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Town of Northampton – Financial Management and Internal Controls Over Town Clerk Receipts (2012M-233)
… days after the total exceeds $250. Submit a monthly report of all moneys received and disbursed to the Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-northampton-financial-management-and-internal-controls-over-town-clerk-receiptsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… prior to over-expending budget lines. While the credit card policy includes documentation requirements and … oversight controls. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… whether the difference is caused by recordkeeping errors, leaks, thefts or malfunctioning meters. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… segregated. The payroll clerk’s duties include making changes to salaries and wages but she is also capable of … submitting data changes directly to the payroll-processing contractor without approval, and there is no comparison of the amounts of the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Ogden – Financial Management and Justice Court (2014M-234)
… Purpose of Audit The purpose of our audit was to assess the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … The purpose of our audit was to assess the Towns internal controls over the Towns financial and Court operations for the period January 1 2012 through June 5 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234Upper Jay Fire District – Audit Follow-Up (2023M-24-F)
… report – pdf] | [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Upper … audit period, and the remaining checks were signed by the Chairman of the Board (Chairman) and/or a Commissioner. The audit included seven … The purpose of our review was to assess the Upper Jay Fire Districts …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/16/upper-jay-fire-district-audit-follow-2023m-24-fQuaker Street Fire District – Audit Follow-Up (2021M-96-F)
… fire protection and emergency rescue services for the southern portion of the Town. District operations are provided by the Quaker Street Fire Company (Company). An elected five-member Board governs the District …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/01/quaker-street-fire-district-audit-follow-2021m-96-fLimitations – New Career Plan
… Tier 1 If your date of membership is June 17, 1971, or later, the wages in any 12-month period … more than 20 percent. Any amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment … in your FAS calculation if: Your date of membership is before April 1, 1972; and Your FAS is based on the 36 …
https://www.osc.ny.gov/retirement/publications/1515/limitationsLimitations – Police and Fire Plan
… than 20 percent. The amount in excess of 20 percent is excluded from the computation of your FAS. Also, payment for … than 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for … than 20 percent, the amount in excess of 20 percent is excluded from the computation of your FAS. Payment for …
https://www.osc.ny.gov/retirement/publications/1512/limitationsSchool of Professional Studies – Controls Over Bank Accounts
… controls. Fully comply with prescribed procedures for opening new bank accounts and the monitoring of existing …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsRebates and Discounts on Physician-Administered Drugs (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Rebates and Discounts on … are administered to patients by a medical professional in an office setting. To reduce Medicaid costs for … cost. Key Findings Department officials made progress in addressing the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient … Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five … Overpayments for Medicare Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… businesses, including registration of repair shops, dealers, dismantlers, and junk and salvage facilities and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare … To determine the extent of implementation of the three recommendations made in our initial audit report Medicaid Payments to Medicare …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followMonterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… The Treasurer also issued Company checks to herself, her husband (the Fire Chief), her father-in-law, and their … for the improper payments to the Treasurer, her husband and father-in-law. Investigate and determine if any …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… of our audit was to examine internal controls over the District’s financial operations for the period January 1, … and rescue operations to the Lakeville Number 2 Fire District (District) as well as the South Lima Fire Protection District …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overErie Community College – Board Oversight and Management of College Resources (2015M-212)
… Purpose of Audit The purpose of our audit was to assess Board oversight and management of College resources … over these contracts and has allowed College officials to blur the lines of separation by operating certain … that written agreements with affiliated entities stipulate how performance will be measured and evaluated and establish …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesVillage of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village of Old Field Misappropriation of Village Funds and Selected …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as generally … for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form 1099, and … there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether the individual’s …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43