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City of Long Beach – Budget Review (B22-7-4)
… and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in … the tax levy increase within the legal tax levy limit, or properly override the tax levy limit prior to adopting the … Consider increasing the appropriations for overtime or ensure that controls are in place to reduce the use of …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4XIII.10.D Refunds Owed to the State by an Employee - Using a Due to State Offset – XIII. Employee Expense Reimbursement
… Agencies with information related to refunds owed to the State by an employee using the Due to State Offset functionality in the SFS. Process and … report was created that resulted in an amount owed to the State by the employee (i.e., Due to State). When a Due to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10d-refunds-owed-state-employee-using-due-state-offsetVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… to 168 percent of annual expenditures. Village officials have not addressed the intended use of these excess funds and have not reviewed water rates to assess their reasonableness. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… has not been collecting the annual management service fees as stipulated in the contract with Rivercrest … August 31, 2011, RDC owed $255,861 in cumulative service fees to the Authority. While RDC made a payment of $221,442 … every effort to collect the outstanding management service fees owed to it by RDC. … Amsterdam Housing Authority Claims …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsSyracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… and monitoring projects and to determine whether the Board was effectively administering the Development Fund for … Cost-benefit analyses do not adequately compare the community costs against expected benefits. The Board has no … decisions. Ensure that cost-benefit analyses compare the community costs of proposed projects to the expected …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected Town financial operations for the period January 1, 2011, to … not properly reflect the true financial condition of the sewer district fund. On its 2011 annual financial report, the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186CUNY Bulletin No. CU-697
… Background and CUNY Charitable Campaign Guidelines An online enrollment process for Deduction Code 897 was … in PayServ. An electronic file will be created and sent to OSC to insert a row in the General Deduction page to initiate … deduction. Paper pledge cards are not available this year. OSC Actions OSC will end-date all 2020 CUNY Charitable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-697-2021-cuny-charitable-campaignCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… not have adequate controls in place to ensure that Company funds were safeguarded. The Company’s bylaws were … or audit committee when collecting and depositing funds, recording cash receipts and disbursements and paying … cash disbursements, cash receipts, purchasing, credit card usage and claims auditing. Periodically review bank …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsState University of New York Upstate Medical Center – Selected Travel Expenses
… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTown of Champion – Information Technology (2014M-130)
… network for the period January 1, 2012 through December 31, 2013. Background The Town of Champion is located in … network for the period January 1 2012 through December 31 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… The Department administers New York’s Medicaid program. Many of the State’s Medicaid recipients are enrolled in MLTC … care, nursing home care, and durable medical equipment, to people who are chronically ill or disabled. Medicaid pays … for MLTC covered services. The improper payments resulted from the following: $15.6 million was paid because eMedNY did …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansChild Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementTown of Lindley – Financial Management (2012M-226)
… 2013 budgeted appropriations for the general and highway funds totaled $860,661. Key Findings The Board did not … accumulated $309,369 and $399,024 of unrestricted surplus funds in the general and highway funds, respectively. These amounts are excessive in …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were … plan or establish reserves to ensure unexpended surplus funds will be used as this Board intends, or in other ways to … Develop a formal plan to use the unexpended surplus funds in the general fund in a manner that will benefit …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Unadilla – Budgeting (2013M-143)
… 13, 2013. Background The Village of Unadilla is located in Otsego County. The Village is governed by an elected … budgets that are based on the previous years’ trends in actual revenues and expenditures. Estimate the ending fund …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Findings We identified weaknesses in the controls over the collection, recording, reconciliation, and enforcement of … its parking fine revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, … Recommendations Establish policies and procedures for the collection of parking tickets that include the segregation of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Mount Morris – Justice Court (2013M-152)
… County. The Village of Mount Morris operates its Court with one elected Justice and a court clerk. The Village is … that a Justice who resigns his or her official position with the Village meets all requirements upon resignation. …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… accountability analysis for all moneys held by the Court on a monthly basis. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Davenport – Financial Operations (2013M-62)
… for audit and approval and that all such claims appear on an abstract. Ensure that the Supervisor provides complete, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… of Audit The purpose of our audit was to evaluate the Town’s financial management and the internal controls over the Clerk’s receipts for the period January 1, 2011, through …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receipts