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City of Glens Falls – Financial Condition (2013M-150)

… City officials are aware of the low level of fund balance in the general fund and the declining balances in the …

https://www.osc.ny.gov/local-government/audits/city/2013/08/02/city-glens-falls-financial-condition-2013m-150

Le Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)

… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally consists … years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over cash receipts …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025

Town of Prattsville – Justice Court (2012M-243)

… 29, 2012. Background The Town of Prattsville is located in Greene County, and has a population of approximately 700. … audit period, the Justices collected approximately $9,500 in fines, fees and surcharges. Key Findings Justices Blain … prepare monthly accountabilities, deposit cash receipts in a timely manner, adequately segregate the court clerk’s …

https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243

Albany Leadership Charter High School for Girls – Professional Services (2013M-283)

… School For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises … whether the services had been received by the School to warrant the School’s payment of the $32,218. The compact does …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013m

Town of Dansville - Board Oversight (2014M-115)

… 28, 2014. Background The Town of Dansville is located in Steuben County and had a population of 1,842 as of the … and capital plan, and it did not have any other mechanism in place to adequately address the Town’s long-term …

https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115

Oversight of Critical Foster Care Program Requirements (Follow-Up)

…   (Report   2015-S-79 ). About the Program The Office of Children and Family Services (OCFS) regulates and supervises … service delivery, including assessments and case plans for families and children. Our initial audit examined whether … for officials to provide information on any actions that are planned to address unresolved issues identified in this …

https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-follow

Charlotte Valley Central School District – Financial Condition (2013M-232)

… actual revenues and expenditures. Set limitations on the amount of transfers the Superintendent can make …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232

Town of Huntington – Payroll and Legal Services (2013M-28)

… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … 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-28

Town of Hartwick – Financial Condition (2013M-118)

… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … Otsego County and has 2,110 residents. The Board comprises four elected Board members and the elected Town Supervisor … The Board did not establish reasonable financial plans for three of its major operating funds but repeatedly relied on …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118

Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)

… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition and internal … taken over the services the Village previously provided to its residents. The Town Board, which is composed of five … the Town’s financial operations and take timely action to maintain the Town’s financial stability. The fund balances …

https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20

Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)

… Purpose of Audit The purpose of our audit was to review internal controls over time and attendance and … the Village’s online banking, for the period June 1, 2011, to September 26, 2012. Background The Village of Chatham is … and four Trustees. Key Findings Village officials need to improve internal controls over the Village’s time and …

https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132

Oversight of Nurse Hiring and Retention (Follow-Up)

… (Report 2017-N-2 ). About the Program The New York City Health and Hospitals Corporation (Health and Hospitals) is a … provides essential inpatient, outpatient, and home-based services to more than 1 million New York City residents … care hospitals, 6 diagnostics and treatment centers, and 5 nursing homes. As of December 20, 2019, Health and Hospitals …

https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-follow

Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act

… and collecting the expenses of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”). The … or whose property they might damage as a result of an accident. Department activities relating to the Acts fall …

https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-security

Town of Cherry Valley – Budget Review (B4-14-21)

… Purpose of Audit The purpose of our budget review was to determine whether the significant … and expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background … The purpose of our budget review was to determine whether the significant …

https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21

Town of Sheridan – Cellular Phones (2013M-334)

… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular telephones for … individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have established written … cell phones. While the Town provided cell phone service to Town officials and employees for job-related use, it also …

https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334

Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)

… Purpose of Audit The purpose of our audit was to review the Town’s financial management and budgeting practices, and … The purpose of our audit was to review the Towns financial …

https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231

Town of Clare – Fiscal Stress (2013M-317)

… to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The … at year end. As a result, the Board has heavily relied on appropriated fund balance as a financing source in the … than was actually available resulting in budget deficits, going into the 2012 and 2013 fiscal years. Similarly, when …

https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317

City of North Tonawanda – Financial Operations (2012M-203)

… Purpose of Audit The purpose of our audit was to review the City’s oversight of its volunteer fire companies and the City’s purchasing … City of North Tonawanda Financial Operations 2012M203 …

https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203

Elmont Public Library – Board Oversight and Professional Services (2014M-060)

… Key Findings The Board does not audit and approve claims before they are paid from the administrative checking account … on the behalf of the Library. The Library’s procurement policy requires the use of a request for proposal (RFP) … meets all the requirements of a Library officer, including filing an oath of office, being compensated through the …

https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060

Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare

… recipients, health care providers are required to bill Medicare, which is generally the primary payer, before … billing Medicaid. Key Findings The audit identified $20.1 million in Medicaid payments for services provided to … were made on behalf of 6,712 dual-eligible recipients, and 20 providers accounted for more than $13 million of the …

https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicare