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Town of Inlet – Capital Project Accounting and Internal Controls Over Cottage Rental Receipts (2015M-16)
… Purpose of Audit The purpose of our audit was to determine if the accounting for capital projects was … The Board did not establish an adequate receipt process to ensure that the Clerk recorded and deposited money … accounting system and that monthly reports are submitted to the Supervisor which accurately reflect all cottage rental …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-inlet-capital-project-accounting-and-internal-controls-over-cottage-rentalImproper Medicaid Payments for Recipients in Hospice Care (Follow-Up)
… Objective To determine the extent of implementation of the 11 recommendations made in our initial audit report, … the dual-enrolled recipients’ cost-sharing obligations of copayments, deductibles, and coinsurance. We issued our …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/improper-medicaid-payments-recipients-hospice-care-followControls Over Capital Improvements at City-Owned Homeless Shelters
… to its capital planning process to ensure consistent decision making across all projects, nor did it have strong … shelters or to other rooms within the shelter: At Brooklyn’s Auburn Family Residence, which housed 172 adult family … finished in December 2022. At Park Slope, a 100-bed women’s shelter also in Brooklyn, the roof replacement project was …
https://www.osc.ny.gov/state-agencies/audits/2020/08/25/controls-over-capital-improvements-city-owned-homeless-sheltersTown of Theresa – Internal Controls Over Claims Auditing (2014M-89)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over the claims process for the period of January 1, 2012 through December 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-theresa-internal-controls-over-claims-auditing-2014m-89DiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… would change public transit as we know it. It’s too late for federal help to assist the MTA this year, forcing it to … essential workers. The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until … Ever higher fare and tolls, layoffs and more borrowing for operating purposes are all bad choices that the MTA will …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itHealth and Safety of Children in Foster Care (Follow-Up)
… included in our initial audit report, Health and Safety of Children in Foster Care (Report 2016-N-2 ). … 9, 2018, concluded that the New York City Administration for Children's Services ( ACS) lacked the tools to ensure … to protect the health and safety of foster children. For example, we found that ACS did not have controls to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/health-and-safety-children-foster-care-followTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… Purpose of Audit The purpose of our audit was to determine if the Town was adequately … 1, 2012 through November 27, 2013. Background The Town of Poland is located in Chautauqua County and has a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… C, managed care companies administer Medicare benefits and offer different health care plans (referred to as … Plan, Medicaid is generally the secondary payer and reimburses providers for financial balances not covered by the Plan (typically deductibles and coinsurance). Our initial audit report, issued on …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followTown of Hadley – Claims Auditing (2015M-198)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … January 1, 2014 through June 30, 2015. Background The Town of Hadley is located in Saratoga County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2015/11/13/town-hadley-claims-auditing-2015m-198Town of Groveland – Fiscal Oversight (2014M-285)
… Purpose of Audit The purpose of our audit was to examine the oversight and management of the Town's fiscal operations for the period January 1, …
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)
… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the … The Town’s budgeted appropriations for the 2013 fiscal year totaled $1.8 million. Key Findings Repeated appropriation of fund balance drove the year-end total of unassigned funds to dangerously low levels, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight and the Town’s cash receipts … inaccurate estimates of revenues and appropriations to generate operating surpluses so that the Town could … for their funding, instead of inflating budget estimates to incur an operating surplus. Reduce the surplus fund …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Mid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
… audit included all expenses claimed on Mid Island’s CFR for the fiscal year 2012-13, and certain expenses claimed on Mid Island’s CFRs for the two fiscal years ended June 30, 2012. Background Mid Island is a for-profit organization authorized by SED to provide, among …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualBaldwin Public Library – Payroll (2013M-335)
… if the Library had effective internal controls over payroll for the period July 1, 2011 through June 30, 2013. … that there was inadequate supervision and oversight of the payroll process. During the audit process, we informed … about our concerns regarding segregation of duties in the payroll process. The Business Manager and the Director took …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/baldwin-public-library-payroll-2013m-335Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to issue bonds to refund … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsUnified Court System Bulletin No. UCS-325
… agencies with instructions for manual payment of the April 2023 UCS Security and Law Enforcement Differential Payment … eligible employees: Employee ID Employee Record Earnings Code – JSD Effective Date – 03/30/2023 OT Effective Date – … in the calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-325-april-2023-unified-court-system-ucs-security-and-lawState Agencies Bulletin No. 2106
… at the time of the Leave will be used. The extension does not authorize a subsequent adjustment (after the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2106-2023-extension-military-and-training-leave-benefits-and-stipendsControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… were 455 homeless shelters in the City, including 58 owned by the City, subject to DHS oversight. Over the years, a … years late), and six exceeded their original budgeted cost by a total of approximately $9.7 million. Notably, one … its budget by $2.7 million. Key Finding HCR officials have made progress in addressing the issues identified in the …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followSelected Aspects of Accommodations for Passengers With Disabilities (Follow-Up)
… life activities. Section 504 of the Rehabilitation Act of 1973 prohibits discrimination on the basis of disability in … this accessibility requirement. The Rehabilitation Act of 1973 requires airport (and terminal) operators to be … accessibility because there was no option to format text for visually impaired people. Key Findings We found that …
https://www.osc.ny.gov/state-agencies/audits/2023/05/12/selected-aspects-accommodations-passengers-disabilities-followState Agencies Bulletin No. 2142
… Purpose: The purpose of this bulletin is to notify agencies of the 2023 plan year maximum salary limit … 408 (k) (3) (C), and 408 (k) (6) (D) (ii) will increase to $330,000 for the 2023 calendar year for TRS Tier 5 plan … dated July 13, 2023. OSC Actions: OSC will update PayServ to reflect the Maximum Salary Limit for calendar year 2023. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2142-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit