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Capital – 2022 Financial Condition Report
… A robust, efficiently managed capital investment program can support healthy economic growth, while the deterioration of capital assets can weaken the State’s economy and its ability to attract and retain business. Capital assets include not only highways and bridges, but …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Police Bulletin No. SP-133
… of Command Pay and Premium Overtime to base salary for Senior Investigators. Affected Employees Senior Investigators in Bargaining Unit 62 Effective Date(s) … shall be added to base salary, effective 3/31/11 for Senior Investigators. OSC Actions After payroll processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… Determine whether the Richford Fire District District Board of Commissioners Board established …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Oneonta and located in Otsego …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsWestford Fire District – Internal Controls Over Financial Operations (2013M-270)
… a part of those reports. The Treasurer performs all duties with no Board oversight. The Board does not conduct an annual … audit of the Treasurer’s records nor do they contract with an independent auditor to perform such an audit. Key … document such reconciliations and provide the Board with a copy with the monthly report. Perform routine …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/westford-fire-district-internal-controls-over-financial-operations-2013mCity of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… from waste water, park and recreation, or building permit fees. Invoices for payment of sludge fees were not …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… local laws and ordinances. The City has an appointed City Manager who also performs the duties of the Director of … City awarded contracts to four out of seven professional service providers without evidence of any cost-benefit … ($19,116). In addition, the City paid another professional service provider approximately $129,000 for insurance. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andKing Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Mount Morris – Justice Court (2013M-152)
… Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Court reported 1,817 cases and collected a total of $280,254 in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The … elected Town Board which consists of the Town Supervisor and four Board members. The Justice’s principal duties … adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from fines, bails, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… were $287,914 for the general fund and $140,900 for the water fund. Key Findings The Board did not segregate the … financial plan or adequately monitor the Village’s water fund. As a result, the water fund’s year-end fund balance increased from $76,272 to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… a not-for-profit organization that operates an ambulance service and provides volunteer firefighters for the … The Company Secretary inappropriately used a Company credit card for personal purchases of at least $1,100 without detection by officials. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Pittsfield – Disbursements (2013M-82)
… compare the approved warrants with the canceled check images, as shown on the bank statements, and review the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… Board President routinely changed the time records of the custodian, her nephew. The Board did not provide for adequate …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… journals after they are prepared. The Town’s blank check stock is not secured and there is no comparison between the … institute compensating controls. Ensure that blank check stock is adequately secured. Discontinue the practice of …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186