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Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… Purpose of Audit The purpose of our audit was to review the Town’s employee compensation and … The Town Supervisor did not adequately segregate payroll duties or establish sufficient compensating controls. …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262College of Nanoscale Science and Engineering – Network Security Controls
… security controls at the College of Nanoscale Science and Engineering (College) are sufficient to minimize the … unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, 2012 through … The College is a global education, research, development and technology operation resource dedicated to preparing the …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsTown of Leicester – Budgeting and Financial Oversight (2015M-158)
… purpose of our audit was to examine the Town’s budgeting and financial oversight practices for the period January 1, … The Town of Leicester is located in Livingston County and has an approximate population of 2,200. The Town is … Key Findings The Board has not adopted budget policies and procedures or a long-term financial plan to govern the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Knox – Internal Controls Over Payroll (2014M-35)
… Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. … $1.8 million. Key Findings Internal controls over payroll and leave time were not properly designed, including a lack …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Town of DePeyster – Town Clerk Operation-Tax Collection (2015M-91)
… The purpose of our audit was to review the Clerk’s records and procedures for tax collection for the period January 1, … The Town of De Peyster is located in St. Lawrence County and has a population of approximately 1,000. The Town is governed by an elected five-member Town Board. General and highway fund budgeted appropriations for 2014 totaled …
https://www.osc.ny.gov/local-government/audits/town/2015/10/26/town-depeyster-town-clerk-operation-tax-collection-2015m-91Overpayments of Hospitals’ Claims for Lengthy Acute Care Admissions (Follow-Up) (2015-F-12)
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report, O
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f12.pdfOverpayments of Certain Medicare Crossover Claims (Follow-Up) (2014-F-17), 30-Day Response
We have followed up on the actions taken by officials of the Department of Health (Department) to implement the recommendations contained in our audit report,
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f17-response.pdfTown of Owego – Shared Services Facility Capital Project (2022M-42)
Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project (Project).
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/owego-town-2022-42.pdfCollection of Electronic Waste Fees (2015-S-18), 90-Day Response
To determine whether the Department of Environmental Conservation (Department) properly collects all fees and surcharges due to the Environmental Protection Fun
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15s18-response.pdfRestrictions on Consecutive Hours of Work for Nurses
… Purpose To determine if the Department of Labor is adequately enforcing the Restrictions on Consecutive Hours of Work for Nurses Law. …
https://www.osc.ny.gov/state-agencies/audits/2018/04/23/restrictions-consecutive-hours-work-nursesTown of Shawangunk - Sewer District Charges (2018M-122)
… State Department of Corrections and Community Supervision (DOCCS) for sewer services. Key Findings The Town: Did not have a written agreement or basis for rates charged to DOCCS for sewer services. Charged sewer district (District) … $2.1 million more than the total expenditures. Charges to DOCCS alone exceeded expenditures by $1.4 million. The …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Village of Menands - Justice Court Operations (2019M-185)
… and bank reconciliations. Forward 34 out of 48 remittances to the Village totaling $523,381 within 10 days of the … investigate any discrepancies. Ensure that all remittances to the Village are made before the 10th of the month. Village … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/11/27/village-menands-justice-court-operations-2019m-185North Bellmore Union Free School District - Procurement of Professional Services (2019M-95)
Determine whether the Board adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/north-bellmore-2019-95.pdfMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service claim payments for pharmacy services covered by recipients’ managed care … and updated in a timely manner. Other Related Audit/Report of Interest Department of Health: Medicaid Fee for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careCollection of Lease and Permit Revenues
… the Department of Transportation is collecting all lease and permit revenues it is owed. The audit covers the period … The Department is responsible for billing permit holders and collecting the amount due. As of May 2012, the Department was owed a total of $6 million in lease and permit revenues, including $2.4 million between two and …
https://www.osc.ny.gov/state-agencies/audits/2013/03/12/collection-lease-and-permit-revenuesVillage of Delhi - Disbursements (2019M-204)
… complete report - pdf] Audit Objective Determine whether the Board and Village officials ensured disbursements, … were for proper purposes and supported. Key Findings The Board and Village officials did not ensure disbursements … Key Recommendations Ensure an individual independent of payroll processing reviews payroll before payment. Create …
https://www.osc.ny.gov/local-government/audits/village/2020/01/31/village-delhi-disbursements-2019m-204Town of Rushford - Procurement (2020M-43)
… goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Of 59 payments totaling $632,000, two purchases totaling … $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the required …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of West Seneca - Capital Project Management (2019M-195)
Determine whether the Town properly planned and managed a capital project.
https://www.osc.ny.gov/files/local-government/audits/pdf/west-seneca-2019-195.pdfNew York State Agencies’ Use of Overtime, January 2014
This report covers overtime patterns over the past seven years.
https://www.osc.ny.gov/files/reports/special-topics/pdf/overtime-2014.pdfPayServ Chart of Account Conversion Question and Answer Sheet
Frequently asked questions about the PayServ Chart of Account conversion
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/payserv-chart-of-accounts-conversion-q-a.pdf