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Town of Canton - Compensation and Benefits (2018M-159)
… The Supervisor re-allocated and collected additional salaries for bookkeeping duties totaling $73,794 from April … provided during this period. The Board did not authorize salaries paid to officers and employees totaling $145,671 or … and employees. Implement procedures to ensure that all salaries and benefits are provided to officers and employees …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Hudson - Payroll and Accrued Leave (2020-14)
… controls. The Council did not adopt policies that address how compensatory (comp) time will be authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the use of … process. Adopt policies and procedures that address how comp time will be earned and used. Develop a process to …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Monitoring and Administration of Public Protection Grant Programs
… of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… Objective To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed … in duplicate payments for services already paid on another claim, including $18,663 confirmed by United and $205,102 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesProject Tracking Systems and Economic Assistance Program Evaluations
… tax credits, real estate development, marketing, and other forms of assistance. ESD offers 57 programs with over 5,000 …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… 2020. In 2000, Transit began to deploy its New Technology Train (NTT) cars (R142, R142A, R143, R160, and R188). In June 2020, the R179 train cars were deployed into revenue service. The NTTs are … of recording capacity, and Transit could not retrieve a download when it is requested for a non-emergency …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followDiNapoli: NYC Faces Unprecedented Fiscal and Economic Challenges
… Trust. The city also reduced the general reserve for FY 2021 from $1 billion to $100 million, the statutory minimum …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-nyc-faces-unprecedented-fiscal-and-economic-challengesDiNapoli: Trouble Ahead for Local Governments and Schools
… be severe for many municipalities’ finances, according to a report released today by New York State Comptroller … or delayed, DiNapoli called on the federal government to provide aid to local governments before drastic service … Revenue Challenges During the COVID-19 Pandemic Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… taxes for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting records for … the cash attributable to each individual fund. The Board does not receive all the financial information it needs to …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Harford Fire District – Records and Reports (2016M-170)
… Purpose of Audit The objective of our audit was to review the District’s financial operations for the period … Complete monthly bank reconciliations and budget-to-actual reports. … Harford Fire District Records and …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Improper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… Objective To assess the extent of implementation of the three … Medicaid provides a wide range of health care services to individuals who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followTown of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Forensic Audit of Dual Employment Approvals and Conflicts
… Transportation Authority (MTA) employees who also worked for a New York State or City agency had approval to do so; … during the period July 1, 2009 through June 30, 2010 for payroll analysis purposes, and through December 31, 2011 for field observations. Background The MTA provides …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsMental Health Education, Supports, and Services in Schools
… instruction in mental health. The Education Law mandates all schools to ensure that their health education programs … to in-school mental health supports and services for all students (currently, these are only required if specified … prevention and early intervention program available for all students. The New York City Department of Education …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsControls and Management of the Unemployment Insurance System
… system and to comply with selected portions of the New York State Information Security Policy and Standards. The audit …
https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-systemContact Update and Online Help for Local Officials
… staff in local governments to use our Online Services system to provide and maintain up-to-date contact information within our Local Government Contact Management System (LGCMS). To get started, log in with your username and … contacts through the State Education Department SEDREF system. SEDREF ENROLLMENT Chief Financial Officers (CFOs) and …
https://www.osc.ny.gov/local-government/resources/contact-update-and-online-helpSchuyler County – Court and Trust Funds (2021-C&T-1)
… when implemented properly and consistently, provide a system of internal controls to account for and safeguard …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2021/12/10/schuyler-county-court-and-trust-funds-2021-ct-1Wyoming County Court and Trust Funds (2020-C&T-2)
… on an annual basis to the State Comptroller accounting for all money, securities and other properties deposited to the … the Treasurer for a period of three years, together with all accumulated interest, less the Treasurer’s statutory … property. The Treasurer should, after public notice, pay all such abandoned property to the State Comptroller by the …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2020/05/08/wyoming-county-court-and-trust-funds-2020-ct-2Delaware County – Court and Trust Funds (2022-C&T-2)
… - pdf] Purpose of Review The purpose of our review was to determine whether County officials established appropriate controls to safeguard and account for court and trust funds for the … 1, 2019 through March 24, 2022. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2