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Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… not safeguarded. The Board-required audit of the Treasurer’s books was deficient. Key Recommendations The Board should … The Board should ensure an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and … The Board has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s … that the Town should maintain. Develop and adopt budgets with realistic estimates of revenues and expenditures and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Ancram - Financial and Capital Planning (2019M-135)
… Determine whether the Board established multiyear plans and financial policies to adequately manage the Town’s … multiyear financial or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive multiyear financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Town of Schroeppel - Financial Records and Reports (2019M-187)
… [read complete report - pdf] Audit Objective Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Operational Training and Medical Assessments of Train Crews (Follow-Up)
… and subway service within the City. Transit’s 27 subway lines are divided into two divisions: A Division (the numbered lines and 42nd St. Shuttle) and B Division (the lettered lines and the 7 line). Train crews consist of two members: a …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local government … reimbursement for certain out-of-network claims is 80 percent of the R&C rate for the service. R&C rates are … January 1, 2017 through December 31, 2018, United paid over $416 million for 255,807 out-of-network claims based on …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsOperational Training and Medical Assessments of Train Crews (Follow-Up)
… bus and subway service within the City of New York. Staten Island Railway (SIR) is a subsidiary agency that operates a single rapid transit line on Staten Island, which runs from the St. George Ferry Terminal …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/operational-training-and-medical-assessments-train-crews-followWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… was to examine internal controls over cash disbursements for the period January 1, 2009 through February 28, 2014. … Board of Fire Commissioners. The District’s budget for 2014 fiscal year was $532,474. Key Findings The Board did …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Caton – Supervisor’s Records and Reports (2014M-359)
… annual financial report with OSC and the clerk in a timely fashion. …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Town of Owasco – Financial Management and Procurement (2021M-70)
… capital plans. Determine whether professional services and playground equipment were procured in a manner to ensure the prudent and economical use of … ensure the proper procurement of professional services and playground equipment. The Board did not: Adopt an adequate …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Summitville Fire Company – Cash Receipts and Disbursements (2016M-423)
… officials ensured that cash receipts were deposited and cash disbursements were for appropriate Company purposes … fire protection services for the Town of Mamakating and is located in Sullivan County. During our audit period, Company deposits totaled $48,200 and disbursements totaled $57,600. Key Findings No one …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/10/summitville-fire-company-cash-receipts-and-disbursements-2016m-423Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
Town of Huntington Payroll and Legal Services 2013M28
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the College of Nanoscale Science and … legal, research, and numerous other types of data. The security of this data and its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… to review internal controls over the Village’s purchasing and information technology (IT) operations for the period … 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Small Businesses and the Economic Recovery: Work in Progress
… struggle, entrepreneurs are identifying and pursuing new opportunities. FIGURE 7 – Year-Over-Year Change in Monthly …
https://www.osc.ny.gov/reports/small-businesses-and-economic-recovery-work-progressMonitoring and Administration of Public Protection Grant Programs (Follow-Up)
… of violent crime – such as aggravated assault, forcible rape, murder, and robbery – in the State, excluding New York …
https://www.osc.ny.gov/state-agencies/audits/2021/11/16/monitoring-and-administration-public-protection-grant-programs-followTown of Springfield – Accounting Records and Reports (2020M-175)
… (Town) Supervisor maintained complete, accurate and timely accounting records and reports. Key Findings The current Supervisor did not maintain complete, accurate and timely accounting records and reports. As a result, the … Springfields Town Supervisor maintained complete accurate and timely accounting records and reports …
https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175Village of Albion – Water and Sewer Rents (2013M-108)
… collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background The Village of Albion …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Watervliet Housing Authority – Timekeeping and Leave Records (2015M-186)
… totaled approximately $2.5 million. Key Finding All time sheets we reviewed were approved by the Executive Director … Key Recommendations There are no recommendations in this report. …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/10/09/watervliet-housing-authority-timekeeping-and-leave-records-2015m-186