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Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and capital needs. In addition, the Board’s ability to assess the effect of current operations on long-term … plan or an adequate capital plan. Officials were unable to formally evaluate the $1.9 million reserve balance as of December 31, 2023 to determine whether the funding was reasonable or would be …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10VIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… Type The Analysis type used with a revenue account code on the GLJE must always be “GLR”. The only exception being … Journal Entries Overview of this Chapter for guidance on: Submitting APJV and GLJE transactions to SFS Obligation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Norwich – Justice Court (S9-14-3)
… collected 1,924 payments totaling approximately $155,600 in fines, surcharges and fees from January 1, 2012 through … tickets to the State’s Department of Motor Vehicles (DMV) in a timely manner. Deposits are not being made within the … that tickets are properly reported, as paid or enforced, in a timely manner. Deposit all receipts collected within 72 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3Highland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The Highland Central School District is located in the Towns of Esopus, Lloyd, Marlborough, New Paltz and … operations of the school lunch fund. The Board has not adopted a formal budget process. Business Administrators …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Campbell-Savona Central School District – Financial Condition (2015M-42)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … budgets that include the District’s actual needs, based on available current information and historical data and make …
https://www.osc.ny.gov/local-government/audits/school-district/2015/05/06/campbell-savona-central-school-district-financial-condition-2015m-42Town of Smithtown – Departmental Operations (2017M-66)
… The purpose of our audit was to examine Highway Department and Parks Department operations for the period January 1, … The Town of Smithtown is located in Suffolk County and has a population of approximately 118,000. The Town is … for 2016 totaled approximately $43.7 million and highway fund budgeted appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66West Genesee Central School District - Capital Assets (2023M-128)
… tested, and did not conduct periodic physical inventories to help ensure the records were accurate and complete and the … basis thereafter. As a result, officials may be unable to identify lost or stolen items. Of the 337 assets totaling … of, 156 either were indicated as disposed of prior to or without Board approval. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2024/02/16/west-genesee-central-school-district-capital-assets-2023m-128Long Lake Central School District – Payroll (2016M-90)
… The Long Lake Central School District is located in the Towns of Arietta and Long Lake in Hamilton County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/long-lake-central-school-district-payroll-2016m-90East Rochester Union Free School District – Financial Management and Separation Payments (2016M-97)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period July 1, 2012 through November 24, 2015 and examine …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/east-rochester-union-free-school-district-financial-management-andVillage of Ocean Beach – Credit Card Usage (2022M-206)
… and appliances, $16,687 from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Rondout Valley Central School District – Fixed Assets (2023M-36)
… (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not … with a combined cost of $255,775 did not have the required asset tags. 12 fixed assets with a combined cost of $213,960 … cost of $79,383 were not recorded on the District’s inventory list. For example, these assets include a golf cart …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36City of Yonkers – Separation Payments and Health Insurance Buyouts of Yonkers City School District Employees (2024M-36)
… were accurate. Officials also did not establish procedures to help ensure that calculations were accurate, reviewed or … estates of three former employees may have been entitled to separation payments totaling $23,937 that they did not … of insurance on file. We also found buyout payments made to 10 employees (33 percent) had calculation errors totaling …
https://www.osc.ny.gov/local-government/audits/city/2024/07/26/city-yonkers-separation-payments-and-health-insurance-buyouts-yonkers-city-schoolReducing Medicaid Costs for Recipients With End Stage Renal Disease (Follow-Up)
… Purpose To determine the implementation status of the five recommendations made in our initial audit report, … were provided. Had the Department informed the recipients about their entitlement to Medicare and helped them enroll, …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/reducing-medicaid-costs-recipients-end-stage-renal-disease-followImproper Episodic Payments to Home Health Providers (Follow-Up)
… the Department of Health (Department) implemented the new Episodic Payment System (EPS) to reimburse Certified Home …
https://www.osc.ny.gov/state-agencies/audits/2018/05/04/improper-episodic-payments-home-health-providers-followMedicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsControls Over and Revenues From .nyc Generic Top-Level Domains
… program to establish their business or personal websites on one of the largest geographic TLDs in the world. As of … analyze performance under the contract. It relies solely on the vendor, leading to undetected errors in the sales … for errors or discrepancies and any issues are followed up on until they are resolved. Develop and document procedures …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsOversight of Persons Convicted of Driving While Intoxicated
… Driving While Intoxicated. Significant emphasis was placed on Probation’s administration of the Ignition Interlock … of the Vehicle and Traffic Law, persons sentenced for DWI on or after August 15, 2010 must install an Ignition … were actually installed, and the installation rate is on the decline. Probation’s oversight of DWI offenders was …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/oversight-persons-convicted-driving-while-intoxicatedPSCH, Inc.
… Purpose The objective of our examination was to determine whether OMH properly … reimbursed PSCH according to the terms and conditions of the contract. We examined $1.6 million in expenses that … from non-OMH sources and its expenditures up to the amount of the contract. For the year ended June 30, 2013, PSCH …
https://www.osc.ny.gov/state-agencies/audits/2015/05/19/psch-incImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (Follow-Up)
… of the six recommendations included in our initial audit report, Improper Supplemental Maternity Capitation Payments … the Department pays managed care organizations (MCOs) a monthly premium for each enrolled recipient and, in turn, the …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/improper-supplemental-maternity-capitation-payments-managed-care-organizations-followI.4 Supplemental Information – I. OSC Guide to Financial Operations Overview
… on statewide accounting procedures and policies: Division of the Budget (DOB) Policies Statewide Vendor File Guide to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-i/i4-supplemental-information