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Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s account showed a … written online banking policy and require a monthly report of all online banking transactions that have occurred …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Charlotte Valley Central School District – Financial Condition (2013M-232)
… the period July 1, 2011 to May 14, 2013. Background The Charlotte Valley Central School District is located in seven … Charlotte Valley Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Town of Huntington – Payroll and Legal Services (2013M-28)
… of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background … Supervisor and four Board members. Total Town expenditures for the year ended December 31, 2011 were $200 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
Town of Hartwick Financial Condition 2013M118
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead … Elmont Public Library Board Oversight and Professional Services …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight … residents. The City is governed by a five member Common Council. The City’s general fund budget for the 2012 fiscal … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Town of Clare – Fiscal Stress (2013M-317)
… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … relied on appropriated fund balance as a financing source in the annual budgets, and in some years, it appropriated more fund balance than was …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Sheridan – Cellular Phones (2013M-334)
… basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related … some controls to be reimbursed for the cost of cell phone services provided to certain individuals, it lacked a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Dansville - Board Oversight (2014M-115)
… capital needs. The plan should be monitored and updated on an ongoing basis. …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … of our audit was to review the Towns financial management and budgeting practices and its resultant financial condition …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Cherry Valley – Budget Review (B4-14-21)
… revenue and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. … Otsego County. Our Office completed a review of the Town’s preliminary budget for the 2015 fiscal year. The objective of … the review was to provide an independent evaluation of the preliminary budget. Key Findings We performed this budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… information systems are managed by the District’s Network Manager and the BOCES Coordinator assigned to the District. … of Education (Board), District officials, and the Network Manager and District-assigned BOCES 1 Coordinator (IT …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fTruxton Fire District – Audit Follow-Up (2022M-123-F)
… pdf] | [read complete 2022 report – pdf] Purpose of Review The purpose of our review was to assess the Truxton Fire District’s (District) progress, as of … The purpose of our review was to assess the Truxton Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fControls Over CUNY Fully Integrated Resources and Services Tool
… would be to allow staff to update academic test data for a student. Students and staff are assigned particular roles, … (1.15 million students and 123,000 employees). The student accounts include both former and current students. … employee category includes faculty, administrative, and student employees whether active, inactive, or retired. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolSafety at Stations
… Purpose To determine whether Staten Island Railway has taken appropriate steps to address … operational and accessible to all. Background MTA Staten Island Railway (SIR) was created as a public benefit … the operation of a rapid transit railroad system on Staten Island pursuant to a lease and operating agreement with New …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/safety-stationsMedicaid Program – Improper Payments to a Physical Therapist
… Purpose To determine whether Mark Amir, a physical therapist participating in New York’s Medicaid program, … September 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison Physical Therapy … To determine whether Mark Amir a physical therapist participating in New Yorks Medicaid program billed …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistSamaritan Village, Inc. – Chemical Dependency Services Program
… the period July 1, 2009 through June 30, 2014 to conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located throughout the New York … Office of Alcoholism and Substance Abuse Services: Chemical Dependency Program Payments to Selected Contractors …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit covered the period … "dual-eligibles." In 1997, Congress established Medicare Part C, also known as Medicare managed care or Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cCyber Incident Response Team
… Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive … Homeland Security and Emergency Services (Division), whose mission is to provide leadership, coordination, and support … and two members of the National Guard. Key Findings CIRT’s mission is broadly defined to provide cybersecurity support …
https://www.osc.ny.gov/state-agencies/audits/2021/11/12/cyber-incident-response-teamMedicaid Program – Claims Processing Activity October 1, 2021 Through March 31, 2022
… third-party health insurance; $8.9 million was paid for clinic, practitioner, inpatient, managed care, and laboratory …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-claims-processing-activity-october-1-2021-through-march-31-2022