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North Merrick Union Free School District – Treasurer’s Duties (2013M-366)
… Purpose of Audit The purpose of our audit was to examine the Treasurer’s Duties for the period July 1, 2011 … Findings The District Clerk was inappropriately authorized to sign checks in the Treasurer’s absence and, in fact, … the Treasurer. The District authorized the District Clerk to sign checks in the Treasurer’s absence. However, Education …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/north-merrick-union-free-school-district-treasurers-duties-2013m-366Lisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… Require the food service manager to review the cashier’s daily reconciliations and verify that the amounts collected agree with deposits on the bank statements. Ensure that the Treasurer has only those …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Hampton Bays Union Free School District – Claims Processing (2013M-333)
… July 1, 2012 through August 31, 2013. Background The Hampton Bays Union Free School District is located in the … Hampton Bays Union Free School District Claims Processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333Walton Fire District – Financial Operations (2017M-238)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the District’s financial operations for the period January …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Averill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… Purpose of Audit The purpose of our audit was to assess the District’s financial controls …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Stockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… The Stockbridge Valley Central School District is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the Towns of Augusta and Vernon in Oneida County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsAlbany Parking Authority – Cash Collections (2016M-181)
… five-member Board of Directors, was established by the State Legislature to construct, operate and maintain …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181XIII.2 Overview – XIII. Employee Expense Reimbursement
… Agencies are responsible for ensuring employees adhere to all employee expense policies outlined in this guide, as … certain mandatory fields are not completed. Please refer to Section 2.A – Expense Report Mandatory Header Fields of … report for reimbursement if the employee owes money to the State as a result of previous expense reports (i.e., …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewThurston Fire District – Financial Activity (2016M-430)
… 14, 2016. Background The Thurston Fire District is a district corporation of the State, distinct and separate from the Town of Thurston in Steuben County. The District is governed by an elected … Key Recommendations There are no recommendations as a result of this audit. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls … over circulation desk cash receipts for the period of January 1, 2013 through October 31, 2014. Background The …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Cattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Hoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… 1, 2012 through June 30, 2013. Background The Hoags Corners Volunteer Fire Company is located in Rensselaer … fire protection services to the residents of Hoags Corners Fire District No. 1. The Company’s revenues for the … Hoags Corners Volunteer Fire Company Inc Internal Controls 2014M09 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09State Agencies Bulletin No. 1741
… represented by NYSCOPBA Background Pursuant to Chapter 24 of the Laws of 2019 which implements the negotiated 2016–2023 agreement … 01 and 21) provides for the change in the calculation of overtime for all eligible members. Prior to the 2016-2023 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1741-new-overtime-earnings-code-arbitration-eligible-bu01-and-nonIsland Trees Union Free School District – Overtime (2016M-389)
… The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Chazy Union School District – Payroll (2015M-252)
… July 1, 2014 through July 31, 2015. Background The Chazy Union Free School District is located in the Town of Chazy in … Chazy Union School District Payroll 2015M252 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252Real Property Tax Exemptions Administration (2017-MR-4)
… granted exemptions that lacked applications, renewal forms or supporting documentation. Assessors misclassified or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Haldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer approvals. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationRensselaer County – County Bridge Maintenance (S9-13-6)
… The Department is responsible for the maintenance and repairs of approximately 60 County-owned bridges. It is not … action programs. The County does not track maintenance and repairs by bridge, which could make it more difficult to … repair a bridge. Key Recommendation Record and monitor repairs and maintenance by bridge. …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Rockland County - Budget Review (B17-6-16)
… revenue and expenditure projections in the County’s proposed budget for the 2018 fiscal year are reasonable. … during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key … The significant revenue and expenditure projections in the proposed budget are reasonable. The County’s proposed 2018 …
https://www.osc.ny.gov/local-government/audits/county/2017/11/10/rockland-county-budget-review-b17-6-16Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… to a hospital will increase. Medicaid will only pay for medical care and services that are medically necessary, whose necessity is evident from … assessments and Medicaid billing rules; and Properly document severe malnutrition in a patient’s medical record. …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutrition