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Town of Sheridan – Shared Services Costs (2023M-74)
… report – pdf] Audit Objective Determine whether the Town of Sheridan (Town) was reimbursed equitably for shared … Determine whether the Town of Sheridan Town was reimbursed equitably for shared service …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Wallkill Central School District – Claims Auditing (2023M-52)
… for valid purposes and properly reported to the Board of Education (Board). Key Findings The claims auditor did not … a claim that is not valid and legal. 11 warrants (lists of claims) totaling $464,801 were not included in the claims … reports to the Board. As a result, the Board was not aware of all claims paid. The claims auditor’s deficiencies with …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52City of Amsterdam – Recreation Department (2023M-29)
… of $6,801 for the summer camp. $4,303 was deposited from sales during the eight-hour Oktoberfest but officials … $895 in cash was remitted for the four-hour Craft Beer Fest the day of the event . Tickets cost $45 to drink beer and $5 for designated drivers . Officials could not …
https://www.osc.ny.gov/local-government/audits/city/2023/07/21/city-amsterdam-recreation-department-2023m-29Village of Washingtonville – Financial Condition (2013M-346)
… 2012. Background The Village of Washingtonville is located in Orange County. The Village Board is responsible for … budget estimates and monitor the budget, resulting in operating deficits in the Village’s three operating funds (general, water and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-washingtonville-financial-condition-2013m-346IX.12.H Key CMIA Documents – IX. Federal Grants
… While CMIA applies to federal program funding, all aspects of implementation – program coverage, implementation … and lead state agencies responsible for administration of covered programs must prepare two major documents for … Annual Treasury-State Agreement (TSA): Details the terms of implementation of CMIA in the state for each SFY. The TSA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsState Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseReview of Advance Contract Payments
… New York State Education Department (SED) monitors their contractors’ performance to ensure they expended the advanced … We selected 13 contracts valued at $224,000 where the contractors received only an initial advance payment. These … SED needed to improve its contract monitoring to ensure contractors expended advanced funds in accordance with the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a population of … annual budgets as possible. The Clerk did not routinely issue a duplicate receipt for every transaction where no … by law and sound business practices for Town operations; Issue duplicate receipts where no other evidence of receipts …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… and evaluating financial statements and cash flow forecasts. Comply with the Foundation Agreement and not … the Foundation investment account. Require a monthly cash flow statement to assess the amount of cash available to pay …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285State Agencies Bulletin No. 1888
… is to notify agencies of an automatic dues increase for employees represented by CSEA local 1000. Affected … 78, 79, 87 and 97 are affected. Effective Dates Effective for payroll checks dated January 6, 2021 (Administrative) and … OSC will automatically increase the bi-weekly deductions for Dues (code 201) as follows: Annual Salary Deduction …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseTown of Owego – Shared Services Facility Capital Project (2022M-42)
… of Owego (Town) Board (Board) properly planned, authorized and monitored the shared services facility capital project … a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is … Board was not transparent about the cost of the Project and did not adopt an itemized Project budget. The Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Conclusion – Travel and Conference Expense Management
… expenses will create an opportunity for questionable or possibly fraudulent expenses to occur and not be detected. … implement controls that will minimize the risk of abuse (or fraud) occurring in travel and conference expenses. … audit of travel and conference expenses. The auditing body or official must be familiar with travel and conference …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionTown of Wayne – Justice Court (2013M-52)
Town of Wayne Justice Court 2013M52
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52Selected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… BlueShield’s (Empire’s) payments to Albany Medical Center (AMC) for special items were made according to the … Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance Program: … BlueCross BlueShields Empires payments to Albany Medical Center AMC for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… determine if BlueCross BlueShield’s (Empire’s) payments to St. Mary’s Hospital (St. Mary’s) for special items were made according to the provisions of the agreement between Empire and St. Mary’s. Background The New York State Health Insurance … To determine if BlueCross BlueShields Empires payments to St Marys Hospital St Marys for special items were made …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made according to … Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State Health Insurance Program: … Empires payments to Englewood Hospital and Medical Center Englewood for special items were made according to the …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… (Empire's) payments to Saratoga Hospital (Saratoga) for special items were made according to the provisions of … The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service contracts with … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januaryVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over information … and online banking for the period of June 1, 2011, to September 30, 2012. Background The Village of … approximately $2 million. Key Findings Village officials have not developed any formal IT policies and the Board has …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineSelected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… Empire and Bassett. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and retired State, participating … costs to acquire them. Key Findings We reviewed one claim payment to Bassett for special items and determined …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… appropriations by an average of more than $2 million a year. Allowed surplus fund balance to exceed the statutory … limit of 4 percent. As of June 30, 2021, it was nearly $7.8 million (28 percent of the 2021-22 appropriations), …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-management