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

… Purpose of Audit The purpose of our audit was to review the City’s financial operations … January 1, 2010, to December 31, 2012. Background The City of Glens Falls is located in Warren County and has … City of Glens Falls Financial Condition 2013M150 …

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)

… with limited oversight by other Business Officers. Bank withdrawals and expenditures over $500 were not … totaling $14,305 were made from the Association’s bank accounts to the Department’s checking account. In … The Business Officers did not compare transactions on the bank statements with amounts recorded by the Treasurer, or …

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

Starpoint Central School District – Audit Follow-Up (2022M-101-F)

… managed by the District’s Network Manager and the BOCES Coordinator assigned to the District. Results of Review While … and the Network Manager and District-assigned BOCES 1 Coordinator (IT Managers) fully implemented one …

https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-f

Medicaid Claims Processing Activity October 1, 2011 Through March 31, 2012

… Purpose To determine whether the Department of Health's eMedNY system reasonably ensured that Medicaid … 1, 2011 through March 31, 2012. Background The Department of Health (Department) administers the State's Medicaid … 233 million claims resulting in payments to providers of about $25 billion. The claims are processed and paid in …

https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012

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

… in the compact. We reviewed the compact document and did not identify a specific declaration made by the … achieve the stated goals and objectives. Also, the compact did not contain a specific performance measure to determine …

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

Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)

… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … with a certified public accountant (CPA) to provide services as the District’s claims auditor and the CPA did not … being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …

https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-and

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

… 1, 2012 to April 30, 2013. Background The Town of Clare is located in St. Lawrence County and serves about 105 residents. The elected five-member Town Board is the legislative body responsible for managing Town … budgets. If the Board appropriates more fund balance than is available, modify the budget early in the next fiscal year …

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

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

… determine if the Board provided adequate oversight of the Library’s financial operations for the period July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead in Nassau … Elmont Public Library Board Oversight and Professional Services 2014M060 …

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

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

… and $726,070 for the highway fund. Key Findings The Board did not adopt a policy governing the use of Town-provided … use, it also provided this service to individuals who did not perform any Town functions. Generally, the people …

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

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

… employees, and timesheets for two part-time employees were not signed by their supervisors. Internal controls over the Court’s operations were not appropriately designed or operating effectively to allow … of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly …

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

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

… our audit period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For …

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

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

… to the 4 percent limit, District officials made unplanned transfers to the District’s reserves. Key Recommendations … and expenditures. Set limitations on the amount of transfers the Superintendent can make without prior approval. …

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)

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 … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …

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 members, is the legislative body responsible for the general management and control of …

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

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

Oversight of Nurse Hiring and Retention (Follow-Up)

… Objective To determine the extent of implementation of the four recommendations included in our initial audit report,  Oversight of Nurse Hiring and Retention (Report 2017-N-2 ). About the … To determine the extent of implementation of the four recommendations included in our …

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

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

… the services were covered by Medicare and, therefore, did not bill Medicare. $1.5 million was paid for prescription …

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

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

… of our audit was to review the Town’s financial management and budgeting practices, and its resultant financial condition for the period January … by the Town Board, which comprises four elected members and an elected Town Supervisor. The Town’s main operating …

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

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

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the … Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not adopted adequate policies to ensure Town assets are safeguarded and used only for …

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