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Elba 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-240Town 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-164Hampton Bays Union Free School District – Claims Processing (2013M-333)
… Purpose of Audit The purpose of our audit was to examine the claims auditing process for … Bays Union Free School District is located in the Town of Southampton, Suffolk County. The District is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Cayuga County – Court and Trust Funds (2024-C&T-5)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Nassau County – Contract Approval Process (2012M-192)
… Although we found that County contracts are authorized in accordance with the County Charter and the Nassau County …
https://www.osc.ny.gov/local-government/audits/county/2013/03/14/nassau-county-contract-approval-process-2012m-192Accounts Payable Advisory No. 31
… Business Units are advised that any transactions posted in SFS since April 1, 2013 involving commodity and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/31-accounting-utility-paymentsMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Monitoring of Medicaid Payments … eMedNY to prevent payment of claims for bed reserve days in excess of prescribed limits and that it sufficiently … the statutes governing reimbursement for bed reserve days in June 2012, the recommendations we made became even more …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… management. During the fiscal year April 1, 2012 through March 31, 2013, the Company deposited approximately $34,000 … was unable to provide us monthly reports for 10 of the 18 months in our audit period. We reviewed all 226 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialGolden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… Purpose of Audit The purpose of our audit was to examine selected Company financial … Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overDutchess County Industrial Development Agency – Management Practices (2013M-251)
… agreements, five totaling $14,351,627 were not reported on the Public Authorities Reporting Information System …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementCUNY Bulletin No. CU-210
… this bulletin may be directed to the University Manager of Payroll Systems and Operations at CUNY Central Office. … This …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-210-new-additional-compensation-option-aco-new-york-cityEmergency Service Communication Surcharges (2017-MS-4)
… responsible for E911 expenditures. Under a new law enacted in December 2017, wireless surcharge payments will be made to …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4Wage Theft Investigations (Follow-Up)
… implementation of the seven recommendations made in our initial report, Wage Theft Investigations (2013-S-38). … that the Department has made substantial progress in addressing the issues identified in our initial report. For example: The Department is now …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followSecurity Over Electronic Protected Health Information
… properly safeguarding its ePHI and has protection policies in place and a plan to make mandatory notifications when ePHI … cancer treatment and research complex located in Buffalo, New York. To support its operations, the … security standards for protecting ePHI, as established in the Health Insurance Portability and Accountability Act …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationPolice Property Room Inventory (2014-MS-4)
… appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. … of the 2,894 items tested lacked supporting documentation for disposal. The eight law enforcement agencies that use a … Recommendations Review and update policies and procedures for controlling property. Monitor activity in the property …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Accounts Payable Advisory No. 4
… described above, Business Units are now required to enter in the invoice number field, as follows: Regular bills: The … three-digit code) followed by the ending service date in the format of the two-digit month, then two-digit day, … service period ended July 15, 2012, enter the following in the Invoice Number Field: 5184741212975071512. Summary …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingWainscott Common School District – Financial Condition (2013M-268)
… Background The Wainscott Common School District is located in the Towns of East Hampton and Southampton, in Suffolk County. The District is governed by the Board of Education, which comprises three elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/wainscott-common-school-district-financial-condition-2013m-268King Center Charter School – Purchasing (2013M-215)
… two parent representatives. The School’s 2013-14 fiscal year budgeted operating expenses total approximately $3.7 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215