Search

Medicaid Overpayments for Inpatient Transfer Claims Among Merged or Consolidated Facilities (2014-S-18)

To determine whether the Department established adequate controls over inpatient claims for recipients who were transferred between merged or consolidated

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2014-14s18.pdf

Developmental Disabilities Institute, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-3) 90-Day Response

To determine whether the costs reported by Developmental Disabilities Institute, Inc. (DDI) on its Consolidated Fiscal Reports (CFRs) were reasonable...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s3-response.pdf

Developmental Disabilities Institute, Inc. - Compliance With the Reimbursable Cost Manual (2018-S-3)

To determine whether the costs reported by Developmental Disabilities Institute, Inc. (DDI) on its Consolidated Fiscal Reports (CFRs) were reasonable...

https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18s3.pdf

William Floyd Union Free School District – Check Signing and Online Banking (2022M-192)

… complete report – pdf] Audit Objective Determine whether the William Floyd Union Free School District’s (District) … were appropriate and secure. Key Findings While the bank transactions we reviewed were appropriate, the Board … maintains control of her electronic check signature at all times. Designate a Deputy Treasurer to sign checks and …

https://www.osc.ny.gov/local-government/audits/school-district/2023/02/03/william-floyd-union-free-school-district-check-signing-and-online-banking

Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)

… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period June 1, 2011 … Background The Warsaw Fire Department comprises one fire company, Cry-Res Corporation (Company). The Company provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financial

Town of LeRay – Justice Court (S9-14-5)

… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … collected 4,639 payments totaling approximately $443,900 in fines, surcharges and fees from January 1, 2012 through … Ensure that all receipts received are deposited intact and in a timely manner. Ensure that the Justices report and remit …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5

Town of Laurens – Budgeting Practices (2013M-204)

… Purpose of Audit The purpose of our audit was to assess the Town’s budgeting practices for the period January 1, … As a result, the combined unassigned fund balance for all funds had risen to more than $577,000 by the end of 2012, …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204

Niagara County – Golf Course Financial Operations (2015M-308)

… it is deposited in a bank and ensure that cash receipts are deposited on a daily basis. Adopt policies establishing …

https://www.osc.ny.gov/local-government/audits/county/2016/02/26/niagara-county-golf-course-financial-operations-2015m-308

Wyoming County Probation Department – Restitution Payments (S9-20-4)

… to enforce and monitor restitution obligations. Six of the 24 restitution orders reviewed had uncollected … and procedures. County officials disagreed with some of our findings and recommendations. Appendix B includes our …

https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4

Village of Waterville – Payroll and Time and Attendance Records (2017M-281)

… Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties and did not establish adequate compensating controls to oversee payroll processing. Not all employees completed detailed time …

https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281

Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)

… the apparent misappropriation of over $59,000 in Village funds without detection. This occurred because the Board … by law. … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …

https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financial

Village of Montgomery – Purchasing and Information Technology (2013M-210)

… 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a …

https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210

Town of Shelby – Financial Management (2012M-206)

… internal controls over the Court’s financial operations for the period January 1, 2010, through September 7, 2012. … the Town Supervisor, is the legislative body responsible for overseeing the Town’s operations and finances. It is responsible for the general management and control of the Town’s …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206

Comptroller DiNapoli Releases School Audits

… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …

https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0

Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)

… for Monroe County (County) services and the procurement of professional services. Key Findings The Board did not … prior to payment or actively oversee the procurement of professional services. As a result: The Authority did not … for Monroe County County services and the procurement of professional services …

https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-and

Buffalo Collegiate Charter School – Credit Cards (2022M-69)

… (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … paid. We reviewed all 18 credit card charges over $2,500 in our audit period totaling $70,337 and found no evidence … the existing policy requirements and made nearly $51,000 in unsubstantiated credit card purchases. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69

Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)

… administration of Housing Choice Voucher (HCV) programs for the period April 1, 2015 through April 20, 2016. … pursuant to State Public Housing Law, is governed by a five-member Board of Commissioners. The Authority’s … totals approximately $1.1 million. Key Findings The Board does not receive a report of disbursements made to property …

https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22