in a timely manner in order to identify errors and discrepancies. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Medina Central School District - Capital Projects (2019M-163)
… Project purchases. The Board did not always approve change orders. Monthly financial reporting to the Board did not … the lowest possible price. Properly approve change orders. Include all itemized Project costs in monthly …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Town of East Hampton – Budget Review (B7-14-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-east-hampton-budget-review-b7-14-18Town of Yorktown - Information Technology (2020M-16)
… - pdf] Audit Objective Determine whether officials ensured the Town’s information technology (IT) systems were … Town officials did not adequately manage user accounts. The Board did not develop a disaster recovery plan. Sensitive … backup procedures and offsite storage, and communicate the plan to officials and employees. District officials …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Town of Colonie –Justice Court Operations (2014M-114)
… the Office of the State Comptroller’s Justice Court Fund on a monthly basis. The justices also implemented various …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/06/27/town-colonie-justice-court-operations-2014m-114Total Receipts – 2021 Financial Condition Report
… by major source for the past five State fiscal years. Total State Receipts Have Increased Over the Past Five Fiscal Years From 2017 to 2021: Total receipts increased 22.5 percent. Tax receipts increased …
https://www.osc.ny.gov/reports/finance/2021-fcr/total-receiptsIX.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 immediately documented and transmitted to the State's Treasury pursuant to §121 of the State Finance Law. Such amounts are to be credited to …
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 revenue and expenditure projections in the Town’s preliminary budget for the 2016 fiscal year are … The purpose of our budget review was to determine whether the significant …
https://www.osc.ny.gov/local-government/audits/town/2015/11/02/town-east-hampton-budget-review-b7-15-19