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Montgomery County – Financial Condition (2013M-234)
… and defining reasonable amounts of unexpended surplus funds that the County should maintain. Develop and adopt … Closely monitor the County’s use of unexpended surplus funds and ensure that action is taken, if necessary, to …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Roosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… at conferences, and could have saved approximately $2,000 on two conferences had it adopted more reasonable meal and … assurance that employees report time worked accurately on their time cards. Although the Board has adopted a policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyQuestionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician (Follow-Up)
… the implementation status of the four recommendations made in our initial audit report, Questionable Payments for … to treat Dr. Ahmad’s patients. Due to the deficiencies in Dr. Ahmad’s records, there was insufficient assurance that … also questioned whether medications Dr. Ahmad prescribed in connection with these services, which accounted for …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/questionable-payments-practitioner-services-and-pharmacy-claims-pertaining-selectedOversight of Procurements and Loan Programs
… Purpose To determine whether the Development Authority of the North Country (DANC) provided … Law to provide infrastructure services and economic development in Jefferson, Lewis, and St. Lawrence counties. … for various purposes, including affordable housing, business development, and tourism enhancements. The …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/oversight-procurements-and-loan-programsMedicaid Program – Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care
… Purpose To determine whether Medicaid made improper fee-for-service … Medicaid provides a wide range of medical services to those who are economically disadvantaged and/or have … Take corrective action to ensure enrollment information is entered and updated in a timely manner. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/01/05/medicaid-program-improper-fee-service-payments-pharmacy-services-covered-managed-careUnnecessary Managed Care Payments for Medicaid Recipients With Medicare (Follow-Up)
… initial audit report, Unnecessary Managed Care Payments for Medicaid Recipients With Medicare (Report 2010-S-75). … to remove Medicaid recipients from managed care programs when they become Medicare eligible, and to increase its … and to implement procedures to help ensure that Medicaid does not pay managed care premiums for enrollees of the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/unnecessary-managed-care-payments-medicaid-recipients-medicare-followControls Over Equipment (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followOversight of Building Construction Site Safety (Follow-Up)
… Objective To assess the extent of implementation of the six … Program The New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of buildings and construction sites to promote the safety of all people who visit, live, and work …
https://www.osc.ny.gov/state-agencies/audits/2024/01/10/oversight-building-construction-site-safety-followFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by … review of leave time records. District officials do not ensure that access rights to the payroll and human …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedMaximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations made in our initial audit report, …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followTown of Lyonsdale – Financial Condition, Board Oversight and Controls Over Fuel Inventory (2013M-163)
… 30, 2012. Background The Town of Lyonsdale is located in Lewis County. The Town is governed by an elected five-member Town Board composed of the Town … of the Town’s highway town-wide fund has declined in recent years from a balance of $88,293 at the beginning of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyonsdale-financial-condition-board-oversight-and-controls-over-fuel-inventoryVillage of Oxford – Justice Court Operations (2013M-219)
… Purpose of Audit The purpose of our audit was to review the Justice Court’s … through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately 1,450. The Village is governed by a Board of Trustees which comprises four …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… condition and selected financial operations for the period March 1, 2012 to March 18, 2013. Background The Village of Deposit is located …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… budgets with reasonable estimates for revenues, based on historical information. Periodically review and adjust … accounting records are complete and accurate and are based on adequate supporting information. Require the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Examples from GASB Statement 34 - Statement of Cash Flows
… other payables (297,446) (86,643) (384,089) 475,212 Accrued expenses (4,251,369) 11,520 (4,239,849) …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-cash-flowsTown of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… a population of approximately 2,400. The Town is governed by the Town Board, which comprises four elected council …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… of Alexander (Town) is located in Genesee County and has a population of about 2,500. The Town Supervisor (Supervisor) … James Orr has presided since 2011. Each Justice has a Court clerk to assist with Court activity. Key Findings … to the JCF and remit the proper amount of moneys received by the Court to the Town Supervisor. Assess the risk areas in …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Unified Court System Bulletin No. UCS-86
… may enroll in NYS-Ride online at www.nysride.com or by phone at 866-428-7751 Monday through Friday, 8:00 a.m. to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-86-nys-ride-transportation-benefit-pilot-programOperational Advisory No. 16
… 2014 and prior that have not been posted. See SFS Secure for journals scheduled to be deleted as of February 20, 2015, …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/16-budget-journal-mass-deletePandemic Planning and Care for Vulnerable Populations (Follow-Up)
… to care for the vulnerable population it serves during the COVID-19 pandemic. The audit covered the period from January … Specifically, OPWDD developed and issued specific COVID-19 plans to only State-operated Intermediate Care … documents considered pandemics as a risk even before the COVID-19 pandemic, OPWDD did not take proactive steps to …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/pandemic-planning-and-care-vulnerable-populations-follow