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Improper Payments to a Dentist (Follow-Up)
… Background Our initial audit report, which was issued on July 15, 2013, determined that, for the period June 1, … to prevent payment of the improper claims we identified. Key Finding Department officials made progress in addressing … two were implemented and one was partially implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… Background Our initial audit report, which was issued on September 15, 2011 determined that Metropolitan … the inspection interval for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have … were partially implemented, and two were not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followMaine-Endwell Central School District – Financial Condition (2013M-49)
… the 2012-13 fiscal year were approximately $46.5 million. Key Findings Over the past three years, District officials … was in salaries and benefits, which should be budgeted on established salary schedules and therefore should not have significant variances. Key Recommendations Reduce reliance on fund balance as a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Richland Fire District – Board Oversight (2016M-374)
… elected five-member Board of Fire Commissioners, receives on behalf of the Department a tax on the premiums of fire … fund budgeted appropriations for 2016 totaled $72,920. Key Findings The out-of-state insurance tax, known as foreign … did not meet. The Board has not adopted a code of ethics. Key Recommendations Deposit foreign fire insurance money in a …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Inspecting Highway Bridges and Repairing Defects
… Between January 2008 and July 2012, 610 flags were issued on NYSTA-owned bridges, including 22 red flags. Key Findings NYSTA repairs defects identified during … of action were not documented for red flagged bridges. Key Recommendations Inspect all highway bridges on time and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… for recipients who are unable to obtain transportation on their own. Medicaid providers are required to maintain … recover improper payments made to the Medicaid provider. Key Finding Department officials made some progress in … one recommendation had been partially implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTioga County – Social Service Contracts (2023M-162)
… contracts with community-based agencies (agencies). Key Findings While Department officials generally monitored … and monitoring details). Seven contracts were executed, on average, 34 days after services commenced. As a result, … assure residents that services were delivered as intended. Key Recommendations Improve monitoring efforts by obtaining …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Hammondsport Central School District – Multiyear Planning (2024M-54)
… comprehensive multiyear financial and capital plans. Key Findings District officials did not develop … a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. … and fund balance plan each January, the plan lacked key pieces of information required by the Board’s reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Ausable Valley Central School District - Claims Auditing (2018M-190)
… purposes and audited and approved before payment. Key Findings Signed checks were printed before the claims … totaling $24,405 were not audited and approved. Key Recommendations Print signed checks after the claims have … corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Multiple Dwelling Property Inspections (2018-MS-1)
… years and confirming that known violations are corrected. Key Findings Inspections of multiple dwelling (MD) properties … and Utica did not have a feasible program. Follow-up on violations did not always occur timely to ensure violations were resolved. Key Recommendations Develop and institute basic MD inspection …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Hadley-Luzerne Central School District - Financial Management (2018M-103)
… developing long-term financial plans for reserve funds. Key Findings The Board overestimated appropriations by an … a plan for reserves annually and reserves were overfunded. Key Recommendations Adopt budgets that include realistic … with our recommendations. Appendix B includes our comments on the District’s response. … HadleyLuzerne Central School …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/hadley-luzerne-central-school-district-financial-management-2018m-103Town of Webb - Ski Collections (2018M-188)
… and the issuance of season passes and lift tickets. Key Findings The Board and ski area officials have not … officials due to the lack of supporting documentation. Key Recommendations Develop policies and procedures over ski collections to provide guidance on how collections should be recorded, deposited and …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Westfield Academy and Central School District - Financial Management (2018M-67)
… officials properly managed fund balance and reserves. Key Findings Unrestricted fund balance exceeded the statutory … totaling more than $1 million appear to be overfunded. Key Recommendations Reduce the amount of unrestricted fund … with our recommendations. Appendix B includes our comments on issues raised in the District’s response letter. … …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/03/westfield-academy-and-central-school-district-financial-management-2018mHubbardsville Fire District - Board Oversight (2018M-107)
… the District’s financial operations and fuel inventories. Key Findings The Board did not: Annually audit the … and expenditure accounts or perform bank reconciliations. Key Recommendations Provide oversight of the Treasurer’s … inventory records and reconcile to physical inventories on hand. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/31/hubbardsville-fire-district-board-oversight-2018m-107Town of Deerpark – Real Property Tax Collections (2017M-277)
… for 2017 totaled approximately $5.1 million. Key Findings The Town Clerk did not make timely remittances … to transaction reports or monthly bank reconciliations. Key Recommendations Remit collections to the Supervisor on a weekly basis. Retain documentation showing tax payments …
https://www.osc.ny.gov/local-government/audits/town/2018/04/27/town-deerpark-real-property-tax-collections-2017m-277Bellevue Fire District #9 – Procurement (2018M-5)
… appropriations for 2018 total approximately $812,000. Key Findings District officials did not seek competition for … four purchases totaling $29,306 during the audit period. Key Recommendations Comply with the procurement policy when … Verify State and County contract pricing was obtained on purchases made using these methods. … Bellevue Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/04/06/bellevue-fire-district-9-procurement-2018m-5Otego-Unadilla Central School District – Financial Condition (2015M-245)
… the 2015-16 fiscal year total approximately $22.1 million. Key Findings District officials adopted budgets from 2012-13 … financing source. District officials are currently working on implementing cost saving measures. Key Recommendations Develop and adopt structurally balanced …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Central Square Central School District – Claims Auditing (2016M-292)
… 2015-16 fiscal year totaled approximately $72.6 million. Key Finding The Board did not ensure that the appointed claims auditor reported to the Board on a monthly basis. Key Recommendation Ensure that the claims auditor reports the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Berkshire Union Free School District – Financial Condition (2015M-310)
… School District is a special act school district located on the grounds of the Berkshire Farm Center in the Town of … the 2015-16 fiscal year total approximately $6.7 million. Key Findings District officials did not adequately monitor … notes (RANs) each of the past four fiscal years. Key Recommendations Monitor revenues and expenditures …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310New Rochelle City School District – Financial Condition (2013M-377)
… for the 2012-13 fiscal year were $229.5 million. Key Finding The District has adopted budgets with realistic … and expenditure estimates. However, it has relied heavily on unexpended fund balance from prior years as a financing … reduced the District’s unrestricted, unappropriated funds. Key Recommendation Monitor the use of unrestricted, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377