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Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from … company to directly access the College’s bank account to withdraw funds. College officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… The state Public Service Commission (PSC) is falling short in monitoring … to measure Internet speeds, used inaccurate data to track service reliability and imposed only four penalties in four …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the … thoroughly audit credit card claims and pay charges timely to avoid late fees. … Determine whether the Town Clerk Clerk …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Justice Court Fund - Town and Village Court Revenue Report Data Description
… year revenues (held by the State pending clarification for final determination) Corrections to prior year …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings … The Board could improve its monitoring and verification of project performance related to job creation and capital … tax exemptions that exceeded approved amounts by a total of $173,446. Of this amount, officials properly recaptured …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Parsons Child and … Parsons provides preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… Covered by Managed Long-Term Care (MLTC) Plans (2018-S-65) Many of the state’s Medicaid recipients are enrolled in MLTC … million in payments on behalf of 2,315 recipients who were receiving Medicaid in another state; $451,348 in … for recipients who had comprehensive TPHI. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… of our audit was to determine if the Town is accounting for capital projects properly for the period January 1, 2011, through July 31, 2012. … and four Board members. The Town’s adopted budget for 2012 is $4,012,006. Key Findings Town officials have not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… our audit was to examine the Board’s oversight activities and the established internal controls over the Village’s … Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in Rockland County, and has a population of 31,300. The Mayor and the Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… is the legislative body responsible for the general management and control of the Town’s financial and …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Albany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… were administered in accordance with Board-adopted policy and if Village information technology (IT) policies and procedures were adequate for the period June 1, 2007, … is located in the Town of Yates in Orleans County and has approximately 800 residents. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… and internal controls over the Village’s IT operations for the period January 1, 2011, through January 18, 2013. … general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year totaled approximately $15.5 … treatment processes and costs. The Town bills the Village for its share of all wastewater processing costs. Retirees …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… material errors in the maintenance of the accounting records and related reports. As such, the Board did not have … and provide the Board with complete and accurate financial records and reports, including reporting monthly …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Ravena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… [ read complete report - pdf ] Audit Objective Determine whether the … extra-classroom activity (ECA) and event admissions funds were adequately safeguarded and properly accounted for. … for. District officials did not provide adequate oversight of ECA and admission event collections. ECA club collections …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activity