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Adequacy of 2021 Budgets - Town of North Hempstead (S9-21-12)
… of the continually new and evolving impacts caused by the pandemic, Town officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-north-hempstead-s9-21-12Adequacy of 2021 Budgets - Town of Big Flats (S9-21-20)
… of the continually new and evolving impacts caused by the pandemic, Town officials should carefully monitor …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-town-big-flats-s9-21-20Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… seen little to no impact on their financial operations, while others have seen more significant impacts due to … the impact of the pandemic on their financial operations while developing their 2021 fiscal year budgets, our office … the impact of the pandemic on financial operations while developing estimates for significant expenditures in …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations … recommended the Department review the payments identified by the audit and recover overpayments, as appropriate; … initial audit. For instance, the Department implemented a new claim processing control to prevent payment of …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followDo Not Call Enforcement Efforts
… the enforcement and collection provisions of New York’s Do Not Call Law. The audit covers the period January 1, 2014 to April 20, 2018. Background The New York State Do Not Call law (Law) allows consumers to register their …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsContract Participation of Minority- and Women-Owned Business Enterprises
… commission. The remaining $2.66 million was paid to the company that provided the goods. That company is not an MWBE. In another instance regarding two …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/contract-participation-minority-and-women-owned-business-enterprisesSelected Safety and Security Equipment at Train Stations (Follow-Up)
… at Train Stations ( 2017-S-84 ). About the Program Staten Island Railway (SIR) is a subsidiary of the Metropolitan … a single rapid transit line that runs the length of Staten Island (about 14 miles) from St. George Terminal to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/selected-safety-and-security-equipment-train-stations-followUnited HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … determined that Davis Ethical likely fabricated nearly all of the improper claims. Davis Ethical processed many of the …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyUnnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made … on September 19, 2012, examined whether the Department of Health (Department) had adequate policies and procedures in … modifying certain policies and practices that drive the costs of medical care provided to children placed at …
https://www.osc.ny.gov/state-agencies/audits/2014/10/23/unnecessary-medicaid-payments-children-voluntary-agencies-followRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank State Park operated … period May 1, 2004 to December 31, 2013. The objectives of our audit were to determine whether Parks received all of …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupTown of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial … 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … at December 31, 2011. The sewer fund balance includes a repair reserve which totaled $106,374 for 2009 and $107,609 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… Objective To determine the extent of implementation of the one recommendation … in our initial report, Utilization of the Arch Street Yard and Shop Facility ( 2016-S-78 ). About the Program The … $707,694 of the operating expenses for the incremental costs to operate the Facility for the installation of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followSelected Employee Travel Expenses
… the three-year period, as well as on other outliers. As a result of this analysis, we examined the travel costs of one …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expensesSlingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained … The Slingerlands Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Town of Alabama – Town Clerk Operations (2013M-369)
… Purpose of Audit The purpose of our audit was to assess the processes and procedures for … The Board did not conduct the required annual audit of the books and records of the Clerk or Tax Collector. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… we reviewed were timely and, with the exception of the payroll account, accurate. The District’s book balance … reviewed by a District official who was not independent of recording cash and journal entry transactions. Key … books represents the true book balance. Ensure the review of bank reconciliations is performed by an individual who is …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the … for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost analysis to … advances. Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ossining – Parking Ticket Collections (2017M-259)
… Purpose of Audit The purpose of our audit was to determine whether an adequate system is in place to collect outstanding parking tickets for the … of Ossining in Westchester County. The Village is governed by an elected five-member Board of Trustees. For 2017, …
https://www.osc.ny.gov/local-government/audits/village/2018/02/09/village-ossining-parking-ticket-collections-2017m-259Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … School officials disagreed with certain aspects of our findings and recommendations, but indicated they …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141