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Examination of Island Peer Review Organization
… included more than $112,000 in administrative charges and nearly $180,000 in out-of-pocket expenses. Our objective … expenses were in compliance with the contract and related subcontractor agreements. Background The … services related to Medicaid activities. This contract and its amendments were not subject to approval by the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/14/examination-island-peer-review-organizationFulton County Industrial Development Agency – PILOT Program (2014M-291)
… Fulton County Industrial Development Agency was created in 1970 to further economic development in the County. The Agency is governed by a Board of seven … terms of the agreement are not met. Implement policies and procedures to ensure that PILOT payments are timely and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/05/01/fulton-county-industrial-development-agency-pilot-programState Agencies Bulletin No. 1055
… Employees Employees who, as identified by National Bond and Trust, had bond deductions withheld, but had not yet … refunds in the Institution paychecks dated 03/10/11 and Administration paychecks dated 03/16/11. The refund … will appear as a positive amount under the “Refund” field and as a negative amount under the “YTD” field. Agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1055-refunds-deduction-code-101-bondsBaldwin Union Free School District – Non-instructional Overtime (2017M-128)
… Purpose of Audit The purpose of our audit was to examine the District’s overtime for … Baldwin Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/baldwin-union-free-school-district-non-instructional-overtime-2017m-128State Agencies Bulletin No. 779
… Veterans annuity increase. Affected Employees Pensioners and beneficiaries in Agency 01130, Division of Veterans' Affairs - Blind … section shall be the same amount as the annuity payable in the preceding year plus a percentage adjustment equal to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/779-2008-blind-veterans-annuity-increaseState Police Bulletin No. SP-67
… for processing payments. Affected Employees Investigators and Senior Investigators in Bargaining Unit 62 Effective Date Payment will be made in a separate check. Administration pay period 4L/5C, checks …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-67-equipment-allowance-payment-employees-represented-nys-policePutnam Central School District – Budgeting (2015M-243)
… Central School District is located in the Towns of Putnam and Dresden in Washington County and the Town of Ticonderoga in Essex County. The District, … officials overestimated expenditures for the 2013-14 and 2014-15 fiscal years. As of June 30, 2015, the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243Patchogue-Medford Union Free School District – Budget Review (B17-7-2)
… review was to determine whether the significant revenue and expenditure projections in the District's proposed budget … York State Local Finance Law requires all municipalities and school districts that have been authorized to issue … of our review, we found that the significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/09/patchogue-medford-union-free-school-district-budget-review-b17-7-2Sackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Somers Central School District – Fixed Assets (2016M-74)
… was to review controls over the District’s fixed assets and information technology equipment for the period July 1, … School District is located in the Towns of Somers, Katonah and Yorktown in Westchester County. The District, which … capitalization or tagging thresholds, controls over assets and how to maintain records for assets. Authorize all asset …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/somers-central-school-district-fixed-assets-2016m-74Barker Central School District – Purchasing (2016M-208)
… describe the documentation that should be attached to each claim. Communicate the purchasing policy for securing price quotes to the claims auditor so the claims auditor can conduct an adequate audit of claims and ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check signing procedures for the … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires the Treasurer to sign all checks. The payroll clerk printed payroll checks …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91Town of Smyrna – Claims Audit Process (2022M-161)
… them for payment. We reviewed 173 claims totaling $338,876 and found: Sixteen purchases totaling $58,502 were approved … audit. Key Recommendations Comply with competitive bidding and the Town’s procurement policy quote requirements. Pass a … services. Town officials agreed with our recommendations and indicated that they are taking corrective action. … To …
https://www.osc.ny.gov/local-government/audits/town/2023/01/06/town-smyrna-claims-audit-process-2022m-161Village of Cohocton – Cash Receipts (2015M-63)
… Treasurer’s records. The Treasurer and her Deputy did not issue duplicate receipts for all transactions where no other … accountant or public accountant to conduct the audit. Issue duplicate receipts where no other evidence of receipts …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-cohocton-cash-receipts-2015m-63Town of Chemung – Conflict of Interest (2022M-176)
… Municipal Law. Key Recommendations Ensure that officials and employees are familiar with and follow the requirements of New York State General … contracts. Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-chemung-conflict-interest-2022m-176Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… made in a timely manner, with the time between collection and deposit dates ranging from 15 to 91 days. School store receipts were not supported by a profit and loss statement or sufficient detail for the central … Ensure that extra-curricular activity clubs attach profit and loss statements or other detail sufficient to support …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291Delaware Academy Central School District at Delhi – Fund Balances (2016M-36)
… Meredith, Delaware County. The District, which operates two schools with approximately 750 students, is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/delaware-academy-central-school-district-delhi-fund-balances-2016m-36Franklinville Central School District – Financial Management (2017M-49)
… to review the District’s financial management practices for the period July 1, 2013 through February 8, 2017. … annually to help finance budgeted appropriations, but only a portion was actually used to finance operations. The Board … based on actual needs to avoid levying taxes at a level greater than needed. Maintain unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/franklinville-central-school-district-financial-management-2017m-49East Moriches Union Free School District -- Budget Review (B17-7-4)
… independent evaluation of the District’s proposed budget for the 2017-18 fiscal year. Background The East Moriches … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Finding We found …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/05/east-moriches-union-free-school-district-budget-review-b17-7-4