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Town of Lorraine – Town Supervisor's Records and Reports (2025M-47)
… between recorded cash balances and adjusted bank balances, in part, because she did not perform bank reconciliations in an accurate manner. As of December 31, 2023, three bank … account cash balances totaling $105,091 were not included in the accounting records and the remaining three bank …
https://www.osc.ny.gov/local-government/audits/town/2025/08/08/town-lorraine-town-supervisors-records-and-reports-2025m-47Town of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s … did not audit, or cause to be audited, the records of various offices and departments. The Board’s failure to … timely manner, and that bank reconciliations are performed on a monthly basis. Conduct an annual audit of the records …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andTown of Grafton – Audit Follow-Up (2013M-113-F)
The purpose of our review was to assess the Towns progress as of March 29 2016 in implementing our recommendations in the audit report released in August 20
https://www.osc.ny.gov/local-government/audits/town/2016/05/20/town-grafton-audit-follow-2013m-113-fMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
… on behalf of 706 Medicaid recipients. One particular doctor (herein referred to as “the Doctor”) was listed as the prescriber on 31,351 (63 percent) … whether Medicaid made proper payments to Joia and the Doctor in compliance with applicable Medicaid laws and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followTown of Elmira – Audit Follow-Up (2015M-226-F)
… an elected five-member Town Board. Budgeted appropriations for 2013 totaled approximately $3.6 million. Results of …
https://www.osc.ny.gov/local-government/audits/town/2016/11/04/town-elmira-audit-follow-2015m-226-fFacilities Planning Bureau Project Review
… submitted 8,862 capital projects, 6,905 of which were estimated to cost almost $8.7 billion. The remaining 1,957 projects did not have associated estimated costs for a variety of reasons (e.g., project was canceled or did not require an estimated cost). The average cost for the 6,905 projects was …
https://www.osc.ny.gov/state-agencies/audits/2019/02/04/facilities-planning-bureau-project-reviewOpinion 88-42
… where a county distributed sales tax revenues to towns and villages in the county in a manner which did not comply with the provisions of Tax Law, §1262. Specifically, in that … the same as a natural person (see, e.g., Mtr of Feinberg v Bd of Ed , 74 Misc 2d 371, 344 NYS2d 618, affd 51 AD2d 548, …
https://www.osc.ny.gov/legal-opinions/opinion-88-42Compliance With Special Education Regulations for the Provision of Services (Follow-Up)
… Objective To determine the extent of implementation of the five … providing special education and related services designed to meet students’ unique needs and to prepare them for … adequately managing this process as it did not track or calculate its compliance with the required time frame for …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followState Agencies Bulletin No. 2089
… for Tier 5 ERS and Tier 5 TRS members for calendar year 2023 is $22,028.01. Affected Employees Tier 5 members of ERS … Effective in Administration paychecks dated January 4, 2023, and Institution paychecks dated January 12, 2023. OSC Actions OSC will update PayServ to reflect the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2089-tier-5-pensionable-overtime-ot-earnings-limit-calendar-year-2023New York State Health Insurance Program – Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Follow-Up)
… in our initial audit report, Payments by UnitedHealthcare for Medical/Surgical Services for Ineligible Members (Report 2020-S-34 ). About the Program … The Empire Plan is the primary health insurance plan for NYSHIP, covering 1.1 million members. Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/new-york-state-health-insurance-program-payments-unitedhealthcare-medicalsurgical-servicesDivision of Housing and Community Renewal Bulletin No. DH-128
… but is not included in the calculation of overtime. Tax Information: These monies are taxable income, will be … to the Payroll Earnings mailbox. Questions regarding tax information may be directed to the Tax and Compliance mailbox. … The purpose of this bulletin is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outCity of Yonkers – Budget Review (B23-6-5)
… District’s proposed budget: Is structurally unbalanced with a budget gap of at least $33 million. Overestimates …
https://www.osc.ny.gov/local-government/audits/city/2023/05/16/city-yonkers-budget-review-b23-6-5XVI.3.H Materiality – XVI. Financial Reporting
… surrounding each particular case. Except as provided in the instructions to the Agency Financial Reporting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityDanby Fire District – Claims Audit (2020M-149)
… be paid prior to Board approval. Did not follow its credit card usage policy requiring supporting charge slips for four credit card purchases totaling almost $1,000. Key Recommendations … have proper supporting documentation, including credit card charge slips. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149County of Rockland – Budget Review (B20-6-13)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … by Orange, Putnam and Westchester counties, was authorized to issue debt not to exceed $96 million to liquidate the accumulated deficit in …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13City of Troy – Budget Review (B20-5-11)
… increase to no more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-troy-budget-review-b20-5-11Royalton-Hartland Central School District – Information Technology Contingency Planning (2021M-4)
… a Disaster Recovery Plan (DRP) template, a key component of an IT contingency plan. Although the District paid for a …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/royalton-hartland-central-school-district-information-technologyOversight of Industrial Hemp (Follow-Up)
… audit report Oversight of Industrial Hemp (Report 2018-S-32 ). About the Program Industrial hemp is an expanding … hemp for research purposes. In response, Article 29 of New York’s Agriculture and Markets Law was enacted, launching the …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/oversight-industrial-hemp-followRockland County – Budget Review (B21-6-12)
The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Countys proposed budget for the 2022 fiscal year are reasonable
https://www.osc.ny.gov/local-government/audits/county/2021/11/12/rockland-county-budget-review-b21-6-12Cornwall Central School District – Information Technology (2021M-83)
Determine whether Cornwall Central School District District officials established adequate internal controls over the Districts user accounts and software updates to help prevent unauthorized use access and loss
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/20/cornwall-central-school-district-information-technology-2021m-83