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Selected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … to determine whether Internal Revenue Service "tax home" rules may apply and may result in taxable income. In …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Legislature in 1984 to take responsibility, pursuant to a General Development Plan (GDP), for the development and … the former Welfare Island, located in New York City’s East River. RIOC assumed the role of the New York State Urban … types of discretionary costs that are appropriate and the dollar thresholds, supporting documentation, and formal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Real Estate Portfolio
… New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer needs, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioCollege of Fredonia – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … To determine whether the use of travel monies by selected government employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingBornhava – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report (CFR) were … from birth to five years of age. Bornhava is authorized by SED to provide preschool special education services and is reimbursed for these services through rates set by SED. The reimbursement rates are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… To determine whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered … million members. Empire BlueCross (Empire) administers the hospital portion of the Empire Plan. Empire processes claims for hospital services according to contracts it negotiates with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsSustainable Investments and Climate Solutions Program
… provides a roadmap for the Common Retirement Fund (CRF) to address climate-oriented risks and opportunities. A key … Action Plan which provides a roadmap for the Fund to address climate risks and opportunities across all asset …
https://www.osc.ny.gov/common-retirement-fund/sustainable-investments-and-climate-solutions-programEllenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… expectations for District operations. For example, the Treasurer was unaware of where she is authorized to deposit … certificates of deposits at the credit union. The former Treasurer did not complete monthly bank reconciliations … report filed with OSC was not accurate. The current Treasurer has completed monthly bank reconciliations …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialCity of Ogdensburg – Budget Review (B3-16-20)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the City’s proposed budget for the 2017 fiscal year are reasonable. Background … City of Ogdensburg Budget Review B31620 …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Warsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … collected fees and made disbursements related to the rental and maintenance of a Company facility. Key … record and disburse all Company moneys, including grounds rental fees, as required by the by-laws. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Greene County Industrial Development Agency – Management Practices (2013M-95)
… agreements related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementUnion Fire Company #2 Inc. – Financial Operations (2012M-205)
… the Foreman, 1st Assistant Foreman, 2nd Assistant Foreman, Recording Secretary, Financial Secretary, and Treasurer. For the fiscal year ended March 31, 2012, the Company received approximately $74,000 in … Key Findings The Company’s Constitution and by-laws have not been updated since 1978 and do not include authorization …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/11/union-fire-company-2-inc-financial-operations-2012m-205Pawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Lewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their … approximately 27,000 residents. The County is governed by a 10-member County Legislature. The County’s budgeted … to 38 flags in a timely manner. The one remaining flag that was not responded to in a timely manner was a red …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionTown of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Albany Leadership Charter High School for Girls – Professional Services (2013M-283)
… July 1, 2011 through May 31, 2013. Background The Albany Leadership Charter High School For Girls, located in the City … Albany Leadership Charter High School for Girls Professional …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mEast Ramapo Central School District – Budget Review (B21-5-4)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … may be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … 2021-22 budget considered District officials’ projections in response to the impact of the COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4