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Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… (Empire’s) payments to Albany Medical Center (AMC) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… for certain special items (such as implants, drugs, and blood) that are not covered by the standard fee schedules. …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the District’s … financial operations for the period January 1, 2012, to March 18, 2013. Background The District is a district … the Treasurer did not submit monthly financial reports to the Board, but has filed the required annual financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mOrleans County – Department of Social Services (2012M-222)
… assistance provided by the County for the period January 1, 2011, to September 7, 2012. Background Orleans County is … Ensure that DSS personnel adequately communicate with each other to avoid errors, such as duplicate payments. … documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Amsterdam – Records and Reports (2013M-266)
… statements. As of September 17, 2013, the City had not yet closed its accounting records, initiated the independent … manner. Ensure that the accounting records are properly closed at year end. Initiate the independent audit and file …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Champlain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… which were remitted to the bookkeeper were not supported by adequate documentation, such as duplicate press-numbered … or approve the salaries of any Program employees paid by the Town, except for the Town’s recreation director. Key …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Wellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … Although the Board appropriated fund balance each year to help finance the budget, none of it was needed because the …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159City of Lockport -- Budget Review (B1-15-20)
… fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The … Council will have to adopt a local law to override the tax levy limit. Key Recommendations Consider a significant … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. Ensure the appropriation …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20City of Salamanca – Selected Financial Activities (2015M-284)
… 1, 2013 through September 10, 2015. Background The City of Salamanca is located almost entirely within the Allegany … City of Salamanca Selected Financial Activities 2015M284 …
https://www.osc.ny.gov/local-government/audits/city/2016/03/04/city-salamanca-selected-financial-activities-2015m-284West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… 10 schools with approximately 3,600 students, is governed by an elected seven-member Board of Education. The District’s … District officials have historically funded reserves by transferring unrestricted fund balance, which resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which was granted a five-year charter by the Board of Regents of the University of the … Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. Key Findings Certain …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mPittsford Central School District – Security of Personal, Private and Sensitive Information (PPSI) on Mobile Computing Devices and Extracurricular Cash Records and Collections (2016M-92)
… The Pittsford Central School District is located in the Towns of Pittsford, Brighton, Mendon, Penfield and Perinton in Monroe County and the Town of Victor in Ontario County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/pittsford-central-school-district-security-personal-private-and-sensitiveWeedsport Central School District – Financial Management (2016M-94)
… two schools with approximately 800 students, is governed by an elected five-member Board of Education. The District’s … it to between 3 and 4 percent of the ensuing year’s budget by addressing the District’s reliance on non-recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Roxbury Central School District – Financial Condition (2013M-207)
… Delaware and Schoharie Counties. The District is governed by the Board of Education which comprises five elected … make transfers to unrestricted fund balance, where allowed by law, or other reserves established and maintained in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… to the adult education program and the procurement of professional services for the period July 1, 2014 through … District officials did not seek competition for eight professional services and insurance totaling approximately … appropriate tuition rates. Monitor the procurement of professional services to ensure compliance with adopted …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… True North Rochester Preparatory Charter School, located in the City of Rochester, is governed by the Board of … significant concerns with the lack of detail contained in the memorandum of understanding (MOU) in the School’s contract with the CMO. Without clear and …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mSchool Districts’ Energy Performance Contracts (2015-MR-1)
… reports to the following school districts: Half Hollow Hills Central School District [pdf] , Island Trees Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1City of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280Town of Shelby – Financial Management (2012M-206)
… 7, 2012. Background The Town of Shelby is located in Orleans County and has a population of approximately 5,300 … the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances … were approximately $997,800 less than cash balances in the Town’s computerized accounting records. The Justice …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… 30, 2013. Background The Jefferson County Soil and Water Conservation District provides services and funds projects related to the conservation of soil and water resources, the improvement of water quality control, the prevention of soil erosion and the … Jefferson County Soil and Water Conservation District Internal Controls Over Selected …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-over