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Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… Purpose of Audit The purpose of our audit was to assess Fire Company controls … operating expenditures totaled $80,477. Key Findings The by-laws provide limited guidance pertaining to issuing … there were two signatures on checks. The Board established a "best practices" policy for use of debit cards. However, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Circleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial activities for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Medicaid Program – Medicaid Payments to Medicare Advantage Plan Providers
… whether Medicaid inappropriately paid for recipients’ Medicare Part C cost-sharing liabilities. The audit covered … Background Many Medicaid recipients are also enrolled in Medicare. Such recipients are commonly referred to as …
https://www.osc.ny.gov/state-agencies/audits/2018/09/10/medicaid-program-medicaid-payments-medicare-advantage-plan-providersBroome County – Financial Condition (2013M-224)
… to February 21, 2013. Background Broome County, located in the central southern portion of upstate New York commonly referred to as Southern Tier, has a … budgeted revenue shortfalls and, therefore, had to rely on short-term borrowings. The County did not maintain …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report … services to children with disabilities between the ages of three and five years. CAFL is reimbursed for preschool … to CAFL’s reimbursement rates. Remind CAFL officials of the pertinent SED guidelines that relate to the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualSt. Lawrence County – Financial Condition (2013M-46)
… Purpose of Audit The purpose of our audit was to examine the County’s … December 31, 2012. Background St. Lawrence County, located in northern New York, has a population of approximately 112,000 and encompasses 32 towns, one city, and 13 villages. The …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Lakeland Fire District – Travel and Conference Costs (2013M-145)
… Purpose of Audit The purpose of our audit was to examine the internal controls over travel and conference costs for the period January 1, 2011, to November 30, 2012. … The payment of $15,041 in questionable travel costs which do not appear to be for the District’s benefit. Claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/23/lakeland-fire-district-travel-and-conference-costs-2013m-145Eagle Matt Lee Fire Company Number One Inc. – Financial Operations (2012M-213)
… and supporting duplicate receipts be maintained for fund raising activities. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/eagle-matt-lee-fire-company-number-one-inc-financial-operations-2012m-213Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… The Caton Volunteer Fire Company, Inc. is located in the Town of Caton, in Steuben County. The Company’s officers consist of a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialSUNY System Administration Office – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide audit initiative to determine whether the use …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the … to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andInternal Control System Components
… and Disability Assistance’s (Office) management of its internal control system appropriately addresses all five components of internal control. Our audit scope included the period January … providing technical assistance to agencies, conducting audits of internal control, and issuing the Standards for …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsVillage of Mount Morris – Justice Court (2013M-152)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial activity … The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village of Mount …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Conesus – Justice Court (2013M-140)
… that monthly reports were submitted to the Justice Court Fund (JCF) within the time allowed. Because the Board failed …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Purpose of Audit The purpose of our audit was to assess internal … is a School District Public Library that is located in the Town of Babylon in Suffolk County. The Library is … the Treasurer, who did not deposit certain cash receipts and received payments that were not included in her …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from … actual revenues and expenditures to ensure that operations do not deviate significantly from the budget. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in … City Council, and an appointed Treasurer. The City’s 2012 and 2013 general fund budgets totaled $34 million and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56