Search
LaGrange Fire District – Board Oversight (2014M-127)
… The District, which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,700 … Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Oswego County – Transfer Station Cash Receipts (2015M-334)
… Oswego County Transfer Station Cash Receipts 2015M334 …
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Pine City Volunteer Fire Department, Inc. – Financial Activities (2017M-140)
… January 1, 2016 through June 19, 2017. Background The Pine City Volunteer Fire Department, Inc. provides fire … Pine City Volunteer Fire Department Inc Financial Activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/10/13/pine-city-volunteer-fire-department-inc-financial-activitiesTown of Mount Morris – Justice Court (2012M-129)
… controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. Background … of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed by an … One Justice failed to close his bank account as required when he resigned. Key Recommendations Perform …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129City of Troy – Financial Condition (2015M-185)
… 1, 2012 through May 31, 2015. Background The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed by an elected nine-member City Council. Budgeted …
https://www.osc.ny.gov/local-government/audits/city/2016/02/17/city-troy-financial-condition-2015m-185Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… deposited, and the treasurer did not ensure the faculty advisors followed the established, informal procedures. A … that money is properly safeguarded. Ensure faculty advisors do not deposit money into their personal bank …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Carlisle – Fund Balance (2017M-106)
… audit was to evaluate the Town’s fund balance management for the period January 1, 2016 through February 7, 2017. … an elected five-member Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Village of Tannersville – Water Department Operations (2016M-417)
… the Village’s water department operations for the period June 1, 2015 through June 22, 2016. Background The Village of Tannersville is … the capabilities of staff to adequately monitor water production and consumption. The Board has not created proper …
https://www.osc.ny.gov/local-government/audits/village/2017/05/05/village-tannersville-water-department-operations-2016m-417Town of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… use. Ensure that water rents, penalties and other revenues cover the cost of operation and maintenance for each water …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chenango Forks Central School District – Financial Condition (2014M-98)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through February 26, 2014. … and 225 employees. The District’s budgeted appropriations for the 2013-14 fiscal year are $30.5 million. Key Findings The Board-adopted budgets for the 2010-11, 2011-12 and 2012-13 fiscal years were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Town of Carmel – Selected Financial Activities (2015M-201)
… Key Findings Staff did not adequately record diesel fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline … Ensure that employees document gasoline and diesel fuel usage and perform monthly reconciliations of fuel …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Oppenheim – Town Clerk Operations (2014M-248)
… The Town of Oppenheim is located in Fulton County and has a population of approximately 1,900. The Town is … The Clerk did not perform monthly bank reconciliations and accountabilities. The Clerk did not submit a monthly report of all moneys received and did not make disbursements to the Supervisor and to State …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Maximus, Inc.
… to control its costs. We identified DOH would benefit by reducing the profit margin, establishing a reasonable … G & A calculations, limiting travel expenses to maximums published by the General Services Administration, and establishing a …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incAccuracy of Reported Cost Savings
… Medicaid program by preventing and detecting fraudulent, abusive and wasteful practices, and to recover improperly …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). … with CVS Health (CVS) to administer the Empire Plan’s pharmacy benefits. Civil Service maintains the New York … issued on September 29, 2021, determined if CVS paid pharmacy claims for Empire Plan members who were not …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleFood Metrics Implementation (Follow-Up)
… the tracking of information relating to New York State foods procured by agencies, as well as data on the types and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Fire Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which is … approximately $618,000 in revenue, including $535,547 from the Town of Queensbury and $15,819 in foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPort Jefferson Union Free School District – Information Technology (2014M-039)
… for maintaining the vendor master file. Ensure that the server room remains locked at all times, restrict physical access to the server room to only authorized individuals and record the … dates and times of employees and visitors to-and-from the server room. Establish a comprehensive inventory policy that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… The Town of Dresden is located in Washington County and has a population of approximately 650 residents. The Town … Town Board, which consists of the Town Supervisor and four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191