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Town of Rushford - Procurement (2020M-43)
… totaling $189,000, 17 purchases totaling $56,000 did not have the required request for proposals (RFP) and/or the …
https://www.osc.ny.gov/local-government/audits/town/2020/06/12/town-rushford-procurement-2020m-43Town of Mooers – Payroll (2014M-087)
… 31, 2013. Background The Town of Mooers is located in Clinton County, has a population of approximately 3,600 … payroll functions without sufficient compensating controls in place. The Supervisor’s payroll reviews were inadequate. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-mooers-payroll-2014m-087Town of Johnstown – Payroll (2014M-55)
… was to examine the Town’s internal controls over payroll for the period January 1 through December 31, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.5 million. Key Findings Employees were overpaid for overtime due to issues relating to leave time. Employees …
https://www.osc.ny.gov/local-government/audits/town/2014/07/03/town-johnstown-payroll-2014m-55Town of Warrensburg - Procurement (2014M-96)
… evidence that the quotes were obtained. The Town did not have contracts with all service providers. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/06/20/town-warrensburg-procurement-2014m-96Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… the extent of implementation of the seven recommendations in our initial audit report, Administration of Mitchell-Lama … Housing Program units were assigned to eligible tenants in compliance with properly established waiting lists. The … The Mitchell-Lama Housing Program (Program) was created in 1955 to provide affordable rental and cooperative (co-op) …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followTown of Wilson –Purchasing (2014M-077)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls … 1, 2012 through February 11, 2014. Background The Town of Wilson is located in Niagara County and serves a … The purpose of our audit was to evaluate the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Town of Minden – Budgeting (2014M-366)
… of our audit was to review the Town’s budgeting practices for the period January 1, 2011 through July 31, 2014. … population of approximately 4,300. Budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … of our audit was to review the Towns budgeting practices for the period January 1 2011 through July 31 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Town of Middlefield – Budgeting (2015M-109)
… regarding adopting, monitoring and controlling the budgets for the period January 1, 2013 through January 6, 2015. … revenues, such as fund balance, as a financing source for recurring expenditures. Perform timely budget transfers … regarding adopting monitoring and controlling the budgets for the period January 1 2013 through J …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of Corning – Procurement (2020M-93)
… of Corning (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the … seeking competition. Although the Board was required to document its rationale for awarding the contract to a …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Payments Allowed in Advance of Audit – Improving the Effectiveness of Your Claims Auditing Process
… district generally may, by resolution, authorize payment in advance for public utility services, postage, freight and express … petty cash payments will involve small amounts required for infrequent purchases, such as office supplies. The amount …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-allowed-advance-auditLicensing and Monitoring of Proprietary Schools
… Objectives To determine whether the State Education Department’s (Department) Bureau of … have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its … To determine whether the State Education Departments Bureau of Proprietary School …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsTown of Berne – Procurement (2014M-147)
… internal controls over the Town’s purchasing practices for the period January 1, 2013 through February 28, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 for the general and highway funds total $2.2 million. Key … internal controls over the Towns purchasing practices for the period January 1 2013 through February 28 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Selected Aspects of Subway Station Safety
… Background New York City Transit (Transit) is responsible for providing public transportation in New York City, … 469 subway stations is one of Transit’s essential duties. This is the responsibility of Transit’s Division of Station … Service Call Center (MSCC) and are to be repaired within 30 days; ‘C’ defects are non-safety, non-security, and …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyAssessment and Collection of Selected Penalties
… to notify WCB in writing when the claimant's insurance carrier fails to pay or notify them within 45 days that … it is determined that payment should have been made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are to be deposited …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOverpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available … are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsNotice of Assessment on State Lands
… Signed into law on November 28, 2016 as Chapter 449 of the Laws of 2016 - A.7673 (Dilan) / S.5926 (Marchione) – Conforms …
https://www.osc.ny.gov/legislation/notice-assessment-state-landsCity of Albany – Payroll (2015M-110)
… Purpose of Audit The purpose of our audit was to review the City’s payroll operations for … 1, 2013 through September 30, 2014. Background The City of Albany is located in Albany County and has a population of … City of Albany Payroll 2015M110 …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Administration of Non-Competitive and Limited-Competition Contracts
… Purpose To determine whether the Administration for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also assessed the adequacy of ACS's monitoring of contractor services. The …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsTown of Byron – Procurement (2024M-11)
… by using a State fuel contract and may have paid less for other goods and services. The Board and Town officials: … approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our audit … proposals in accordance with the Town’s procurement policy for 10 purchases totaling $68,103. Did not use request for …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Airmont – Claims Auditing (2024M-1)
… not audit claims before payment to ensure that claims were for appropriate Village purposes, accurate, and adequately … In addition: One vendor was potentially overpaid $36,905 for snow plowing services due to the vendor’s use of the …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1