Search

Town of Huron – Financial Management (2014M-367)

… million. Key Findings The Board and Town officials have not developed multiyear financial plans. The Board and Town officials have not developed policies or procedures to establish financial …

https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-huron-financial-management-2014m-367

Town of Thurston – Financial Management (2013M-280)

… totaled approximately $827,500. Key Findings The Board did not adopt structurally balanced budgets or consistently … monitor the budget during the year. The Board did not adopt a policy, or ensure that procedures were in place, … financial results from prior years and other relevant and available data. Establish a policy and develop procedures to …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280

Mahopac Central School District – Noninstructional Payroll (2020M-32)

… Key Findings The transportation department’s payroll was not adequately approved, supported and documented. Payments to the head bus driver were not always properly approved, calculated and documented. The … received an additional hour of overtime pay daily that was not properly supported by documentation. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/school-district/2020/10/09/mahopac-central-school-district-noninstructional-payroll-2020m-32

CUNY Bulletin No. CU-686

… Information The Uniform Allowance Payment (UA6) is not pensionable and is not included in the calculation of overtime compensation. Tax …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-686-cuny-june-2020-uniform-allowance-payment-and-retroactive

Town of Hampton – Justice Court Operations (2013M-305)

… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … held by the Court or submit the required monthly reports to JCF in a timely manner. Key Recommendations Prepare … accountability analyses. Maintain adequate bail records to determine the amount of bail held by the Court at any …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/01/10/town-hampton-justice-court-operations-2013m-305

CUNY Bulletin No. CU-683

… City health benefits when other non-City group coverage is available. The employee must complete the Health Benefits … Information The Health Benefits Buy Out earnings are not pensionable. Tax Information The CUNY Health Benefits …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-683-city-university-new-york-cuny-health-benefits-buy-out-1

Unified Court System Bulletin No. UCS-291

… members in June and December. In addition, consistent with prior practice, the negotiated changes detailed in the … titles); and Have a Payroll Status of Active, Leave With Pay, or Leave of Absence with an Action/Reason code of Leave of Absence/WDL (WC Dis …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-291-june-2020-uniform-and-equipment-uniform-allowance-and

City of Yonkers – Budget Review (B20-6-6)

… potentially be over budget by as much as $4 million and police overtime costs could potentially be over budget by as … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring … changes in procedures to reduce firefighting and police overtime expenditures. Pay tax certiorari claims from …

https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6

Town of Niskayuna – Water Operations (2013M-328)

… Purpose of Audit The purpose of our audit was to review the Town’s internal … a water receivable control and periodically reconcile it with individual customer accounts. Perform an annual audit of …

https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328

Town of Hebron – Fiscal Oversight (2015M-59)

… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2014 through January 31, 2015. Background The Town of Hebron is located in Washington County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/06/26/town-hebron-fiscal-oversight-2015m-59

Town of Goshen – Police Payroll (2014M-244)

… our audit was to review internal controls over the Town’s police payroll processing for the period January 1, 2012 … $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members did not always sign the daily member attendance record and not …

https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244

Town of Knox – Internal Controls Over Payroll (2014M-35)

… August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… totaled over $2.2 million. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund balance to be maintained. The Board did not develop accurate budget estimates or a formal, … of anticipated revenues, expenditures and fund balance available for appropriation. Develop long-term financial and …

https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231

Town of Harmony – Justice Court (2014M-004)

… or paid, and one case was still pending. The Justice could not provide us with any documentation for the other nine …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004

Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)

… our audit was to review the Town’s internal controls over Court operations for the period January 1, 2012, through June … The Town Supervisor (Supervisor) serves as the Town’s chief executive officer. The Town Board (Board), comprised of … receipts, or properly reports pending and disposed cases to DMV. Our review of Justice Hise’s records disclosed …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195

Westfield, Town of – Financial Management (2013M-389)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management of the highway town-outside-village fund for the period …

https://www.osc.ny.gov/local-government/audits/town/2014/05/02/westfield-town-financial-management-2013m-389

Oversight of School Safety Planning Requirements (Follow-Up)

… districts, and other programs to ensure they are complying with legislation and regulations governing school safety … not sufficiently monitoring School Districts’ compliance with the requirements for school safety planning, and … annually adopt their safety plans in accordance with Department guidance, hold public hearings on the plans, …

https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-follow

Town of Kiantone – Town Clerk (2014M-273)

… Purpose of Audit The purpose of our audit was to review the processes and procedures over … 1, 2013 through August 1, 2014. Background The Town of Kiantone is located in Chautauqua County and has a …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-kiantone-town-clerk-2014m-273

Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare

… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for … therapy services and prescription drugs that are covered by Medicare. The audit covered the period January 1, 2012 to … of the appropriate use of billing codes that indicate a service is not covered by Medicare, and their obligation to …

https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicare

Town of Berne – Procurement (2014M-147)

… annually. Tested purchases were made in compliance with the procurement policy. Key Recommendations There were …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147