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Town of Huntington – Payroll and Legal Services (2013M-28)
… of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background … Supervisor and four Board members. Total Town expenditures for the year ended December 31, 2011 were $200 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… Board properly monitored the Town’s financial operations for the period January 1, 2012, to March 8, 2013. Background … who governs the Town. The Town’s budgeted appropriations for the 2013 fiscal year are $657,386 for the general fund, $755,306 for the highway fund, $155,794 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… condition and internal controls over cash disbursements for the period January 1, 2011, through April 30, 2012. … of five members, is the legislative body responsible for the general management and control of the Town’s … not adequately segregated. The Supervisor is responsible for preparing and disbursing checks, preparing monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… activities, including the Village’s online banking, for the period June 1, 2011, to September 26, 2012. … of the days or hours worked, such as calendars and logs, for four salaried employees, and timesheets for two part-time … written online banking policy and require a monthly report of all online banking transactions that have occurred …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132City of North Tonawanda – Financial Operations (2012M-203)
… volunteer fire companies and the City’s purchasing process for the period January 1, 2011, to August 31, 2012. … five member Common Council. The City’s general fund budget for the 2012 fiscal year is $34.7 million. Key Findings The … fundraising activities. Submit to the City a financial report on the receipts and expenditures for each such …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate … the use of a request for proposal (RFP) process only when the services or the individual who had been providing …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Clare – Fiscal Stress (2013M-317)
… our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background … five-member Town Board is the legislative body responsible for managing Town operations. The Town’s general fund budgeted appropriations for 2013 were approximately $136,000 and $173,000 for the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Town of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … basis which individuals are provided a Town cell phone, according to the Town Clerk. The Town does not have … with Town cell phones. While the Town provided cell phone service to Town officials and employees for job-related …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, thereby allowing the Town’s 2013 budget to exceed …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Sustainable Investments and Climate Solutions Program
… released a Climate Action Plan , which provides a roadmap for the Common Retirement Fund (CRF) to address climate risks … including private equity, actively managed public equity strategies, green bonds, clean and green infrastructure … estate funds. The Fund also assesses how managers account for ESG (environmental, social, governance)-related risks and …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programOversight of Nurse Hiring and Retention (Follow-Up)
… Health and Hospitals generally complied with its policies for the screening of its direct hire and temporary nurses, it … date, are fingerprinted so they can be properly monitored for potential criminal activity. We also identified numerous …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/oversight-nurse-hiring-and-retention-followTown of Dansville - Board Oversight (2014M-115)
… oversight of Town assets and the Clerk’s operations for the period January 1, 2012 through February 28, 2014. … five-member Town Board is the legislative body responsible for the general management and control of the Town’s … to ensure Town assets are safeguarded and used only for necessary and authorized Town purposes. The Board …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Oversight of Critical Foster Care Program Requirements (Follow-Up)
… this report is issued for officials to provide information on any actions that are planned to address unresolved issues …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followMedicaid Claims Processing Activity October 1, 2011 Through March 31, 2012
… The Department of Health (Department) administers the State's Medicaid program. The Department's eMedNY computer … (intensive) levels of care that should have been based on less costly "alternate" levels of care, which caused …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-claims-processing-activity-october-1-2011-through-march-31-2012Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… Background The Albany Leadership Charter High School For Girls, located in the City of Albany, Albany County, is … provided. … Albany Leadership Charter High School for Girls Professional Services 2013M283 …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mMedicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… of Health overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, 2017 for therapy services. About the Program Many of the State’s …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… reported premiums. Certain fees paid by self-insurers and for bonded vehicles reduce the assessable expenses. Key … to administering the Acts. However, we identified areas for improvement. For example, the Department could better ensure the accuracy …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityTown of Cherry Valley – Budget Review (B4-14-21)
… expenditure projections in the Town’s preliminary budget for the 2015 fiscal year are reasonable. Background The Town … Office completed a review of the Town’s preliminary budget for the 2015 fiscal year. The objective of the review was to … in the preliminary budget are reasonable, except for the estimated revenues from Federal Emergency Management …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Controls Over CUNY Fully Integrated Resources and Services Tool
… CUNY’s legacy systems with an integrated and flexible state-of-the-art solution. During its early phases, CUNYfirst … requires an approved access form; however, no form was on file for this student. The student, who was not an … could access FSCM data and accessed the FSCM application on three occasions. We also examined 244 employees’ accounts, …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolTown of Henrietta – Financial Management and Purchasing (2013M-208)
… budgeting practices and the level of unexpended surplus funds to maintain. The Board has adopted budgets that were … has accumulated a significant amount of unexpended surplus funds in the general and drainage district funds. The Board did not provide sufficient oversight over …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208