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Town of Moreau – Budgeting and Multiyear Planning (2017M-185)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … budgets and took action to maintain a reasonable amount of fund balance for the period January 1, 2015 through March … Town of Moreau Budgeting and Multiyear Planning 2017M185 …
https://www.osc.ny.gov/local-government/audits/town/2018/04/13/town-moreau-budgeting-and-multiyear-planning-2017m-185Village of Dansville – Water and Sewer Operations (2017M-273)
… determine whether the Board effectively managed water and sewer operations for the period June 1, 2013 through November … has approximately 4,700 residents, and 2017-18 water and sewer appropriations totaled approximately $2.5 million. Key … The Board has not provided adequate oversight of water and sewer operations. The Board did not monitor water losses. The …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-dansville-water-and-sewer-operations-2017m-273Town of Chester – Time and Attendance Records (2017M-287)
… October 2, 2017. Background The Town of Chester is located in Orange County. The Town is governed by an elected …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Cattaraugus County - Onoville Marina and Probation Department (2018M-32)
… is owed. Key Recommendations Maintain copies of tickets or ticket stubs sold and count money collected on a daily basis. …
https://www.osc.ny.gov/local-government/audits/county/2018/09/07/cattaraugus-county-onoville-marina-and-probation-department-2018m-32Selected Safety and Security Equipment at Train Stations (Follow-Up)
… initial report, Selected Safety and Security Equipment at Train Stations ( 2017-S-84 ). About the Program Staten Island … SIR’s management oversees capital projects at its 21 train stations, maintains the stations’ structural … initial report Selected Safety and Security Equipment at Train Stations …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followTown of Stamford - Annual and Claims Auditing (2018M-227)
… Determine whether the Board ensured that audits of records and claims were performed. Key Findings The Board did not: Annually audit the records of the Supervisor and Town Clerk. Perform a … audit of claims. Key Recommendations Annually audit the records of all officials who receive and disburse funds. …
https://www.osc.ny.gov/local-government/audits/town/2019/03/01/town-stamford-annual-and-claims-auditing-2018m-227Annual Assessment of Market Orders for 2015 and 2016
… the period July 1, 2014 through June 30, 2016 for the Apple and Sour Cherry Market Orders and the period April 1, 2014 through March 31, 2016 for the Apple, Cabbage, and Onion Research and Development Programs. … and research. These market orders include: the Apple Marketing Order, the Sour Cherry Marketing Order, the …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Town of Barton - Highway Asset Accountability and Procurement (2019M-8)
… complete report - pdf] Audit Objective Determine whether Town officials have adequate controls in the Highway Department to safeguard assets. Determine whether Town officials used a competitive process to procure highway goods and services. Key Findings Town officials did not: Adequately safeguard highway assets, …
https://www.osc.ny.gov/local-government/audits/town/2019/04/19/town-barton-highway-asset-accountability-and-procurement-2019m-8DiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… FirstEnergy, an Ohio-based energy producer, has agreed to produce a comprehensive report … to consider innovative technologies and strategies for energy generation, including modeling the practices and … on its bottom line. We will continue to monitor First Energy to ensure it is taking appropriate steps toward …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyHauppauge Fire District – Mandatory Training and Procurement (2014M-375)
… Key Recommendations Complete required training within 270 days of taking office. Closely monitor the purchasing …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/hauppauge-fire-district-mandatory-training-and-procurement-2014m-375Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… that each financial system user is assigned only one username and password and has not designated someone … that each financial system user is assigned only one username and password and designate someone independent of …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesMaintenance, Inspection, and Testing of the Event Recorder System
… has 124 stations on ten branches and the City Terminal Line that covers about 700 miles of track transporting about … within its infrastructure and trains. A key feature on the train is the ERS – a device that simultaneously monitors and records the key functions (e.g., speed, brakes) of the train and the actions of the engineer. The Federal Railroad …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemMedicaid Managed Care Organization Fraud and Abuse Detection (Follow-Up)
… the 11 recommendations made in our initial audit report, Medicaid Managed Care Organization Fraud and Abuse Detection (Report 2014-S-51 ). Background Medicaid managed care organizations (MCOs) are responsible … providers who have been excluded or terminated from the Medicaid program. In addition, MCOs are required to have …
https://www.osc.ny.gov/state-agencies/audits/2018/08/22/medicaid-managed-care-organization-fraud-and-abuse-detection-followTown of Guilderland – Employee Compensation and Benefits (2015M-262)
… did not ensure the accuracy of the hours worked by golf course employees. The Town Supervisor did not adequately …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-guilderland-employee-compensation-and-benefits-2015m-262Awarding and Oversight of Statewide Interoperable Communications Grants (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Awarding and Oversight of … the Division awarded SICG funding to qualified recipients in accordance with its requirements, and that it assessed and … While we identified certain process deficiencies in the areas of monitoring and documentation that could …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/awarding-and-oversight-statewide-interoperable-communications-grants-followTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… was to review the Town’s accounting records and reports for the period January 1, 2014 through May 31, 2015. … by an elected five-member Town Board. Expenditures for 2014 totaled approximately $1.3 million for the general, highway and water funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Selected Safety and Security Equipment at Subway Stations (Follow-Up)
… Transportation Authority’s (MTA) New York City Transit (Transit) operates the subway system in four of the five New … carrying an average of 5.4 million passengers per weekday. Transit’s Electronic Maintenance Division (EMD) is …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followLake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… vendors. Ensure that purchases are made in accordance with statute and the District’s procurement policy. Establish and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Town of Ticonderoga – Financial Records and Reports (2015M-301)
… and reports for the period January 1, 2013 through April 30, 2015. Background The Town of Ticonderoga is located in … and reports for the period January 1 2013 through April 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301