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Wayne Central School District – Transportation Department Operations (2021M-160)
… (Board) did not adopt comprehensive written policies for the transportation department’s operations. District officials did not maintain detailed records for the transportation department or develop procedures for evaluating the transportation department’s operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/wayne-central-school-district-transportation-department-operations-2021mMedicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… Objective To determine whether Medicaid managed care organizations inappropriately paid for durable medical … are economically disadvantaged and/or have special health care needs. Many of the State’s Medicaid recipients receive their services through managed care, whereby the Department pays managed care organizations …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentNew Lebanon Central School District – Network User Accounts (2021M-30)
… adequate internal controls over network user accounts to prevent unauthorized use, access and loss. Key Findings … controls over the District’s network user accounts to protect against unauthorized use, access and loss. … (IT) resources. Provide IT security awareness training to all employees using IT resources. Sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/new-lebanon-central-school-district-network-user-accounts-2021m-30Davenport Fire District – Financial Activities (2020M-147)
… There were no records to support the collection of hall rental receipts. As a result, the Board of Fire Commissioners … (Treasurer) or we are unable to verify whether all hall rental receipts were collected and deposited in a District … does not. Key Recommendations Establish controls over hall rental activity. Prepare and provide monthly financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Wright – Financial Operations (2014M-277)
… management for the period January 1, 2013 through June 30, 2014. Background The Town of Wright is located in … management for the period January 1 2013 through June 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Springport – Financial Management (2014M-329)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting … of $767,836. The Town appropriated more fund balance than was actually available which led to deficits in unexpended … The purpose of our audit was to review the Towns financial management and budgeting …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-springport-financial-management-2014m-329Town of Leicester – Budgeting and Financial Oversight (2015M-158)
… 24, 2015. Background The Town of Leicester is located in Livingston County and has an approximate population of … or the appropriate level of fund balance to maintain in each fund. The Board adopted unrealistic budgets that … reasonable levels of fund balance to be maintained in each fund. Adopt budgets with realistic estimates of …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-leicester-budgeting-and-financial-oversight-2015m-158Town of Middlefield – Budgeting (2015M-109)
… Purpose of Audit The purpose of our audit was to assess the Board’s practices regarding adopting, … unrealistic budgets and relied on one-time revenues to fund operations. The Board did not approve budget line … through 2014 fiscal years, allowing various budget lines to be overspent. While the Supervisor provided the Board and …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Town of York – Budgeting and Financial Oversight (2014M-181)
… for and oversee the financial duties performed by the Firm. The Board did not perform an annual audit of the … technology. Provide proper oversight of the outside firm to ensure its staff maintain complete, accurate and … fiscal year, or retain the services of an independent auditor to conduct the audits. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181Town of Mamakating – Records and Reports (2015M-164)
… reserve fund balances, the bookkeeper did not record the transfer of these funds to the reserves in a timely manner or … advances only when an operating fund is in need of short-term cash and ensure interfund advances are properly …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… minutes. The Board should also consider providing more frequent monitoring of the Court’s activities. Establish …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mEast Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… Purpose of Audit The purpose of our audit was to assess the Library’s internal controls over cash receipts … adequate internal controls over the cash receipt process to ensure that all cash collections are properly recorded and … included policies and procedures that provided guidance to Library staff involved in the cash collection process for …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223CUNY Bulletin No. CU-671
… with instructions for processing the 2019 CUNY Nurses Health Specialty Differential through the Time Entry page. … (Full-time only) Background The 2019 CUNY Nurses Health Specialty Differential payment for employees in the … $211.84. Agency Actions To pay the 2019 CUNY Nurses Health Specialty Differential to eligible employees, agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-671-2019-city-university-new-york-cuny-nurses-health-specialtyOversight of Nurse Hiring and Retention (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Oversight of Nurse Hiring and … the provision and delivery of comprehensive health care in New York City’s public hospitals and clinics. As the largest public health care system in the nation, Health and Hospitals provides essential …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followEfficiency of Warehouse Space
… Objective The audit objective was to determine if the Office of General Services (OGS) has reviewed the warehouse space … The audit objective was to determine if the Office of General Services OGS has reviewed the warehouse space used …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/efficiency-warehouse-spaceCity of Yonkers – Budget Review (B19-6-6)
… of 2.4 percent. Key Findings The 2019-20 budget relies on nonrecurring revenue of $50.3 million, such as fund … potentially be over budget by as much as $3 million based on the 2018-19 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through … The purpose of our audit was to review the Towns budgeting practices and Board oversight for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339State Police Bulletin No. SP-201
… of this bulletin is to inform the Division of State Police of OSC’s automatic processing of 2019 State Police Hazardous Duty Pay. Affected Employees Employees of the Division of State Police in the State Police Troopers Unit – BU07 and the State … of this bulletin is to inform the Division of State Police of OSCs automatic processing of 2019 State Police …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-201-2019-state-police-hazardous-duty-payTown of Caroline – Renewable Energy (2013M-325)
… reduced the amount of energy purchased and the greenhouse gas emissions for Town facilities. Since April 2010, the … by 76,000 pounds, which is equivalent to annual greenhouse gas emissions from seven passenger vehicles, or carbon …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-caroline-renewable-energy-2013m-325State Police Bulletin No. SP-199
… the Aggregate method, based on the employee’s current Tax Marital Status and Withholding Allowances on the Employee Tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-199-2019-state-police-expertise-pay