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Laurens Central School District – Budgeting and Reserves (2013M-135)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. Background The Laurens School District is located in Otsego County. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student … due to the incorrect calculations of FTEs identified in our testing, it is unclear whether this amount owed to the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Project Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Use, Collection, and Reporting … devastating consequences for older populations residing in congregate settings, such as nursing homes. Within weeks … component of any health care delivery and a key concept in achieving the Department’s mission to protect and promote …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followTown of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… processing and payment system. The eMedNY system relies on information from NYSOH to accurately make payments for the …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the … Develop policies and procedures for approving all salary and hourly wages for each position before employees …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… Objective To determine the extent of implementation of the 10 recommendations included in our initial audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… Purpose of Audit The purpose of our audit was to examine the Village’s cash receipt and … June 1, 2013 through July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Downsville Fire District – Procurement and Claims Audit (2022M-130)
… Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Hillside Fire District – Cash Receipts and Disbursements (2016M-284)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … The Hillside Fire District is a district corporation of the State, distinct and separate from the Town of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284Southside Academy Charter School - Enrollment and Billing (2019M-70)
… Determine whether student enrollment records and billings to school districts were accurate and supported. Key Findings … resident districts a total of $27,389. The School does not have a good process in place to identify changes in …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… reimbursement rate schedules that did not correlate with the date of the service on the claims, and to calculate the … system uses only the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 months) to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of … controls over the cash disbursements process, resulting in $239,622 being inappropriately paid to the Chair’s wife; …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Town of Broome – Purchasing and Justice Court (2014M-255)
… perform monthly accountabilities and we found unidentified funds of $1,550 in the Court’s accounts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Controls and Management of the Unemployment Insurance System (Follow-Up)
… reported by the U.S. Department of Labor for April 1, 2022 to March 31, 2023 shows that the estimated fraud and … The objective of our initial audit, issued on November 15, 2022, was to determine whether DOL took appropriate steps to … The audit covered the period from January 2020 to March 2022. Overall, the audit found deficiencies with DOL’s …
https://www.osc.ny.gov/state-agencies/audits/2024/06/17/controls-and-management-unemployment-insurance-system-followSelected Aspects of Safety and Security in Subway Facilities
… Transit has taken steps to implement safety and security in all its subway facilities, and whether safety and security … as to plan and provide guidance, to address issues such as crime and homelessness. MTA’s Office of Security is … review (March 30, 2023). Key Recommendations Revisit the list of SBMP contractors available to perform the work to …
https://www.osc.ny.gov/state-agencies/audits/2024/08/08/selected-aspects-safety-and-security-subway-facilitiesTown of Pittsfield – Supervisor's Records and Reports (2024M-80)
… Town’s 2021 or 2023 Annual Financial Reports (AFRs), as required by New York State General Municipal Law (GML) … Provide the Board with records for the annual audit, as required by New York State Town Law (Town Law) Section 123. …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80DiNapoli Report Assesses MTA's Capital Needs and Funding Scenarios
… in paying for the upcoming capital program.” New York’s Public Authorities Law requires the MTA to submit its capital …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-report-assesses-mtas-capital-needs-and-funding-scenarios