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Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… totaling approximately $4 million from the College’s bank account prior to audit. A travel agent who is not an … the credit card company to directly access the College’s bank account to withdraw funds. College officials disagreed …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Key Recommendations The Board should: Ensure that reported employment levels are verified and supported. Develop …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… Key Findings The Treasurer made duplicate payments to 11 vendors totaling more than $17,000, including approximately $3,200 that District officials did not find prior to our audit. District officials did not … approximately $56,000. The construction manager may have improperly charged the District more than $14,000 for …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mPoland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
Determine whether Company officials ensured that financial activities were properly authorized recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mOlean City School District – Reserve Funds (2022M-187)
… or transparently fund reserves. Take appropriate action to address overfunded reserves. Funding reserves at levels … agreed with our recommendations and indicated they planned to initiate corrective action . Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/olean-city-school-district-reserve-funds-2022m-187Selected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Aspects of Bus Fleet … maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and procedures, and (3) … and the maintenance cost per mile was unusually high. In addition, we concluded there was not a sufficiently …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followDolgeville Central School District – Fuel Monitoring (2023M-175)
… District (District) officials adequately accounted for and monitored fuel usage. Key Findings District officials … performed. A periodic reconciliation of purchases, usage and fuel on hand can determine whether significant amounts of … perform periodic reconciliations to the fuel in the tank and investigate and resolve any material differences. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/dolgeville-central-school-district-fuel-monitoring-2023m-175Clyde-Savannah Central School District – Financial Condition (2015M-338)
… 2014-15 despite budgeting for operating deficits to reduce fund balance. Five of the District’s reserve funds were …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/clyde-savannah-central-school-district-financial-condition-2015m-338Fabius-Pompey Central School District – Information Technology (2016M-237)
… Purpose of Audit The purpose of our audit was to assess the District’s management of network user accounts … Key Findings Of 927 user accounts, 111 had not been used to log on to the District’s computer system in at least six months, and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/fabius-pompey-central-school-district-information-technology-2016m-237Victor Central School District - Financial Management (2019M-62)
… and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62Required Reporting
… Annual Financial Report (AFR) Chart of Accounts Lookup Information on AFR Non-Filers AFR Filing Status …
https://www.osc.ny.gov/local-government/required-reportingFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsCUNY Bulletin No. CU-313
… Purpose To explain procedures for processing the December 2006 … The Uniform Allowance Payment is authorized pursuant to a City University of New York memorandum dated October 9, … pay status for at least 100 workdays from June 1, 2007 to November 30, 2007. $294.00 Campus Peace Officer …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-313-december-2007-uniform-allowanceCUNY Bulletin No. CU-308
… Purpose To explain the agency procedures for reporting rate increases and … earnings" Affected Employees CUNY employees in the titles of Oiler (CUNY), Stationary Engineer (CUNY) and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-308-retroactive-rate-increases-employees-titles-oiler-cunyCUNY Bulletin No. CU-268
… Purpose To explain the agency procedures for reporting rate increases and … earnings." Affected Employees CUNY employees in the title of Elevator Mechanic Background The rate increases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-268-retroactive-salary-rate-increases-elevator-mechanicsCUNY Bulletin No. CU-266
… Purpose To explain the agency procedures for reporting rate increases and adjustments for "miscellaneous earnings." Affected Employees CUNY … following requests regardless of the employee’s status: For all rate increases, request a Pay Change with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-266-retroactive-salary-rate-increases-cement-masonsCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… $107,984. Specifically, we found that the City could not account for $36,234 in fees that should have been paid for … totaling approximately $344,000 from a separate bank account titled the “Binghamton City Sport Leagues” for the … 27, 2012. He was one of the two signatories on this account and the bank statements were mailed to his home …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsMedicaid Program – Cost of Pharmacy Services Under Managed Care
… 31, 2019. About the Program The Department administers New York’s Medicaid program, which covers prescription and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careExamples from GASB Statement 34 - Sample City Statement of Net Assets Proprietary Funds
… debt 72,728,293 360,281 73,088,574 8,690,746 Restricted for debt service 1,451,996 1,451,996 Unrestricted … as proprietary funds, the nature of the activity accounted for in them is generally governmental. By reporting internal … funds separately from the proprietary funds that account for business-type activities, the information in the "Totals" …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34Overpayments of Certain Medicare Crossover Claims
… determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to identify … Background Many Medicaid recipients are also eligible for Medicare, the federal health insurance program available … are commonly referred to as "dual eligible." In general, for dual eligible individuals, Medicare is the primary claims …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claims