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Town of Canton - Compensation and Benefits (2018M-159)
… Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement (CBA) or Board authorized … 2015 through August 2017 without Board authorization. In August 2017, he reimbursed the Town for these extra … Determine whether compensation and benefits were paid in accordance with the collective bargaining agreement CBA or …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159DiNapoli: Better Oversight Needed at Homeless Shelters
… by New York State Comptroller Thomas P. DiNapoli found the Office of Temporary and Disability Assistance (OTDA) … that pose significant health and safety risks. Out of the 159 shelters DiNapoli’s auditors visited in the spring of 2019, 96 (60 percent) were in unsatisfactory …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-better-oversight-needed-homeless-sheltersMonsey Fire District – Board Oversight (2020M-62)
… The Board provided inadequate and ineffective oversight of the District’s operations and did not comply with General … not properly filed. The required annual independent audit of the District’s financial records was not performed since 2012, and the length of service awards program (LOSAP) that started in 1990 was …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62CUNY Bulletin No. CU-661
… Purpose The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP HMO Health Insurance. Affected Employees CUNY … Questions regarding this bulletin may be directed to the University Director of Employee Benefits at CUNY … The purpose of this bulletin is to notify agencies of health benefits rate changes for HIP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-661-city-new-york-hip-hmo-health-insurance-rate-changesTown of Yorktown - Information Technology (2020M-16)
Determine whether officials ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-yorktown-information-technology-2020m-16Rockland County - Sale of Estate Real Property (2019M-233)
… whether the Acting Public Administrator disposed of estate real property in accordance with Office of Public Administrator guidelines. Key Finding Estate real properties were sold without third-party … Engage a professional appraisal service prior to listing estate real property for sale. County officials generally …
https://www.osc.ny.gov/local-government/audits/county/2020/05/15/rockland-county-sale-estate-real-property-2019m-233Village of Palmyra - Financial Management (2019M-94)
… [read complete report - pdf] Audit Objective Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-palmyra-financial-management-2019m-94Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Town of Wawarsing - Financial Oversight of Select Activities (2018M-239)
… report - pdf] Audit Objective To examine the adequacy of internal controls over selected financial activities to … clerk) paid a vendor, who is a relative, a double payment of $86,154. The former account clerk did not reimburse the … To examine the adequacy of internal controls over selected financial activities to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-financial-oversight-select-activities-2018m-239Town of Almond - Tax Collection (2019M-188)
… did not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188Town of Exeter – Town Supervisor's Records and Reports (2024M-25)
… – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Supervisor (Supervisor) maintained … Determine whether the Town of Exeter Town Town Supervisor Supervisor maintained complete …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25State Agencies Bulletin No. 292
… System must be reported to the payroll system (PaySR) in order to effectuate the withholding of taxes. Taxable amounts … or report the transaction on the MISCELLANEOUS PAYMENTS FILE. Specific reporting procedures are provided below. On … Assistance benefits Click OK Save Panel Misc. Payments File Instructions Agencies reporting this information using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/292-educational-assistance-benefits-agency-time-entryTown of Saranac – Town Clerk Operations (2019M-33)
… audit findings and subsequent investigation, the Clerk was arrested on April 29, 2021 and charged with falsifying …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33XI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its … non-payment or reduced payment if approval of the contract is subsequently withheld. It is the agency's responsibility to advise contractors of this … It is the State agencys responsibility to properly plan its …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsTown of Freedom – Financial Management (2021M-191)
… fund balance levels, which ultimately resulted in a higher-than-necessary tax levy. The Board: Consistently underestimated revenues in the general and highway funds. As a result, unrestricted fund balance in these funds increased by 45 percent during the past three …
https://www.osc.ny.gov/local-government/audits/town/2022/02/11/town-freedom-financial-management-2021m-191Western Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) … Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeTown of Greenfield – Golf Course Collections (2021M-133)
… report - pdf ] Audit Objective Determine whether Town of Greenfield (Town) golf course collections were properly recorded, remitted to the bookkeeper and deposited timely. Key Findings Golf course … Determine whether Town of Greenfield Town golf course collections were properly …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-greenfield-golf-course-collections-2021m-133Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… report - pdf ] Audit Objective Determine whether the Indian Lake Central School District (District) maximized … Determine whether the Indian Lake Central School District District maximized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Town of Potter – Town Clerk (2020M-113)
… and the Town’s insurance agent to recoup the missing money from the former Clerk. Ensure the Clerk prepares …
https://www.osc.ny.gov/local-government/audits/town/2021/04/30/town-potter-town-clerk-2020m-113Village of Mayville – Online Banking (2020M-150)
… (Village) Board of Trustees (Board) ensured online banking transactions were appropriate and secure. Key Findings Online banking transactions we reviewed were appropriate, properly … are secure. The Board did not adopt a written online banking policy or implement adequate procedures to monitor …
https://www.osc.ny.gov/local-government/audits/village/2021/03/05/village-mayville-online-banking-2020m-150