Search
Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… over to the next fiscal year. For 2018, the amounts paid by surviving spouses for their health insurance premiums were … had balances outstanding totaling $1,084, and two overpaid by $553. Key Recommendations Adopt procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Controls Over Unclaimed Bottle Deposits
… many beverages sold in the State, such as soft drinks and beer. Consumers may then return their empty beverage …
https://www.osc.ny.gov/state-agencies/audits/2017/12/19/controls-over-unclaimed-bottle-depositsPublic Safety Overtime
… from employers who are seeking clarity about public safety overtime, Regulation 315.5 of the New York Codes, Rules and … has been established to help employers determine what overtime is reportable and pensionable. As of July 1, 2019, public safety overtime that is paid by a public entity, and meets other …
https://www.osc.ny.gov/retirement/employers/public-safety-overtimeWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Procurement (2016M-33)
… August 31, 2015. Background The Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational … approximately 42,500 students in Washington, Saratoga, Warren, Hamilton and Essex counties. BOCES delivers more than …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Victory – Audit Follow Up (2010M-35-F)
… The Village’s operating expenditures in the general fund for the fiscal year ended May 31, 2009, were approximately …
https://www.osc.ny.gov/local-government/audits/village/2013/04/05/village-victory-audit-follow-2010m-35-fDutchess County Water and Wastewater Authority – Cash Receipts (2016M-360)
… Purpose of Audit The purpose of our audit was to assess the Authority’s internal controls over cash … The Dutchess County Water and Wastewater Authority is a public benefit corporation that was established in 1991 by …
https://www.osc.ny.gov/local-government/audits/county/2016/11/25/dutchess-county-water-and-wastewater-authority-cash-receipts-2016m-360Nyack Union Free School District – Network User Accounts (2021M-113)
… - pdf ] Audit Objective Determine whether Nyack Union Free School District (District) officials adequately managed … Determine whether Nyack Union Free School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/28/nyack-union-free-school-district-network-user-accounts-2021m-113Village of Mayville – Online Banking (2020M-150)
… [ read complete report - pdf ] Audit Objective Determine whether the Village … online banking transactions. A dedicated computer was used for online banking but authorized users were not provided …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150Buffalo United Charter School - Financial Management (2018M-197)
… (NHA), which is responsible for the general management and control of the School’s finances. The Board did not have control over School funds or how they are used. Key … terms of the management agreement with NHA to gain more control over the School’s finances. Continue to periodically …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/03/22/buffalo-united-charter-school-financial-management-2018m-197Geneseo Central School District - Online Banking (2019M-172)
Determine whether District officials ensured online banking transactions were appropriate and secure
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172McLean Fire District - Financial Operations (2017M-296)
… The Treasurer did not adequately secure unused check stock. Key Recommendations The Board should ensure the annual … of our audit. The Treasurer should secure District check stock. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/mclean-fire-district-financial-operations-2017m-296Hudson Falls Central School District - Retiree Insurance Contributions (2018M-18)
Hudson Falls Central School District Retiree Insurance Contributions 2018M18
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/hudson-falls-central-school-district-retiree-insurance-contributionsBeaver Dams Volunteer Fire Company, Inc. - Financial Activities (2018M-17)
… Key Findings The Board has not provided adequate oversight of financial activity. Treasurers did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/06/15/beaver-dams-volunteer-fire-company-inc-financial-activitiesTioga Central School District – Cash Management (2020M-83)
… did not develop and manage a comprehensive investment program or comply with the District’s investment policy. Had …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/13/tioga-central-school-district-cash-management-2020m-83Town of Patterson - Recycling Center Cash Receipts (2019M-237)
… and amount as received). Key Findings Cash receipts were not remitted timely and intact, resulting in discrepancies with 44 of 76 remittances (58 percent) to the Town Clerk. Center cash collection records were … and incomplete. We found that Town officials were unable to locate 41 special permits issued and three pressnumbered …
https://www.osc.ny.gov/local-government/audits/town/2020/03/20/town-patterson-recycling-center-cash-receipts-2019m-237Fallsburg Central School District - Fund Balance Management (2020M-12)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Mooers - Cash Management (2020M-36)
… Audit Objective Determine whether Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had the Supervisor invested … funds in a financial institution with higher available interest rates, revenue could have increased by approximately …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Town of Dayton - Supervisor's Records and Reports (2019M-189)
… (Supervisor) maintains complete and accurate financial records and reports. Key Findings The Supervisor: Did not maintain complete and accurate financial records and reports. Did not issue receipts. Did not submit … accounting to the Board for its audit of the Supervisor’s records. Key Recommendations The Supervisor should: Maintain …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Local Government Data
… Download annual financial data spreadsheets by class of local government and year. Use Open Book New York to see data for an individual local government. File local government data with the Office of the State … Local Government Data …
https://www.osc.ny.gov/local-government/dataMedicaid Program – Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care Organizations
… applying the administrative costs in determining MCO premium rates. Our audit covered the period January 1, … care premium rates, which are based, in part, on allowable MCO administrative costs. For this purpose, the Department … of these payments, the Department does not adjust each MCO’s premium to reflect the MCO’s actual facilitated …
https://www.osc.ny.gov/state-agencies/audits/2017/09/13/medicaid-program-administrative-costs-used-premium-rate-setting-mainstream-managed-care