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Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … whether the Town Clerk Clerk recorded deposited remitted and reported collections in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… of power on which America was founded. We must never be complacent about what happened on January 6 or minimize the threat it brought to our doorstep. We also mark this day, not …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by an …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… adequate oversight of the District’s financial operations and did not adopt or enforce key financial policies. As a … lacked guidance to adequately perform financial duties and thus: did not maintain sufficient banking or purchasing … action. Appendix B includes our comments on issues raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155Village of Westhampton Beach – Internal Controls Over Information Technology (2013M-173)
… Background The Village of Westhampton Beach is located in the Town of Southampton, in Suffolk County, and has a population of approximately 1,500 residents. The … a Board of Trustees which comprises four elected Trustees and an elected Mayor. Budgeted appropriations for the 2012-13 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-westhampton-beach-internal-controls-over-information-technology-2013m-173Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… audit was to examine the School’s process for selecting and negotiating the related financial terms to obtain … The Buffalo Academy of Science Charter School is located in the City of Buffalo and was established in 2004. The Buffalo Academy of Science …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… to ensure that all Village payments were supported and in compliance with the Village’s procurement policy. The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… were administered in accordance with Board-adopted policy and if Village information technology (IT) policies and procedures were adequate for the period June 1, 2007, … is located in the Town of Yates in Orleans County and has approximately 800 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Brighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… financial procedures and the Board did not enforce compliance with existing bylaw and policy provisions. The … supplemental written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that …
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)
… billings and collections. Deposits were not made timely in compliance with Real Property Tax Law and Village policy and …
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)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s …
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
… methodology for Medicare Part C cost-sharing claims in accordance with federal requirements. The audit covered … Many of the State’s Medicaid recipients are enrolled in both Medicaid and Medicare. Medicare is the primary payer … amounts established by the state and approved by CMS. In 2016, the New York State Legislature approved a plan for …
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)
Determine whether the City of Cohoes Industrial Development Agency CCIDA complied with the 2015 industrial development agency IDA legislative reform
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)
… Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes. Key Findings The Board approved … which the Town incurred approximately $3,774 in interest and finance charges. Key Recommendations Establish an …
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)
… provide professional services. District officials agreed with our recommendations and have initiated or indicated they …
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)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
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)
… the financial condition of the water and sewer districts by reasonably estimating budgets and ensuring positive …
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)
… Audit Objective Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We found: The water … Determine whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with …
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. … whether Justice Court (Court) collections were recorded and reported accurately and timely. Key Findings The Village had 6,776 unpaid parking … 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-44