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Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… report - pdf ] Audit Objective Determine whether the Brighton Fire Department, Inc. (Department) Board of … begun to take corrective action. … Determine whether the Brighton Fire Department Inc Department Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… liability, their standard Medicaid fee for a service, or a rate between those amounts established by the state and … ambulance and psychology services, for which Medicaid pays 100 percent of the cost-sharing liability (inpatient services also still paid 100 percent). The plan was approved by CMS and enacted as New …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsCity of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward … Ensure annual project status reports are submitted in a timely manner. Annually assess the progress of projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… documentation is intact and reconciled to credit card statements before approving credit card claims for payment. …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… officials did not: Use competitive methods to select 10 of 16 professional service providers who were paid more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalCity of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in this report and seek recovery of such payments that are inconsistent with the City Code or any other applicable …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… and revise them as necessary to ensure sufficient revenues are generated to cover expenditures. Develop reasonable …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… a clear, consistent and equitable basis for billing property owners. In addition, certain charges stipulated in … reviewed water and sewer billings totaling $82,649 for 70 property owners and identified about $10,339 in charges that …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Village of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
Determine whether Village officials properly account for and enforce the collection of issued parking tickets
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … that resulted in payments totaling more than $10.6 million to two contractors. The Town also failed to properly monitor the services provided by three of the …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… and procedures establishing a framework for an effective system of internal controls. Ensure that the incompatible …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and … May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of financial reports and … extension in 2011 or 2012. The Supervisor did not submit to the Board the required detailed statement of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … five-member Town Board. The Town’s budgeted appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through 2014 Board-adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… employee separation payments. Officials did not adhere to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mRidge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… did not properly monitor the budget which contributed to the District exceeding its 2020 appropriations by $77,968. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… to other funds. Loans from other funds were not repaid by the end of the fiscal year, as required. For 2016 – 2020, …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were $45.1 million. Key Findings … failed to ensure that Business Office staff were billing for various reimbursements due to the District. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education … are not needed for program purposes; Unspent “advance” funds for awards that are closed; Monies returned by grant … Adjustment Journal transactions crediting federal funds); Any other accounting adjustment that results in an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasury