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Jowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School … Jowonio provides preschool special education services to children with disabilities between three and five years of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… the County’s internal controls over inmate healthcare for the period January 1, 2011, through December 19, 2012. … daily operations. The County’s budgeted appropriations for 2013 are $202 million, which include general fund … of $155 million. The Sheriff’s Office is responsible for administering healthcare services for County jail …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Selected Employee Travel Expenses
… the control of agency management, include lodging, meals, car rentals, transportation, fuel, and incidental costs such … to employees for travel expenses not charged to a travel card. This audit is part of a statewide initiative … focused their audit efforts on the highest-cost travelers in the State, each of whom incurred over $100,000 in travel …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesWadsworth Center Environmental Laboratory Approval Program
… environmental analyses on samples originating from New York State (NYS), thus ensuring the accuracy and reliability of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programTown of Java – Water Accountability (2013M-338)
… customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)
… , Fulton , Monroe , Schenectady and Tioga . Purpose of Audit The purpose of our audit was to determine if … to use performance-based contracting, if practicable, when contracting for work activities. Key Findings None of … Managers follow them. Use performance-based contracting, when practicable. If the County does not use …
https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1Bornhava – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … a not-for-profit organization located in Buffalo, New York, offers a range of preschool special education services …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualLength of Service Award Programs (2014-MS-1)
… fire districts and municipalities were awarding Length of Service Award Program (LOSAP) service credits to volunteer … The point system specifies how points toward LOSAP service credit will be earned by volunteers. GML establishes the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … on a county’s financial resources. For example, inmate hospital health care costs in the eight counties audited … about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Am I Required to Have an Audit?
… Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to have an audit conducted by … applicable to your local government. These audits are generally conducted in accordance with nationally … recognized auditing standards by external auditors who are independent of the local governments they audit, either …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … was from the Town. The Company’s expenses totaled $351,781 for the 2012 fiscal year. Key Findings The Board did not … We identified payments made totaling approximately $8,500 for services and equipment that were never used. We also …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… to ensure that financial activity is properly recorded and reported and that Company moneys are safeguarded for the period … of a President, Vice-President, Secretary, Treasurer, and five Directors. The Company’s revenue and expenditures …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial operations of the Brentwood Volunteer Fire Department for the period …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overNewstead Fire Company –Internal Controls (2014M-92)
… The purpose of our audit was to assess the adequacy of Company financial controls for the period January 1, 2012 … Newstead Fire Company is a volunteer organization located in the Town of Newstead in Erie County. The Company contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/27/newstead-fire-company-internal-controls-2014m-92Town of Lincoln – Financial Management (2013M-245)
… ways to benefit taxpayers. The Board did not audit the records and reports of the Supervisor or Town Clerk-Tax … Audit or engage an independent auditor to audit the books, records and reports of the Supervisor and Clerk. … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Laurens – Budgeting Practices (2013M-204)
… Background The Town of Laurens is located in Otsego County and serves approximately 2,400 residents. The elected Town … maintaining sound financial condition. The Town’s general and highway fund budgeted appropriations for the 2013 fiscal … year totaled approximately $275,000 for the general fund and $998,000 for the highway fund. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Parish – Board Oversight (2012M-240)
… Purpose of Audit The purpose of our audit was to review the Board’s … ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were paid even though …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal … the other former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner … an effective annual audit of the Justices’ records. Work together to establish procedures to ensure an adequate …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… the Clerk-Treasurer's or Court's records and reports. For the Court, 70 tickets could not be accounted for, duplicate receipts were not always issued and bank … and ensure that an independent reconciliation is prepared for the money received by departments and deposited by the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… water fund. As a result, the water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3