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Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Power Authority is a public benefit corporation located in the Village of Green Island in Albany County. The Authority is governed by a five-member … process. Key Recommendations There are no recommendations in this report. … Green Island Power Authority Electric …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the … officials have not developed policies and procedures to govern budgeting practices and the level of unexpended … including those related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Division of Housing and Community Renewal Bulletin No. DH-114
… not processed automatically. Affected Employees Employees in the DC 37 Rent Regulation Services Unit – BU67 in the Division of Housing and Community Renewal who meet the … employees based on the 2019 Salary Schedule (currently in effect). Effective Dates The April 2021 DC 37 RRSU …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-114-april-2021-district-council-37-dc-37-performanceDiNapoli Announces State Contract and Payment Actions For December 2016
… due to fraud, waste or other improprieties. Cumulatively for calendar year 2016, DiNapoli’s office approved 19,407 … the playing field is level and taxpayers get the best value for their money. These independent audits also … $4.6 million to 12 local governments for Tioga Downs Casino & Racing and Del Lago Resort & Casino license fee …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-announces-state-contract-and-payment-actions-december-2016Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… included in our initial audit report, Oversight of Casino Revenues and Regulatory Oversight Reimbursement … aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated … $289,565 (19 percent) over these years. As of May 31, 2020, unassigned fund balance was $463,948, which is 78 percent of the 2020-21 appropriations. The Village has excess fund balance …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Out-of-Network Providers … improvements. Key Finding United officials made progress in addressing the problems we identified in the initial audit. In particular, United saved the Empire …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesVillage of Herkimer - Water and Sewer Financial Operations (2019M-102)
… officials effectively managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over water and sewer operations such as billing, collecting, entry of …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102Health Sciences Charter School - Student Enrollment and Billing (2019M-99)
… Determine whether student enrollment and billings to school districts of residence are accurate and supported. … School did not: Correctly calculate State aid attributable to students receiving special education services. As a … (SED) guidelines. Use the correct number of school days to calculate tuition for 85 students who attended the School …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/26/health-sciences-charter-school-student-enrollment-and-billing-2019m-99Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the amounts paid by … findings and indicated that they have taken, or planned to take, corrective action. … Determine whether eligible …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… whether Village officials procured goods and services in compliance with the procurement policy. Determine whether … Appendix B includes our comments on issues raised in the Village’s response letter. … Determine whether Village officials procured goods and services in compliance with the procurement policy …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Olive - Accrued Leave and Information Technology (2019M-84)
… to include guidance on timekeeping procedures for the use of leave credits or compensatory time. Ensure that employee … policies and the CBA are followed for allocating all types of accrued leave earned including compensatory time. Design and implement procedures to monitor the use of IT resources, including personal use and provide IT …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… recorded and deposited in a timely manner. However, the Board has not established adequate controls over these … receipts. Village officials did not adequately segregate the Deputy Clerk-Treasurer’s (Deputy) water and electric … duties or provide oversight of her work. As a result, the Deputy had complete control over water and electric cash …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152Poughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… subject to the competitive bidding thresholds are made in accordance with GML. Enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Harford - Highway Asset Accountability and Procurement (2019M-201)
… services and complied with statutes related to conflicts of interest. Key Findings The Highway Superintendent did not maintain a complete inventory of Department assets and the Board did not adequately … those assets. A Board member had a prohibited conflict of interest totaling $4,400. The Town overpaid for fuel by …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-harford-highway-asset-accountability-and-procurement-2019m-201Town of Chili - Financial Management and Cash Receipts (2019M-167)
… The Board could improve its budgeting and management of fund balance and reserves. The Board: Adopted unrealistic … Establish a written policy governing the reasonable amount of fund balance to maintain and adopt a multiyear financial … records. Town officials disagreed with certain aspects of our findings and recommendations but indicated they …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… policy, close any improper accounts and ensure that all funds are deposited and invested as authorized by statute. …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Franklin Square and Munson Fire District – Non-Firefighting Vehicles (2017M-20)
… from the hamlet of Franklin Square, Nassau County, in which it is located. The District is governed by an … no use was recorded for either vehicle in the vehicle use log until May 2016. Key Recommendations Determine whether the … use of public funds. Enforce the use of the vehicle use log by ensuring that the log is completely filled out each …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/franklin-square-and-munson-fire-district-non-firefighting-vehicles-2017m-20Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the … with the purchasing policy. Not all travelers attached proof of conference attendance to their travel expenditure … supported and necessary before approving them for payment. Develop procedures to monitor credit card use and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of the Company’s financial … always complete and did not contain sufficient information to verify proceeds. Key Recommendations Adopt and enforce … audits of the Treasurer’s records. Develop procedures to ensure compliance with State regulations for bingo …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activities