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Village of Delhi – Financial Condition (2013M-110)
… examine the Village’s financial condition for the period June 1, 2011, to March 1, 2013. Background The Village of Delhi is located in the Town of Delhi in Delaware County. The Village is governed by an elected Board … estimates. Further, they did not adequately monitor actual results against the budget. As a result, the unexpended …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-delhi-financial-condition-2013m-110Village of Liberty – Budget Review (B4-14-9)
… in the Village’s tentative budget for the 2014-15 fiscal year are reasonable. Background The Village of Liberty’s … sewer rents revenue amount to be consistent with current year usage adjusted for the change in rates. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/16/village-liberty-budget-review-b4-14-9City of Olean Housing Authority – Board Oversight (2016M-93)
… The Authority does not have a written agreement with the brokerage firm that assists the Director in managing the … investments. Enter into a written agreement with the brokerage firm specifying, among other things, the services …
https://www.osc.ny.gov/local-government/audits/city/2016/07/29/city-olean-housing-authority-board-oversight-2016m-93City of Utica – Parking Violation Enforcement and Collection (2015M-219)
… parking violations. Key Recommendations Establish a standard benchmark collection rate with which to periodically …
https://www.osc.ny.gov/local-government/audits/city/2015/12/18/city-utica-parking-violation-enforcement-and-collection-2015m-219Thousand Islands Central School District – Purchasing (2016M-283)
… School District is located in the Towns of Brownville, Cape Vincent, Clayton, Lyme and Orleans in Jefferson County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/thousand-islands-central-school-district-purchasing-2016m-283Red Creek Central School District – Financial Condition (2016M-365)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Vestal Central School District – Fund Balances (2017M-91)
… of Vestal and Binghamton in Broome County and the Town of Owego in Tioga County. The District, which operates seven …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/vestal-central-school-district-fund-balances-2017m-91Lindenhurst Union Free School District – Credit Cards (2016M-179)
… October 31, 2015. Background The Lindenhurst Union Free School District is located in the Town of Babylon in Suffolk … address cash advances available with the general purpose cards. District officials do not maintain a Board-authorized list of fuel card users. District credit cards did not have a maximum spending limit. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/lindenhurst-union-free-school-district-credit-cards-2016m-179Town of Somers – Justice Court (2013M-198)
… of our audit was to examine the Court’s internal controls for the period January 1, 2012, to March 31, 2013. Background … The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and forfeitures for the period January 1, 2012 to March 31, 2013. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village of Akron – Selected Financial Activities (2016M-133)
… operations and the Clerk-Treasurer’s records and reports for the period June 1, 2014 through December 22, 2015. … elected five-member Board of Trustees. The annual budget for the 2015-16 fiscal year was approximately $6 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Akron Central School District – Controls Over Compensatory Time (2014M-24)
Akron Central School District Controls Over Compensatory Time 2014M24
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Village of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… claims audit process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $1.7 million. Key Findings The Village could not account for approximately 65.7 million gallons of water or …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
Town of Hoosick Departmental Cash Collections and Sales Tax Allocation 2016M428
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Broome – Purchasing and Justice Court (2014M-255)
… was to review the Town’s purchasing practices and the Justice Court’s financial activity for the period January 1, … is responsible for making purchases. The Town maintains a Justice Court with one Justice. The Justice reported collecting approximately … audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Administration of Fellowship Leaves
… fellowships at a cost of approximately $57 million during Spring 2007 through Spring 2011 semesters. At the time of our audit field work, …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/administration-fellowship-leavesOversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… in our initial audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report 2017-N-7 ). About … community development programs, including afterschool and summer employment programs. Two of these programs are the Summer Youth Employment Program (SYEP) and the Comprehensive …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up)
… Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61 ). About the Program The … items for medical use such as gauze and wipes. Medicaid nursing home reimbursement rates generally include the cost … provider’s responsibility to verify with the recipient’s nursing home whether the DMEPOS is included in the facility’s …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/improper-medicaid-managed-care-payments-durable-medical-equipment-prosthetics-orthotics-andCost-of-Living Adjustment – Divorce and Your Benefits
… NYSLRS will interpret general terms in a DRO as intent to provide an ex-spouse with a share of the COLA, … benefit to include any “supplemental” payments as intent to provide the ex-spouse with a COLA. If the intent is to prohibit an ex-spouse from receiving a share of …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentImproper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… included in our initial audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report … which was issued on January 5, 2015, determined that, for the 27-month period October 1, 2011 through December 31, … our initial audit report Improper FeeforService Payments for Pharmacy Services …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-follow