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Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… operations. Budgeted appropriations for the 2014 fiscal year total approximately $7.1 million. Key Findings The Board did not ensure that the … market value of items donated, and donations totaling $7,960 could not be located. Not all Town purchases were …
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)
… purposes of our audit were to review the Town’s accounting records and reports, and assess the internal controls over … for our review of financial reports and justice court records. Background The Town of Carroll (Town) is located in … not prove they performed a thorough audit of the Court’s records in 2012. There was a lack of documentation to …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… of approximately 20 active members and is governed by an elected four-member Board of Directors. Budgeted … and properly supported. Audit and approve all claims on a monthly basis prior to payment. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… transfers were not always repaid in a timely manner. Board minutes contained no evidence that the Board properly …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… percent in the second quarter compared to the same period last year, according to State Comptroller Thomas P. DiNapoli. … totaled $3.3 billion, which was $1.2 billion less than last year. Collections for the month of June showed some … percent in the second quarter compared to the same period last year according to State Comptroller DiNapoli …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… gallons of fuel costing approximately $80,000. The Town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time, and it does not take periodic physical inventories for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… 1, 2013. Background The Town of Hornellsville is located in Steuben County and has a population of approximately 4,200 … issues. The Clerk did not deposit money intact or in a timely manner. Key Recommendations Address the declining fund balances in the town-wide and town-outside-village operating funds and …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… or procedures to determine if the acquisition of new or replacement vehicles is cost effective. The Town does not … the cost/benefit of vehicle and equipment acquisition and replacement, formal establishment of preventative maintenance …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities … from January 1, 2010, to June 7, 2013. Background The Town of Almond is located in Allegany County and has approximately … The purpose of our audit was to examine selected financial activities …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … not always properly authorized, adequately supported or in compliance with statutory requirements. The former … The Town Attorney may have a prohibited interest in the contact between the Town and his law firm. Internal …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Town of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… an adequate system of internal controls over transfer station cash receipts. Key Recommendations Establish … and sewer charges. Establish a comprehensive transfer station cash receipts policy. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Town of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… documents and State and county contracts to ensure that vehicle fuel is procured in the most economical manner. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… of our audit was to review the Town’s procurement process for the period January 1, 2010 through August 28, 2013. … Town is governed by an elected seven-member Town Board. For the 2013 fiscal year, the Town’s budgeted expenditures … the Board did not properly award two of these contracts − for public works projects and sidewalk replacement services − …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction … of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers … facilities throughout the State and the timely response to complaints and inmate grievances. The Commission receives …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesAdministration of Contract C007373 With the Institute for Community Living
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its contract … 22, 2015. Background The mission of OMH is to promote the mental health and well-being of all New Yorkers. OMH operates … Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky Light Center Inc. - Supported Housing …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. and its affiliates, DePaul Community Services, … of $6.3 million in Program expenses claimed by the DePaul Group for both direct Program services and indirect … obtain permanent housing. To that end, we found DePaul Group clients are receiving appropriate housing services and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesAdministration of the Contract With the Postgraduate Center for Mental Health
… Purpose To determine whether the Office of Mental Health (OMH) is effectively administering its Supportive Housing Contract C007374 with the Postgraduate Center for Mental Health (PCMH) by ensuring … To determine whether the Office of Mental Health OMH is effectively administering …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-postgraduate-center-mental-healthInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… The audit included all expenses claimed for the fiscal year 2012-13 and certain expenses for the two fiscal years … located in the Bronx, New York. During the 2012-13 school year, Institutes served 80 students. For the fiscal year ended June 30, 2013, Institutes reported about $2.3 …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed … reserve days were appropriate, and if not, to what extent nursing home claims exceeded the bed reserve day limits. …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followAdministration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… (but not be limited to): periodic site visits to the location of the contracted services; an assessment of the … Preservation: Food and Beverage Concession Contract, Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessions