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Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and … Background The Town of Ticonderoga is located in Essex County and has a population of approximately 5,000. The Town …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Guilderland – Employee Compensation and Benefits (2015M-262)
… our audit was to review the Town’s employee compensation and benefits transactions for the period January 1, 2014 … The Town of Guilderland is located in Albany County and has a population of approximately 35,300. The District is … approximately $37.7 million. Key Findings The Parks and Recreation Maintenance Supervisor did not ensure the …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Town of Plainfield – Road and Equipment Maintenance (2016M-307)
… properly maintained Town roads and highway equipment for the period January 1, 2015 through July 7, 2016. … Supervisor and four Board members. Budgeted appropriations for 2016 total $594,605. Key Finding Officials have taken … properly maintained Town roads and highway equipment for the period January 1 2015 through Jul …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-plainfield-road-and-equipment-maintenance-2016m-307Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… State, distinct and separate from the Town of Hardenburgh in Delaware County and the Town of Middletown in Ulster County. The District, which is governed by a … well as a village, another town and another fire district in Delaware County. Budgeted appropriations for 2014 total …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mCortland County - Claims Audit and Check Printing (2018M-247)
… whether County officials ensured disbursements were for proper County purposes. Key Findings The Legislature has … should: Audit all claims or delegate its responsibility for auditing claims by establishing the office of county … whether County officials ensured disbursements were for proper County purposes …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in … within the Treasurer’s office were adequately segregated and did not implement compensating controls. Key … Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and enforce …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Hauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… The purpose of our audit was to assess Board compliance with training requirements and to review internal controls … goods and services. The District did not have contracts with all vendors. The District did not properly standardize … process to ensure that purchases are made in accordance with New York State General Municipal Law and the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Purpose of Audit The purpose of our audit was to examine the District’s purchasing … The Brookhaven Fire District is a district corporation of the State, distinct and separate from the Town of Brookhaven, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… Staten Island, carrying an average of 5.4 million passengers per weekday. Transit’s Electronic Maintenance … includes Closed Circuit Television (CCTV), a TV system in which strategically placed cameras’ input is observed on monitors off site. As of May 16, 2019, Transit had installed 9,290 CCTV surveillance cameras, 1,712 …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followSelected Safety and Security Equipment at Train Stations (Follow-Up)
… at Train Stations ( 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followAwarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… included in our initial audit report, Awarding and Oversight of Statewide Interoperable Communications … awards to ensure grant funds were allocated and spent for intended purposes. The audit covered the period April 1, … found the Division was generally meeting its obligations for ensuring that grant funds were appropriately allocated. …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and … January 1, 2014 through May 31, 2015. Background The Town of Elizabethtown is located in Essex County and has a …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service contracts … E/M services. Key Findings Improvements are needed in United’s method for monitoring out-of-network providers …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesMaintenance, Inspection, and Testing of the Event Recorder System
… assess if the ERS is functioning properly. The LIRR also does not have a corrective action plan/program to ensure …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… the implementation status of the 11 recommendations made in our initial audit report, Medicaid Managed Care … been excluded or terminated from the Medicaid program. In addition, MCOs are required to have effective compliance … that only eligible health care providers participate in Medicaid. We issued our initial audit report on July 15, …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followJanuary 2001: Accounting & Reporting of Expendable and Non-expendable Trusts
… To: County, City, Town and Village Chief Fiscal Officers, School District and BOCES Business Officials An expendable … regular programs, that is, to benefit your municipality or school district (for example library or cemetery trusts), … July 1, 2001: Trusts that benefit your municipality or school district: Expendable Trust Fund TE changes to …
https://www.osc.ny.gov/local-government/publications/january-2001-accounting-reporting-expendable-and-non-expendable-trustsManagement of Unexpected Delays and Events During Winter 2017-18
… to providing excellent rail transportation service which exceeds Customer expectations and is worthy of the … a report in March 2018 stating that, in 2017, the LIRR had its worst on-time performance since 1999. An estimated … in the yard or collisions between a person and a train, which kept it from providing scheduled train service. …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18Town of Stamford - Annual and Claims Auditing (2018M-227)
… and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a deliberate and thorough audit of claims. Key … of all officials who receive and disburse funds. Perform a deliberate and thorough audit of all claims. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether … Monitor highway fuel use, resulting in 531 gallons of gasoline totaling over $1,100 that could not be accounted … in potential overpayments of $4,500. Key Recommendations The Superintendent should: Maintain an inventory list for …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8Halcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2013 through May … services to the Middletown-Hardenburgh Fire District and has approximately 15 active members. Expenditures in 2013 … who is responsible for approving bills for payments and for reviewing the Treasurer’s work to ensure that all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190