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Responding to an OSC Audit Report: Audit Responses and Corrective Action Plans
… focus on the findings and recommendations contained in audit reports and write thoughtful responses to these … our draft audit report and a corrective action plan (CAP) in response to the final audit report. These are two … provide information we can use to correct any inaccuracies in our report before it is finalized and released. Your CAP, …
https://www.osc.ny.gov/local-government/audits/responding-osc-audit-report-audit-responses-and-corrective-action-plansOpinion 89-1
Whether a town may pay to the surviving spouse of a deceased town highway department employee who died while in service the cash value of the employees accumulated sick leave vacation and personal leave time
https://www.osc.ny.gov/legal-opinions/opinion-89-1City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Nassau County – Contract Approval Process (2012M-192)
… the approval of contracts equal to or greater than $50,000 for the period January 1, 2010, to March 31, 2012. Background … increase of 39 days. Due to the County’s lengthy process for approving contracts, officials are allowing services to … County Executive. Key Recommendations Develop a process for prioritizing the approval of contracts for essential and …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192State Comptroller DiNapoli Releases School Audits
… expenditures by a total of more than $15 million for fiscal years 2013-14 through 2015-16. The district also … School officials did not obtain the required quotes for six vendors paid $112,611. Although the invoices examined were for appropriate school purposes, when officials do not seek …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… internal controls over its financial operations for the period January 1, 2009 through March 13, 2014. … governing body with the following positions responsible for Department operations: President, Vice President, Chief, … Department bylaws state that the Treasurer is responsible for all financial activity, they do not detail the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… and reported and that District moneys are safeguarded for the period January 1, 2012, to August 20, 2013. … The District’s general fund budget totaled $130,230 for the 2013 fiscal year. Key Findings Board members have not … practicable. Adopt comprehensive policies and procedures for investments, cash receipts and disbursements, claims …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… recorded and reported and to safeguard District moneys for the period January 1, 2012, to May 13, 2013. Background … general fund budget totaled approximately $306,000 for the 2013 fiscal year. Key Findings While the District … however, the last completed audit was performed in 2010 for the 2008 fiscal year. Key Recommendations Ensure that …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsCollection and Use of Oil Spill Funds (Follow-Up)
… Purpose To assess the extent of implementation of the four recommendations included in our initial audit report, Collection and Use of Oil Spill Funds ( 2014-S-59 ). Background Chapter 845 of …
https://www.osc.ny.gov/state-agencies/audits/2017/12/07/collection-and-use-oil-spill-funds-followWage Theft Investigations (Follow-Up)
… in addressing the issues identified in our initial report. For example: The Department is now completing 80 percent of … follow up, the Division only had 305 cases that were open for more than one year. This was accomplished primarily by … its upstate districts conduct mail/phone investigations for the New York City area, where the majority of these …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followCity of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… requirements. Properly document the reasons for any starting salary that exceeds the established entry level … rate. … Ramapo Central School District Fund Balance and Employee Compensation 2013M189 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensationNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… financial condition management and claims auditing process for the period July 1, 2014 through June 30, 2016. Background … 2,000 students. Budgeted general fund appropriations for the 2016-17 fiscal year total approximately $47.6 … a reserve plan which details the District’s intentions for funding reserves, determines how much should be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Lyndonville Central School District – Financial Condition (2016M-143)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through February 24, 2016. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key … District could not provide evidence of a documented plan for the future use of the capital reserves. There is no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… to examine the District’s financial management practices for the period July 1, 2014 through April 12, 2016. … seven-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $19.2 … statutory limit; use surplus funds as a financing source for funding one-time expenditures, funding needed reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… The Hyde Park Central School District is located in Dutchess County and has approximately 3,800 students and … corrective action to address the excessive fund balance in the general fund. In addition, the Board did not receive timely financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mState Comptroller DiNapoli Releases Municipal & School Audits
… City officials could not provide reasonable explanations for their lack of corrective action. Scio Central School … village finances. The treasurer did not: properly account for fund balance within each village fund or establish capital projects funds to separately account for the financial activity of projects undertaken; …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0Collection of Medicaid Accounts Receivable (Follow-Up)
… accounts receivable when Medicaid overpaid providers. For the period January 1, 2006 through February 18, 2010, we … to recover amounts repaid to the federal government for receivables that eventually became uncollectible and, … identified through audits or retroactive rate adjustments for affiliated providers and that the Department acts in a …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-follow