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South Farmingdale Water District – Information Technology (2014M-153)
… January 1, 2012 through October 31, 2013. Background The South Farmingdale Water District is located in the Town of … South Farmingdale Water District Information Technology …
https://www.osc.ny.gov/local-government/audits/district/2014/08/08/south-farmingdale-water-district-information-technology-2014m-153Village of Lindenhurst – Claims Processing (2016M-345)
Village of Lindenhurst Claims Processing 2016M345
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-lindenhurst-claims-processing-2016m-345Village of Canajoharie – Procurement (2015M-36)
… audit was to review the Village’s procurement practices for the period June 1, 2013 through October 31, 2014. … located in the Town of Canajoharie in Montgomery County, and has a population of approximately 2,180. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year total approximately $3.4 million. …
https://www.osc.ny.gov/local-government/audits/village/2015/06/15/village-canajoharie-procurement-2015m-36Village of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… The Village also provides water services to some customers that reside in the Town of Russia and to three water districts that serve portions of the Towns of Herkimer and German … is governed by an elected Village Board composed of a Mayor and four Trustees. Results of Review Based on our …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fVillage of Nelliston – Department of Public Works Payroll (2015M-104)
… Works (DPW) employee leave accruals and maintenance of payroll time records for the period June 1, 2013 through … or implement sufficient controls over leave accruals and payroll timekeeping. Time cards for DPW employees showed the … worked. Key Recommendations Adopt comprehensive written payroll timekeeping and leave time accrual policies and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/21/village-nelliston-department-public-works-payroll-2015m-104City of Norwich – Information Technology (2012M-254)
… Purpose of Audit The purpose of our audit was to determine if computerized data and assets were properly safeguarded for the period January 1, 2011, to September 5, 2012. Background The City of Norwich is … granted administrative privileges that they did not need to perform their job duties. The Council has not adopted a …
https://www.osc.ny.gov/local-government/audits/city/2013/02/22/city-norwich-information-technology-2012m-254Your Home Public Library – Financial Management (2016M-228)
… June 1, 2013 through April 13, 2016. Background Your Home Public Library is located in the Village of Johnson … Your Home Public Library Financial Management 2016M228 …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Town of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The Board adopted unrealistic budgets, resulting in an increase in general fund balance while raising taxes. …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277Town of Jefferson – Selected Financial Operations (2014M-332)
… Town of Jefferson is located in Schoharie County and had a population as of the 2010 Census of 1,410. The Town is … Key Findings The Board and Supervisor did not ensure that all disbursements were for Town purposes and that all … the Clerk’s duties, and the new Supervisor therefore hired a bookkeeping company in February 2014 to maintain the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332Northville Central School District - Extra-Classroom Activity Collections (2018M-272)
… documentation supporting ECA cash receipts remitted for deposit. Ensure all cash receipts are remitted for deposit and that cash is not directly used to pay bills …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/northville-central-school-district-extra-classroom-activity-collectionsBinghamton City School District – Information Technology (2019M-147)
… Educational Services’ South Central Regional Information Center (SCRIC). Officials do not provide periodic IT security … and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/binghamton-city-school-district-information-technology-2019m-147Eldred Central School District - Financial Condition (2018M-138)
… Determine whether District officials properly managed the District’s financial condition. Key Findings The Board relied on unrestricted fund balance to fund … may not be able to pay back. Key Recommendations Establish a multiyear financial plan that seeks to fund recurring …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138Bay Shore Union Free School District - Procurement (2018M-212)
… as required by the District’s purchasing policy. Ensure that purchases of goods and services totaling $22,899 were … officials should: Follow the District’s procurement policy that requires the use of request for proposals to solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Town of Maryland - Financial Management (2018M-121)
… reserve policy and multiyear financial and capital plans to address the Town’s operational and capital needs. Key … Over the last three years, conservative budgeting led to combined overestimated expenditures of $495,000 and … in the general and highway funds which contributed to the surpluses generated. Officials have not developed …
https://www.osc.ny.gov/local-government/audits/town/2018/09/07/town-maryland-financial-management-2018m-121Town of Thompson - Board Oversight (2018M-69)
… Town of Thompson Board Oversight 2018M69 …
https://www.osc.ny.gov/local-government/audits/town/2018/07/13/town-thompson-board-oversight-2018m-69Carthage Central School District - Financial Condition (2018M-93)
Carthage Central School District Financial Condition 2018M93
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/27/carthage-central-school-district-financial-condition-2018m-93City of Hudson - Payroll and Accrued Leave (2020-14)
… Key Findings City officials did not segregate the duties of the clerks inputting payroll or implement compensating … authorized, earned and used. City officials did not have a process to verify accrual balances prior to approving the … records for accuracy. City officials generally agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14Walton Central School District - Fund Balance (2019M-209)
… balance to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… in our audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid … Medicaid recipients are also enrolled in Medicare. Under Medicare Part C, also known as Medicare managed care or … Medicare benefits. Medicare pays a fixed amount for each Medicare Part C beneficiary every month to companies offering …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followMedicaid Program – Managed Care Organizations’ Readiness for the Encounter Intake System
… transactions must be submitted to the EIS in a format set by the Department. Specifically, the EIS collects and … Key Findings Most Medicaid MCOs (42 of 52) were not ready to submit Medicaid encounter data to the EIS by the … and subsequently reported that the number of Medicaid MCOs ready to submit encounter transactions to the EIS increased …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/medicaid-program-managed-care-organizations-readiness-encounter-intake-system