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… email addresses or other personal information collected at our site. Pursuant to the Internet Security and Privacy … visited the site; The web pages or services you accessed at this site; The website you visited prior to coming to this … of any application on our website, please contact us at [email protected] . Use by Children The Office of the …
https://www.osc.ny.gov/online-services/privacy-and-links-policyWest Seneca Fire District #6 – Financial Management (2013M-14)
… or LOSAP as required by law. The Board did not ensure that grants were properly managed. The District also failed to … awarded to it by the Federal Emergency Management Agency (FEMA). Key Recommendations Limit the expenditure of District … reimbursements are submitted in a timely manner. Contact FEMA to determine if the District can submit reimbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14Wantagh Fire District – Payroll (2013M-176)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls … The purpose of our audit was to examine the Districts internal controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Recovering Managed Care Payments for Inpatient Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… included in our initial audit report, Medicaid Program – Recovering Managed Care Payments for Inpatient … Health Insurance (Report 2021-S-24 ). About the Program Many of the State’s Medicaid recipients receive their … included in our initial audit report Medicaid Program Recovering Managed Care Payments for Inpatient …
https://www.osc.ny.gov/state-agencies/audits/2026/02/26/recovering-managed-care-payments-inpatient-services-behalf-recipients-third-party-healthRecovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up)
… of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering … (MCOs) a monthly premium for each enrolled recipient and, in turn, MCOs are required to pay for the Medicaid services … Many recipients have other third-party health insurance in addition to Medicaid (e.g., employer-based coverage or …
https://www.osc.ny.gov/state-agencies/audits/2024/01/31/recovering-managed-care-overpayments-pharmacy-services-behalf-recipients-third-party-healthTown of Guilderland – Sales Tax Revenue Allocation (2025M-62)
… for and allocate sales tax revenue? Audit Period January 1, 2020 – March 31, 2025 Understanding the Audit Area … occurred. See Appendix B for the Town and Village boundary map. The report includes two recommendations that, if … We conducted this audit pursuant to Article V, Section 1 of the State Constitution and New York Office of the State …
https://www.osc.ny.gov/local-government/audits/town/2025/11/26/town-guilderland-sales-tax-revenue-allocation-2025m-62Cayuga-Onondaga Board of Cooperative Educational Services - Procurement of Professional Services (2018M-270)
… the prudent and economical use of public money in the best interests of taxpayers. Key Findings BOCES officials did … the prudent and economical use of public money in the best interests of taxpayers …
https://www.osc.ny.gov/local-government/audits/boces/2019/03/22/cayuga-onondaga-board-cooperative-educational-services-procurement-professionalTown of Charlton – Procurement (2022M-5)
… always retain copies of other government contracts used to procure goods and services. Key Recommendations Follow the … and have initiated, or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Town of Deerpark – Budget Review (B17-6-17)
… five years, from $898,669 to $1,459,107 (62 percent). This is a result of overestimating expenditures and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17City of Lockport - Budget Review (B1-16-16)
… year during which the debt incurred to finance the deficit is outstanding, the proposed budget for the next succeeding …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Orange – Budget Review (B20-2-14)
… projections in the Town’s adopted budget for the 2021 fiscal year are reasonable. Background The Town of … estimated at $64,000, which is sufficient to balance the 2021 budget. However, additional fund balance may be needed … balance of $27,000 as of December 31, 2020. The Town’s 2021 adopted budget complies with the tax cap limit. Key …
https://www.osc.ny.gov/local-government/audits/town/2021/01/08/town-orange-budget-review-b20-2-14Village of Endicott – Budget Review (B4-16-7)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling … Village of Endicott Budget Review B4167 …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Village of Hastings-on-Hudson - Board Oversight (2018M-92)
… a Treasurer to oversee financial operations as required by New York State Village Law, Section 3-301. Seek competition …
https://www.osc.ny.gov/local-government/audits/village/2018/10/26/village-hastings-hudson-board-oversight-2018m-92City of Dunkirk – Billing Enforcement (2020M-117)
… 31 are included on the relevy. Assess penalties according to the Code. The Treasurer generally disagreed with the … take corrective action. Appendix B includes our comments to issues raised in the Treasurer’s response. …
https://www.osc.ny.gov/local-government/audits/city/2021/06/11/city-dunkirk-billing-enforcement-2020m-117Town of Boylston – Financial Condition (2021M-69)
… Town’s financial condition. As a result, it levied more taxes than necessary to sustain operations. The Board: Did … some corrective action. Appendix B includes our comments on certain issues Town officials raised in their response. …
https://www.osc.ny.gov/local-government/audits/town/2021/09/03/town-boylston-financial-condition-2021m-69Village of Islandia – Information Technology (2021M-100)
… found five of the nine users we audited visited websites for nonbusiness purposes. Complete any IT security-related training or provide the opportunity for employees to receive this type of training. Sensitive IT … action. Appendix B includes our comments on issues raised in the Village’s response letter. …
https://www.osc.ny.gov/local-government/audits/village/2021/11/12/village-islandia-information-technology-2021m-100Town of Worcester – Claims Audit (2022M-145)
… complete report – pdf ] Audit Objective Determine whether the Town of Worcester (Town) Town Board (Board) effectively audited claims prior to payment. Key Findings The Board did not effectively audit claims prior to payment. … made for unsupported and/or improper claims and not in the best interest of the taxpayers. In our sample of 199 …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145Town of Locke – Financial Condition (2020M-111)
… 31, 2019 in the general and highway funds and water district were excessive, ranging from 89 percent to 536 …
https://www.osc.ny.gov/local-government/audits/town/2020/11/13/town-locke-financial-condition-2020m-111Town of Homer – Non-Payroll Disbursements (2023M-63)
… or ensure an annual audit of the Supervisor’s records and reports was performed, as required. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2023/08/11/town-homer-non-payroll-disbursements-2023m-63Town of Yorkshire – Financial Management (2021M-109)
… increased by $811,100 (67 percent) in the past four years to more than $2 million as of December 31, 2020. Did not … findings and recommendations and indicated that they plan to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-yorkshire-financial-management-2021m-109