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Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… 1, 2013 through December 16, 2014. Background Citizens Hose Company (Company) provides fire protection and emergency …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately … and employees did not solicit competitive proposals for five of eight professional services providers who were …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Pittsfield – Disbursements (2013M-82)
… The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The Town is … that the Board approved the pay rates of the three transfer station employees, who were paid a gross amount of $17,370 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… have not addressed the intended use of these excess funds and have not reviewed water rates to assess their …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3State Agencies Bulletin No. 1858.1
… be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions Agencies must notify … issued in 2019 and the funds will be remitted to the OUF on April 21, 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted to OUF and submit a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksVillage of Mount Morris – Justice Court (2013M-152)
… reports of all adjudicated cases, or properly report ticket dispositions to the Department of Motor Vehicles. Key …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … manner and dismissed tickets were not always reported to the JCF. The Board did not conduct an effective audit of … Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are properly reported as paid or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. … The Town Board is the legislative body responsible for overseeing Town operations, including establishing … of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax … by an elected five-member Town Board, includes the Port Kent Water District 1, which provides water service to … audit was to review the financial operations of the Port Kent Water District 1 and internal controls over the Tax …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Bolivar – Community Development Block Grant (2013M-353)
… October 7, 2013. Background The Town of Bolivar is located in Allegany County and has a population of approximately … of Town grant funds. The CCDC overpaid itself $3,000. In addition, several contractors were not paid, or were … and project documentation, and ensure that the Town is in strict compliance with federal grant requirements. Recover …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town of Ogden – Financial Management and Justice Court (2014M-234)
… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and two Court clerks. The Court collected fines totaling $294,958 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234State Agencies Bulletin No. 2135
… Purpose The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay. Affected … The purpose of this bulletin is to inform agencies of the April 2023 Increase to Hazard Duty Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2135-april-2023-increase-hazard-duty-pay-employees-represented-civil-serviceStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including the Reimbursable Cost Manual (RCM). Our audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manual2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Personal Service Contracts
… Purpose To determine whether two selected Empire State Development Corporation (ESDC) personal service contracts were necessary, appropriately procured, and … Other Related Audits/Reports of Interest Empire State Development Corporation/New York State Council on the Arts: …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/selected-personal-service-contractsCapital – 2022 Financial Condition Report
… accounted for 56 percent of all capital projects spending in SFY 2021-22, up from 49.4 percent five years earlier. The … the end of SFY 2021-22, the State reported $112.2 billion in capital assets, an increase of $1.2 billion (1.1 percent) from the prior year. * Actual spending figures in this section do not include off-budget spending by public …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionAccounts Payable Advisory No. 32
… and the IRS under the agency’s employer identification number (EIN). To ensure accurate and comprehensive federal reporting, …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsState Comptroller DiNapoli Releases Municipal & School Audits
… The city has not addressed 12 audit recommendations made in a June 2021 audit. City officials could not provide … assets worth $47,000 did not have their location listed. In addition, although required annually, the last physical inventory was conducted in 2017. The superintendent and former business …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-audits-0