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Town of Ulster – Fire Protection Services (2015M-177)

… services to the Town’s fire protection districts for the period January 1, 2013 through March 31, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 total approximately $17.7 million. Key Findings The … from one of the fire companies to be used as a basis for determining the amount that should be paid for fire …

https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177

Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)

… the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … and an elected Town Supervisor. General fund expenditures for the 2013 fiscal year totaled $12 million. Key Findings … and Town officials have not provided written procedures for Department employees to follow when collecting fees for …

https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95

Gouverneur Central School District – Medicaid Reimbursements (2023M-34)

… As a result, the District did not receive about $68,200 for reimbursements to which it was entitled. Although the … services to 27 students who were eligible for Medicaid during the 2021-22 fiscal year, officials did not file for reimbursements because a District-prepared cost-benefit …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/gouverneur-central-school-district-medicaid-reimbursements-2023m-34

Industrial Development Agency Information

… PARIS Login PARIS FAQs PARIS Handbook Instructions for Authorizers Online Services Enrollment Form PARIS Help … Data (financial, project, debt data) OSC Financial Data for Local Governments OSC Data by Region - Interactive Map … and Research Reports OSC Audit Reports Other Information for Public Authorities … Industrial Development Agency …

https://www.osc.ny.gov/local-government/resources/industrial-development-agency-information

Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)

… objectives, and was for expenses not previously paid from another funding source. Key Findings The LDC was able to … in supported expenses). Key Recommendations Recover from the LDC $11,965.91 in advances as appropriate. Ensure …

https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldc

Town of Hartford – Online Banking and Information Security (2016M-385)

… the electronic financial information is adequately secured for the period January 1, 2015 through July 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 for total approximately $1.1 million. Key Findings The Town …

https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385

East Bloomfield Central School District – Online Banking (2016M-14)

… determine if online banking transactions were safeguarded for the period July 1, 2014 through December 9, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $20.2 … District officials did not develop written procedures for online banking activities. A separate computer has not …

https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14

Westhill Central School District – Procurement (2016M-182)

… audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $35.3 … a purchasing policy, the policy did not include guidance for procuring professional services. Although District …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182

Latham Fire Department – Length of Service Awards Program (2016M-279)

… audit was to examine the Department’s recordkeeping system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, 2015. … Latham Fire Department provides fire protection services for portions of the Town of Colonie in Albany County. The …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279

Pittsfield Fire District – Board Oversight (2016M-305)

… internal controls over the District’s financial operations for the period July 1, 2015 through July 31, 2016. Background … Fire Commissioners. General fund budgeted appropriations for 2016 total $105,000. Key Findings The Board does not have any policies or procedures for credit card usage. The Treasurer is responsible for …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305

Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)

… controls over the Department’s financial operations for the period January 1, 2015 through July 27, 2016. … Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben … Department’s expenditures totaled approximately $17,000 for 2015. Key Findings The bylaws do not adequately segregate …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursements

State Comptroller DiNapoli Releases State Audits

… state Department of Transportation (DOT) requirements for classifying, reporting and repairing bridge defects. … methods and did not always comply with DOT’s requirement for an annual interim inspection if the repairs are not … 10 of the 17 safety conditions sampled were not repaired for more than two years, including three which were open for …

https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-audits

Medicaid Program – Improper Medicaid Payments to a Transportation Provider

… provides transportation to medically necessary services for those recipients who are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary transportation of Medicaid recipients … services furnished and payments received from Medicaid for a period of six years from the date the care, services, …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-provider

City of Troy – Budget Review (B5-16-15)

… and expenditure projections in the City's proposed budget for the 2017 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City's general fund for the years ending December 31, 1993, 1994 and 1995. Local … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2016/11/03/city-troy-budget-review-b5-16-15

City of Yonkers – Budget Review (B6-14-14) - Revised

… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …

https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revised

Mandatory Service Credit Purchase Payments – Enhanced Reporting

… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions were made. If …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments

Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)

… complied with adopted resolutions regarding legal services for the period January 1, 2012 through November 27, 2013. … five-member Town Board. General fund appropriations for 2013 totaled $681,205. Key Findings The Board did not … the Town’s two water districts, and adopted budgets for one district were unreasonable, resulting in annual …

https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15

Controls Over Cash Advance Accounts

… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …

https://www.osc.ny.gov/state-agencies/audits/2014/04/15/controls-over-cash-advance-accounts

Village of Hunter – Cash Receipts and Board Oversight (2015M-254)

… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …

https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254

Leake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual

… covered the expenses reported on Leake and Watts’ CFR for the fiscal year ended June 30, 2015. Background Leake and … changed its name to Rising Ground) is an SED-approved, not-for-profit special education provider located in Westchester … three and five years of age. Leake and Watts is reimbursed for preschool special education services through rates set by …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manual