Search
LaGrange Fire District – Board Oversight (2014M-127)
… and 2012. The District improperly retained an independent contractor to perform the duties of Treasurer. Key …
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)
… 9, 2015. Background Oswego County is located in central New York State and has a population of approximately 122,000. The …
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)
… ensured that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … Chemung County. The Department is governed by its officers and a five-member Board of Directors. For 2016, Department …
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)
… The Town of Mount Morris is located in Livingston County and has a population of 4,400 residents. The Town is governed … by an elected Town Board consisting of the Town Supervisor and four Board members. The two current Justices and Court clerk collected approximately $94,590 in fines and …
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)
… The City of Troy is located in Rensselaer County and has approximately 50,130 residents. The City is governed … significant amounts of reserves to finance operations, and budgets for the water and sewer funds contained unrealistic revenue estimates. If …
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)
… properly accounted for extra-classroom cash receipts and disbursements for the period July 1, 2014 through January … in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in Broome County; the Towns of Greene and Smithville in Chenango County; the Towns of Lapeer and …
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)
… The Town of Carlisle is located in Schoharie County and has a population of approximately 2,000. The Town is … Town Board. Budgeted appropriations for the general and highway funds for 2017 totaled $827,305. Key Findings The … a fund balance policy or comprehensive long-term financial and capital plans specifying the Town’s objectives and goals …
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)
… is located in the Town of Hunter in Greene County and has a population of approximately 700. The Village is governed by a Board of Trustees and a Mayor, who also comprise the Board of Water … budgeted appropriations for the general fund were $639,362 and water fund were $410,550. Key Findings Village officials …
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)
… The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for … billing all customers for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, …
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)
… is located in the Towns of Barker, Chenango, Fenton, Maine and Triangle in Broome County and the Town of Greene in Chenango County, and is governed by the Board of Education which comprises …
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)
… Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is … fuel consumption or perform monthly fuel reconciliations and officials were unaware that gasoline worth $51,900 was … issuing confirming purchase orders after obtaining goods and services. The Recreation Director did not ensure that …
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.
… Health (DOH) for expenses that were adequately supported, and to identify opportunities for cost control measures under … function beginning with the service period June 1, 2013, and continuing through to the present. Background DOH added … were related to the New York Health Benefit Exchange, and were not subject to competitive bidding or OSC approval. …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incAccuracy of Reported Cost Savings
… To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years … December 31, 2012. Background The Office of the Medicaid Inspector General's (OMIG) mission is to enhance the … Related Audit/Report of Interest Office of the Medicaid Inspector General: Quality of Internal Control Certification …
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)
… included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). … and their dependents. Civil Service contracts with CVS Health (CVS) to administer the Empire Plan’s pharmacy … included in our initial audit report Payments by CVS Health for Pharmacy Services for Ineligible Members …
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)
… Law (Law) requires the Office of General Services (OGS) and the Department of Agriculture and Markets to develop regulations, establish guidelines, and provide training on New York State food purchasing to …
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)
… to ensure that financial activity is properly recorded and that Company moneys are safeguarded for the period … which is responsible for the Company’s overall general and financial affairs, consists of the President and seven elected Directors. As of the end of the 2012 fiscal …
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)
… master file. Ensure that the server room remains locked at all times, restrict physical access to the server room to …
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