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Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)
… Purpose of Audit The purpose of our audit was to determine if the Town established … controls over water billing and collections for the period of January 1, 2012 through August 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and … May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of financial reports and … extension in 2011 or 2012. The Supervisor did not submit to the Board the required detailed statement of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221New Customer-Focused Subway Metrics
… Objective To determine whether New York City Transit’s (Transit) new metrics provide customers … service to customers. In July 2017, the MTA prepared a Subway Action Plan (Plan) to improve service. One of the …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/new-customer-focused-subway-metricsTown of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … inaccurate estimates of revenues and appropriations to generate operating surpluses so that the Town could … for their funding, instead of inflating budget estimates to incur an operating surplus. Reduce the surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… records are incomplete and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor the water district’s financial … and enforcement of water charges. The Tax Collector did not maintain adequate records, did not assess penalties to …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Compliance With Executive Order 95 (Open Data) (Follow-Up)
… included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2019-S-65 ). … 95 implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by …
https://www.osc.ny.gov/state-agencies/audits/2022/02/01/compliance-executive-order-95-open-data-followX.10 Record Retention for Vendor Records – X. Guide to Vendor/Customer Management
… In either case, supporting documentation must be readily available to OSC’s auditors to facilitate timely review. … to audit State payments. Business Units should not anticipate an engagement letter or opening conference in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x10-record-retention-vendor-recordsState Police Bulletin No. SP-229
… Purpose The purpose of this bulletin is to inform the Division of the State Police of OSC’s automatic … of Location Pay for certain counties and increases to certain payments effective April 1, 2022 for employees in … the new Location Pay for certain counties and increases to Supplemental Location Pay, Expanded Duty Pay and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-229-april-2022-implementation-location-pay-certain-counties-and-increasesCompliance With Executive Order 95 (Open Data) (Follow-Up)
… included in our initial audit report, Compliance With Executive Order 95 (Open Data) (Report 2020-S-36 ). … 95 implementation was phased in beginning in March 2013, with covered entities required to be in full compliance by …
https://www.osc.ny.gov/state-agencies/audits/2022/04/13/compliance-executive-order-95-open-data-followSubmitting Payments for NYSLRS Members – Enhanced Reporting
… With each report, you must submit payment for the total … submit a completed Electronic Debit Authorization form with your name, bank, account number and the name of the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/submitting-payments-nyslrs-membersTown of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was … The Board did not establish an adequate receipt process to ensure that the Clerk recorded and deposited money … accounting system and that monthly reports are submitted to the Supervisor which accurately reflect all cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… occurred because the Department of Health (Department) did not have a process to identify and track Medicaid recipients … Consequently, the eMedNY claims processing system did not have controls to prevent payments to non-hospice … improper payments. Key Finding Department officials did not make much progress in addressing the problems identified …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followControls Over Capital Improvements at City-Owned Homeless Shelters
… were either deficient or lacking altogether: DHS did not establish formal policies and procedures tailored … before being initiated. Once initiated, five projects were not completed on time, ranging from 6 months to 4½ years … to the capital plan in March 2015, but construction did not begin until June 2018 – more than three years later. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersState Agencies Bulletin No. 1843
… Purpose The purpose of this bulletin is to inform agencies of the new naming convention associated with the Locked Queries, and the updated and new locked queries available for agency … continue renaming queries per Payroll Bulletin PIP-003.1 for the 9.2 Upgrade. Agencies do not need to rename any …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1843-updates-existing-and-new-locked-queries-psqueryState Agencies Bulletin No. 1849
… Clothing Allowance of $58.00 to eligible employees who do not submit work-related clothing purchase receipts, agencies … The 2020 CSEA ASU Work-Related Clothing Allowance is not pensionable and is not included in the calculation of overtime. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1849-2020-work-related-clothing-allowance-asu-employees-title-racingTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims … controls over the claims audit process are designed to ensure that claims are adequately supported and appropriate prior to payment. Key Recommendation There are no recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89Health and Safety of Children in Foster Care (Follow-Up)
… 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to … contact visits were not made or when the progress notes for such visits were not recorded timely. Key Finding We …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the amount … fuel remaining in inventory at any given time, and it does not take periodic physical inventories for reconciliation … apparent errors in the fuel usage records. The Town has not taken measures to provide physical security over fuel. …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… payer and reimburses providers for financial balances not covered by the Plan (typically deductibles and … many overpayments occurred because adequate controls were not in place to detect the improper claims. We recommended … implemented, three were partially implemented, and one had not yet been implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followTown of Ogden – Financial Management and Justice Court (2014M-234)
… $9.7 million. The Town operates a Justice Court with two independently elected Justices and two Court clerks. … to maintain. The Supervisor did not provide the Board with required monthly financial reports. The Justices failed … Ensure that the Supervisor provides all Board members with accurate and complete monthly financial reports, and use …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234