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Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… Purpose To determine the extent of implementation of the eight … and investment firm. Finance stated the difference was due to Alternative to Incarceration (ATI) fees collected from … the Court and Trust accounts Key Finding Finance officials have made progress in correcting each of the problems we …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … for fire protection. Key Findings The Supervisor does not maintain timely or accurate accounting records for the … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Medicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the … with incorrect information pertaining to other health insurance coverage that recipients had; $767,471 was paid for …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Town of Conesville – Long-Term Planning (2016M-314)
… Purpose of Audit The purpose of our audit was to examine the Town’s long-term planning for … January 1, 2015 through July 26, 2016. Background The Town of Conesville is located in Schoharie County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/12/02/town-conesville-long-term-planning-2016m-314Town of Owego – Financial Management (2015M-179)
… Purpose of Audit The purpose of our audit was to assess the town’s financial condition for the period … approximately $11.8 million. Key Findings The Board did not develop reasonable revenue estimates for the general … trend of actual results. Formally develop a plan to use the significant accumulated fund balances to finance …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-owego-financial-management-2015m-179XI.16 Vendor Responsibility – XI. Procurement and Contract Management
… 163 of the State Finance Law (SFL) requires that contracts for services and commodities be awarded on the basis of … 8 of the Public Buildings Law provides that all contracts for amounts in excess of five thousand dollars for the work of construction, reconstruction, alteration, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi16-vendor-responsibilityTown of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … were approximately $659,000. Key Findings The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets were adequately … approximately $8.23 million. Key Findings The Board does not review user access on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117State Agencies Bulletin No. 322
… Purpose To provide agencies with schedule for payroll submission and the availability of dates for … payroll auditor or, if the additional action requires salary determination, Carol Trombley in the Salary Determination Unit. Exception : The following agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/322-schedule-agency-payroll-submission-and-availability-reports-and-filesChautauqua County – Financial Condition (2023M-111)
… services. County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent … of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, … officials generally agreed with our findings. Appendix B includes our comment on issues raised in the County’s …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Town of Throop – Procurement (2022M-173)
… Town officials solicited competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did not always ensure that officials solicited competition for purchases subject to competitive bidding or for professional services. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… (Manual). The audit covers the three fiscal years ended June 30, 2011. Background TheraCare provides special … with Manual guidelines. For the three fiscal years ended June 30, 2011, TheraCare claimed approximately $50.1 million …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualTown of Allen - Town Clerk Fees (2016M-28)
… Purpose of Audit The purpose of our audit was to evaluate the Clerk's financial management practices for … total approximately $481,000. Key Findings The Clerk did not routinely issue duplicate receipts or prepare monthly … the Town's meeting minutes. … The purpose of our audit was to evaluate the Clerks financial management practices for the …
https://www.osc.ny.gov/local-government/audits/town/2016/07/01/town-allen-town-clerk-fees-2016m-28SUNY Bulletin No. SU-265
… Purpose To provide instructions for processing Discretionary Lump Sum Payments. Affected … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Fall semester only may be made beginning in … Pay Period 18L, paychecks dated 12/26/2018. Payments for the Spring semester only may be made beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-265-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2018SUNY Bulletin No. SU-153
… Lump Sum Payments. Affected Employees Active employees in Bargaining Unit 08 with the following Pay Basis Codes: 21P … Payments for the Fall Semester may be made beginning in Administration Pay Period 18L, paychecks dated December … are due a lump sum payment of $184.24. Eligible employees on Military Stipend Leave are eligible for this lump sum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-153-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2008SUNY Bulletin No. SU-254
… Purpose To provide instructions for processing Discretionary Lump Sum … 21P , ANN , BIW , CAL , CYF and CYP Background Pursuant to the MOU Side Letter dated 08/05/1998 between UUP, GOER and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-254-suny-discretionary-lump-sum-payments-dlp-and-dls-fall-2017Examination of Official Station Designation
… was to determine if the Department properly designated the official station of a Department employee in calendar years … regulations, travel between an employee’s residence and official station is considered commuting and is not reimbursable. The official station of every employee is designated by the head …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/examination-official-station-designationTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… Purpose of Audit The objectives of our audit were to review the Town’s internal controls over the Justice … two Court clerks with financial responsibilities related to Court Operations. The Justices remitted $327,797 in fines, … to the Supervisor in 2014. Key Findings Justices did not properly segregate the cash receipt duties and did not …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … of three to four years, he used Department credit cards for his personal use and took cash from Department … The Treasurer did not present any claims to the Board for its review and approval. The Treasurer did not maintain …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-board