Search
Town of Moriah - Cash Management (2019M-169)
… The Board did not develop and manage a comprehensive investment program to ensure interest earnings were … cash flow forecasts that estimate available funds for investment. Ensure available funds are invested in a manner, …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-moriah-cash-management-2019m-169Village of Ellicottville – Procurement (2016M-426)
Village of Ellicottville Procurement 2016M426
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-ellicottville-procurement-2016m-426Contract Participation of Minority- and Women-Owned Business Enterprises
… these goals, and is accurately reporting these results to the Department of Economic Development. The audit covers the … business enterprises and women-owned business enterprises in State contracts. Specifically, State agencies and public … officials told us that they determined the percentage in the goal plan using the anticipated MWBE expenditures …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… Purpose To determine whether the practice of Dr. John Gomes routinely waived Empire Plan members’ … City, an obstetrics and gynecology practice operated by Dr. John Gomes, located on Franklin Avenue in Garden City, New York. With respect to the Empire Plan, Dr. Gomes’ practice is a non-participating provider. During …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the … 1, 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange … Village of Montgomery Purchasing and Information Technology 2013M210 …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Accidental Death Benefit – Article 14 Benefits
… Regardless of your years of service credit, if you die as the natural and proximate result of an on-the-job accident, … than one child, parent or other dependent. If the total of all the accidental death benefit payments is not more than … had to be filed within two years of your date of death). *All beneficiaries would be eligible for annual COLAs after …
https://www.osc.ny.gov/retirement/publications/1644/accidental-death-benefitBerkshire Union Free School District – Financial Condition (2015M-310)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … located on the grounds of the Berkshire Farm Center in the Town of Canaan, Columbia County. The District, which … action when necessary to avoid incurring expenditures in excess of available revenues. Develop a plan to repay …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Town of North Castle – Cash Disbursement (2013M-32)
… 1, 2011, to July 31, 2012. Background The Town of North Castle is located in Westchester County. The Town Board … Town of North Castle Cash Disbursement 2013M32 …
https://www.osc.ny.gov/local-government/audits/town/2013/04/19/town-north-castle-cash-disbursement-2013m-32Fort Edward Union Free School District – Financial Condition (2015M-67)
… July 1, 2012 through February 28, 2015. Background The Fort Edward Union Free School District is located in the Village of Fort Edward in Washington County. The District is governed by … Fort Edward Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/fort-edward-union-free-school-district-financial-condition-2015m-67Skaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key … segregated the duties of employees responsible for online banking transactions and adequately established security procedures over online banking. All online payments and transfers totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Challenging a Determination – Regional State Park Police Plan
… by law, and cannot pay you any benefits if you do not meet all the eligibility requirements established by law. If you … officer. Your request must be in writing and directed to the Hearing Administration Bureau within four months of the …
https://www.osc.ny.gov/retirement/publications/1867/challenging-determinationVillage of Corfu - Sewer Operations (2018M-133)
Village of Corfu Sewer Operations 2018M133
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-corfu-sewer-operations-2018m-133Yates County – County Clerk Cash Receipts (2015M-223)
… The purpose of our audit was to examine the Clerk’s cash receipt process for the period January 1, 2014 through August … written policies and procedures for cash receipts. Cash receipt duties are not adequately segregated. Employees …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223City of Yonkers – Procurement of Professional Services (2017M-268)
… whether officials sought competition when procuring professional services for the period July 1, 2015 through … City officials did not seek competition when procuring professional services from 22 providers totaling … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Accounts Payable Advisory No. 8
… Agencies may have difficulty identifying overpayment of a single invoice to a vendor. Effective immediately, OSC will …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherSachem Central School District – Fund Balance (2017M-151)
… 2016-17 fiscal year totaled approximately $306.4 million. Key Findings From 2011-12 through 2014-15, total fund balance … and multiyear plan to ensure future financial stability. Key Recommendations Adopt a written fund balance policy for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/06/sachem-central-school-district-fund-balance-2017m-151East Islip Union Free School District – Financial Condition (2015M-283)
… period July 1, 2013 through March 31, 2015. Background The East Islip Union Free School District is located in the Town … East Islip Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/29/east-islip-union-free-school-district-financial-condition-2015m-283Village of Harriman – Water Department Billing (2014M-311)
… with the Village code. Village officials did not bill two commercial customers because those customers had … Ensure that all late fees are applied to the customer accounts according to the Village code. Develop …
https://www.osc.ny.gov/local-government/audits/village/2015/01/09/village-harriman-water-department-billing-2014m-311Town of Wawarsing – Payroll and Leave Accruals (2013M-202)
… Purpose of Audit The purpose of our audit was to determine the accuracy of the … Develop policies and procedures for approving all salary and hourly wages for each position before employees start working. Ensure that all employees are working the full shift for which they are …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Purpose of Audit The purpose of our audit was to review internal controls over … to be improved. The Treasurer did not properly reconcile all Village bank accounts or update the accounting records in … address the maintenance of leave time records. Ensure that all Village employees complete, submit and certify timesheets …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132