Search
Town of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … as a result of this audit. … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Town of Groveland – Fiscal Oversight (2014M-285)
… Findings The Board did not have a contractual agreement with the firm that performed financial services for the Town …
https://www.osc.ny.gov/local-government/audits/town/2015/03/27/town-groveland-fiscal-oversight-2014m-285Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… cushion for unforeseen events or cash flow. The Board has not developed a written multiyear financial plan to identify, … address future financial issues. The Clerk did not deposit money intact or in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Enforcement of Commission Orders and Other Agreements (Follow-Up)
… when the terms and conditions of those agreements are not met, including applying monetary penalties and other … through July 10, 2019. The audit found the Department does not always adequately monitor compliance with Order … Orders and performance plans. However, the Department does not always verify the information it receives from utilities …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followRavena-Coeymans-Selkirk Community Library – Claims Processing (2015M-28)
… Purpose of Audit The purpose of our audit was to evaluate the adequacy of the Library’s internal controls … Key Recommendation Ensure that all claims are presented to and approved by the Board prior to payment. … The purpose of our audit was to evaluate the …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/ravena-coeymans-selkirk-community-library-claims-processing-2015m-28Town of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the … January 1, 2013 through June 26, 2014. Background The Town of West Union is located in Steuben County and had a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307Town of Westport – Internal Controls Over Water and Sewer Charges (2015M-128)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over water and sewer … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the … for water and sewer charges. Annually audit, or cause to be audited, the Supervisor’s and Town Clerk’s financial …
https://www.osc.ny.gov/local-government/audits/town/2015/09/18/town-westport-internal-controls-over-water-and-sewer-charges-2015m-128Town of Sidney – Supervisor’s Disbursements (2015M-214)
… $2.2 million. Key Findings The Supervisor does not review bank statements or canceled check images to verify … the Supervisor’s approval of payroll. The Board did not perform annual audits of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… return to the system. The MTA estimates that if it does not receive at least $12.7 billion from the federal … be forced to consider if sufficient federal funding is not received as soon as possible. “Washington needs to act …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itTown of Princetown – Claims Auditing (2015M-50)
… Purpose of Audit The purpose of our audit was to review the internal controls over the Board’s claims audit … as a result of this audit. … The purpose of our audit was to review the internal controls over the Boards claims audit …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-princetown-claims-auditing-2015m-50Northern Onondaga Public Library District – Cash Disbursements (2013M-236)
… properly safeguarded. Board members and the Treasurer do not audit each claim prior to the bookkeeper preparing the … bank accounts to withdraw funds for claims that have not been reviewed by the Board members and Treasurer. District officials also have not adequately restricted online banking access rights to …
https://www.osc.ny.gov/local-government/audits/library/2013/11/08/northern-onondaga-public-library-district-cash-disbursements-2013m-236Town of Bennington – Town Clerk (2013M-319)
… in Clerk fees as of September 3, 2013. The Clerk did not issue press-numbered receipts for all transactions where no other evidence of receipt was available. The Clerk did not record all receipts in the cash receipts journal and did …
https://www.osc.ny.gov/local-government/audits/town/2014/10/21/town-bennington-town-clerk-2013m-319Medicaid Audits Find More Than $500 Million in Waste
… revenue opportunities over a four-year period, according to a report released today. Auditors identified another $361 … transactions that will require further review and actions to prevent overpayments or recover costs. “Medicaid is a … insuring nearly 6.4 million New Yorkers and enabling them to access health care that would otherwise be unaffordable,” …
https://www.osc.ny.gov/press/releases/2015/04/medicaid-audits-find-more-500-million-wasteOpinion 96-19
… FIRE DISTRICTS -- Powers and Duties (joint purchase with town of real property and construction of building for use as town hall and fire station) MUNICIPAL COOPERATION -- Capital … joint indebtedness with each other to finance the project (NY Const, art VIII, §1: Local Finance Law, §15.00[b]). … …
https://www.osc.ny.gov/legal-opinions/opinion-96-19State Agencies Bulletin No. 685
… Background A recent binding arbitration award was made in accordance with section 209 of the Civil Service Law with respect to … of payments for employees not covered under the award, OSC has partnered with the Department of Civil Service (DCS) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/685-establishment-new-payroll-bargaining-unit-codes-non-arbitration-eligibleOpinion 94-22
… services with) MUNICIPAL FUNDS -- Custody of (turning over to not-for-profit association) GENERAL MUNICIPAL LAW, … funds paid as fair and adequate consideration pursuant to a contract for services with the district, subject to audit of claims and competitive bidding requirements. You …
https://www.osc.ny.gov/legal-opinions/opinion-94-22Oversight and Monitoring of the Public Housing Modernization Program at the New York City Housing Authority
… was weak. At the outset of our audit, DHCR officials did not have accurate and up-to-date management information … five projects (totaling about $4.6 million) were not yet finished, although DHCR officials indicated that they … paid $6.8 million for a change order for Marlboro that was not adequately supported. Neither DHCR nor NYCHA officials …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/oversight-and-monitoring-public-housing-modernization-program-new-york-city-housingMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… 2013, we identified $655,055 in reported costs that did not comply with the Manual’s requirements and recommend such … OTPS costs; and $7,495 in employee bonuses that were not in compliance with the Manual’s guidelines. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualOpinion 88-32
… or statutory amendments that bear on the issues discussed in the opinion. TOWN BOARD -- Powers and Duties (authority to … A town board may determine to place an advertisement in a newspaper for the purpose of informing the public of the … 675; Stern v Kramarsky , 84 Misc 2d 447, 375 NYS2d 235; 1980 Opns St Comp No. 80-411, p 117, 1980 Opns St Comp No. …
https://www.osc.ny.gov/legal-opinions/opinion-88-32Opinion 88-55
… chief of fire department) GENERAL MUNICIPAL LAW, §209-d; NOT-FOR-PROFIT CORPORATION LAW, §1402; VILLAGE LAW, … also may be obtained under the provisions of the Not-for-Profit Corporation Law and the Freedom of Information … authorities (Village Law, §§10-1000, 10-1002, 10-006; Not-For-Profit Corporation Law, §1402[e][1]; 1987 Opns St …
https://www.osc.ny.gov/legal-opinions/opinion-88-55