Search
Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… The Brentwood Volunteer Fire Department is located in the Town of Islip in Suffolk County. The Department has a Chief, three … a Secretary and a Treasurer. The Department is operated in accordance with its bylaws, and is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… ended December 31, 2014. Background Ulster-Greene, a not-for-profit organization located in Kingston, New York, is an … Green and Delaware counties. Ulster-Greene is reimbursed for preschool special education services through rates set by … reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation … to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … were not properly accounted for, secured, and deposited in a timely manner. The Department’s failure to establish …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSt. Lawrence County – Financial Condition (2013M-46)
… Purpose of Audit The purpose of our audit was to examine the County’s financial condition … County, located in northern New York, has a population of approximately 112,000 and encompasses 32 towns, one city, …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … requirements. Other Related Audits/Reports of Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State Education Department: Bright Start Pediatric Services - …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… reported costs must comply with the guidelines specified in the RCM. For the year ended December 31, 2012, Aspire reported approximately $3.8 million in reimbursable costs for the preschool special education … programs we audited. Key Finding We identified $7,501 in costs that did not comply with SED’s requirements for …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic … Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… Purpose of Audit The purpose of our audit was to assess the District’s use of capital project resources for the period … through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Accounts Payable Advisory No. 20
… the GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . … SFS Imaging and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… for the food service fund includes appropriated fund balance in the amount of $36,162. Through February 28, 2013, … they received in revenue, which reduces the available fund balance to $39,040. Depending on the results of operations … will only continue to drain the general fund’s fund balance. The District’s proposed budget complies with the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Hempstead Sanitary District No. 1 , Niagara Falls Water Board and the City of Olean . “In today’s fiscal climate, budget transparency …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1080
… March in order to allow time for OSC to conduct a review of employee records and confirm that refunds were not previously issued to the employees during the period of inactivity. OSC Actions OSC will process the refunds in … as undeliverable should be forwarded to the NYS Department of Tax and Finance, Division of Treasury, per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1080-final-refunds-deduction-code-101-bondsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… 1.1 million members. Individuals who are dual enrolled in the Empire Plan and Medicare have their prescription drug … prescription drug program averaged $2.5 billion per year. In accordance with the contracts, CVS Health was required to … 31, 2019, Civil Service received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilEstablishing the Standard Work Day – Enhanced Reporting
… worked for an employee. SWDs represent the amount of time per day a full-time employee in that title would be required … as few as six hours per day (for Tiers 2 through 6) or as many as eight. In some circumstances, such as creating a new … . ( Here is an example .) For more information, including how to submit a resolution, visit our Reporting Elected and …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-dayTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… of cash management. The Trustees have not adopted an investment policy, which resulted in excess cash balances of … they been deposited timely. Key Recommendations Adopt an investment policy setting forth the parameters under which …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mHicksville Water District – Competitive Quotations (2013M-233)
… 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water to about 48,000 … and heating system. The remaining 10 vendors in our sample included five purchases made under a State or …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments and information technology for the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included evidence of receipt and … required by the Village’s procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town’s 2012 operating expenditures totaled $867,387 for the general fund, $1,035,144 for the highway fund, $79,388 for the water fund and $44,158 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184