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Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… processing for the period January 1, 2012 through June 30, 2013. Background The Town of Charleston is located in … processing for the period January 1 2012 through June 30 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of North Haven – Collections (2024M-99)
… officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … Determine whether Village of …
https://www.osc.ny.gov/local-government/audits/village/2024/11/27/village-north-haven-collections-2024m-99Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … clear written guidance or provide adequate oversight of fuel management including: verifying the quantity of fuel … prices in the system and the bills were calculated based on the outdated prices resulting in billing errors totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Main-Transit Fire Department – Credit Cards (2024M-77)
… and for proper Department purposes. Key Findings Of the credit card purchases totaling $216,961 that we … written policies or procedures to clarify the types of discretionary spending (meals, entertainment or gifts) … Department officials disagreed with certain aspects of our findings and recommendations but indicated they have …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-credit-cards-2024m-77-0City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… 13, 2012. Background The City of Hudson is located in Columbia County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… July 31, 2015. Background The Town of Rochester is located in Ulster County. The Town, which has approximately 7,300 … Employees did not always use the time clock to clock in and the Superintendent was unable to provide examiners …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Controls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… legacy systems, is an Enterprise Resource Program used for various applications including student administration, … only to functions that were necessary to meet their needs. For example, CUNY Central Office granted 60 roles to … without adequate justification. The business needs for the ASLs to have the roles in question were unclear. In …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… authorized transportation providers. Participation in Medicaid requires that providers agree to prepare and … taxi services to Medicaid recipients since September 2012. During the period from September 26, 2012 to December 31, … to December 31, 2015, which accounted for $1.4 million in inappropriate Medicaid payments to the provider. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerTown of Altona – Apparent Misappropriations of Cash Receipts and Supervisor’s Records and Reports (2013M-282)
… Purpose of Audit The purpose of our audit was to review the Town’s cash receipts and assess the completeness and accuracy of the Town’s records and reports for the period January 1, …
https://www.osc.ny.gov/local-government/audits/town/2014/05/15/town-altona-apparent-misappropriations-cash-receipts-and-supervisors-records-andCUNY Bulletin No. CU-415
… Purpose To advise agencies of the new Bargaining Unit and Benefit Program for … Checks dated December 2, 2010 Background At the request of CUNY, OSC has established a new Bargaining Unit and a new … be done starting November 18, 2010. Questions Questions on job actions for eligible employees may be directed to the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-415-establishment-new-bargaining-unit-and-new-benefit-programAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… the recommendation made in our initial report, Assessment and Collection of Selected Fees and Penalties (2010-S-70) . Background Our initial report, … officials had not collected about $3.8 million in fees and penalties for the Public Work Enforcement Fund (Fund), …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followAdministration of the Article 8-A Loan Program (Follow-Up)
… Purpose To determine the extent of implementation of the recommendations in our initial audit report, Administration of the Article 8-A Loan Program (Report 2013-N-4). Background …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/administration-article-8-loan-program-followOneida City School District – Controlling Access to the Student Information System (2016M-53)
… Purpose of Audit The purpose of our audit was to examine the District’s information … The Oneida City School District is located in the City of Oneida and the Towns of Lenox and Lincoln in Madison County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemTown of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)
… Ensure that deposits are timely and intact in accordance with applicable laws. Reconcile the Clerk’s and departments’ …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technologyTown of Mamakating – Records and Reports (2015M-164)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s recorded and reported … records. The Board did not have accurate information on which to base its annual budgets, making it difficult for …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-mamakating-records-and-reports-2015m-164Village of Sinclairville – Water Operations (2014M-362)
… 2014. Background The Village of Sinclairville is located in the Towns of Charlotte and Gerry in Chautauqua County and has a population of approximately 600. The Village is governed by an elected five-member Board of Trustees. For the 2014-15 …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Elba Central School District – Financial Condition (2013M-240)
… limits in each of the past five years. For example, as of June 30, 2013, unexpended surplus funds exceeded statutory … operating surpluses to fund six reserves that, as of June 30, 2013, totaled $2.1 million. Four of the six reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240Non-Emergency Patient Transportation Services (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-follow