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Lyndonville Central School District – Procurement and Claims Audit (2022M-144)
… officials did not ensure goods and services were procured in accordance with applicable statutes and/or District policy … Key Recommendations Ensure goods and services are procured in compliance with competitive bidding requirements and the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/lyndonville-central-school-district-procurement-and-claims-audit-2022mCollege of Mount Saint Vincent – Tuition Assistance Program
… in which they were not enrolled in, nor attend classes at the school. Key Recommendations The Higher Education …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programIV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… miscellaneous receipts. The revenue account codes listed in this chapter have been developed and organized to provide essential information that can be used for …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewTown of Villenova – Purchasing (2014M-52)
… 24, 2014. Background The Town of Villenova is located in Chautauqua County and is governed by a five member elected …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-villenova-purchasing-2014m-52UnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers
… York State Health Insurance Program (NYSHIP), administered by the State Department of Civil Service (Civil Service), … who agree to accept payments, at rates established by United, to furnish medical/surgical services to Empire … to Empire Plan members at their facilities to be performed by in-network providers. This acts to reduce Empire Plan …
https://www.osc.ny.gov/state-agencies/audits/2018/08/13/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryTown of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … approximately $7.1 million. Key Findings The Board did not ensure that the Highway Superintendent safeguarded fuel …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Center for Disability Services – Compliance With the Reimbursable Cost Manual
… reported by the Center for Disability Services (CFDS) on its Consolidated Fiscal Reports (CFRs) were properly … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the … as needed. Other Related Audits/Reports of Interest State Education Department: Newmeadow, Inc. - Compliance With …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/center-disability-services-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1106
… Purpose To inform agencies that earnings code CFR (CLEFR) will be … income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … for reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1106-certification-licensure-and-exam-fee-reimbursement-clefr-2011State Agencies Bulletin No. 1200
… Purpose To inform agencies that earnings code CFR (CLEFR) will be … income. Affected Employees Employees who participated in the PEF, M/C or CSEA Certification, Licensure and Exam Fee … for reporting and tax withholding purposes only and does not increase the employee’s compensation. CFR is subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1200-certification-licensure-and-exam-fee-reimbursement-clefr-2012Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the … 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … approximately $21.3 million. Key Findings The Board did not ensure that fuel supplies in the parks department were …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Town of Potsdam – Justice Court (2014M-014)
… Take action to recover any moneys due to the Town and/or New York State. The Court should use pre-numbered duplicate receipts …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014State Agencies Bulletin No. 1260
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … dues amount for non-graded employees whose positions are not equated to salary grades is determined by their salary …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesTown of Carmel – Selected Financial Activities (2015M-201)
… a population of approximately 34,000. The Town is governed by an elected five-member Town Board. Budgeted appropriations … routinely circumvented the Town’s purchase order system by issuing confirming purchase orders after obtaining goods … staff members comply with the Town’s purchase order system by preparing purchase orders and having them preapproved …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201State Agencies Bulletin No. 2194
… procedures for requesting payroll information related to garnishments and other deductions. Affected Employees: … procedures for requesting payroll information related to garnishments and other deductions …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2194-employee-payroll-deduction-information-requestsTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … 31, 2014. Background The Town of Chesterfield is located in Essex County and has a population of approximately 2,450. … records are incomplete and inaccurate. The Board did not adopt realistic budgets for the water district. The Board …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Albion – Supervisor’s Records and Reports (2024M-111)
… expenditure budget-to-actual reports were not accurate. For example, the reports did not include $551,134 of real property tax revenue and a $109,000 expenditure for a storage building. In addition, budgetary transfers … as actual expenditures. The Supervisor did not account for payroll-related liabilities, maintain proper cash control …
https://www.osc.ny.gov/local-government/audits/town/2024/11/08/town-albion-supervisors-records-and-reports-2024m-111Tuition Assistance Program – State Financial Aid Program at Barnard College
… students for State financial aid. Background Founded in 1889, Barnard College (Barnard) is a women’s liberal arts college. Located in Manhattan, near Columbia University, students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeMonitoring the Green Innovation Grant Program
… Purpose To determine if the Environmental Facilities Corporation … trees, green roofs, permeable pavements, and cisterns. In their grant application, grantees describe how they plan … 50 and 75 percent completion. Also, the Corporation does not perform site visits after project completion to determine …
https://www.osc.ny.gov/state-agencies/audits/2018/06/20/monitoring-green-innovation-grant-programTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … $1.62 million. Key Findings Payroll duties were not properly segregated, since the Town’s accountant was …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Chili - Financial Management and Cash Receipts (2019M-167)
… [read complete report - pdf] Audit Objective To determine whether the Board and Town officials adopted … Adopted unrealistic budget estimates, which resulted in operating surpluses, unused appropriated fund balances and … fund balances in the general and highway funds. Did not adopt a multiyear financial and capital plan or detailed …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167