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Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followSagaponack Common School District - Fund Balance Management (2018M-53)
… Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… Fire Company provides services for the Village of Delevan in Cattaraugus County. The Company is operated in accordance with its by-laws which stipulate that a Board … to the Board. These reports should be recorded in the Company minutes. Receive and maintain custody of all …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialJustice Court Fund: Invoice Billing Program
… the court. Accounting for Justice Court Funds [pdf] . JCF reviews and processes the monthly report to determine the …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-invoice-billing-programAndover Central School District - Financial Management (2018M-145)
… was within the statutory limit each year. When these funds are added back to the general fund, recalculated … limit each year by 12 to 14 percentage points. Reserve funds are generally not being used as intended. 1 Three … balance to within the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Review and …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/andover-central-school-district-financial-management-2018m-145Village of West Hampton Dunes – Financial Operations (2013M-390)
… through December 31, 2012. Background The Village of West Hampton Dunes is located in the Town of Southampton in … Village of West Hampton Dunes Financial Operations 2013M390 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-west-hampton-dunes-financial-operations-2013m-390West Niles Fire Company – Financial Activities (2017M-205)
… determine whether the Board provided adequate oversight of Company operations to ensure financial activity was properly … 2016 through July 26, 2017. Background The West Niles Fire Company is a not-for-profit organization, incorporated in … with the Three Town Fire District in Cayuga County. The Company, which has an elected five-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/05/west-niles-fire-company-financial-activities-2017m-205Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Follow-Up)
… included in our initial audit report, Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care (Report … which was issued on January 5, 2015, determined that, for the 27-month period October 1, 2011 through December 31, … our initial audit report Improper FeeforService Payments for Pharmacy Services …
https://www.osc.ny.gov/state-agencies/audits/2016/09/23/improper-fee-service-payments-pharmacy-services-covered-managed-care-followMedicaid Claims Processing Activity October 1, 2008 Through March 31, 2009 (Follow-Up)
… entailed the identification and prevention of a potential $20.3 million overpayment resulting from a reimbursement rate … audit report Medicaid Claims Processing Activity October 1 20 …
https://www.osc.ny.gov/state-agencies/audits/2013/12/12/medicaid-claims-processing-activity-october-1-2008-through-march-31-2009-followCity of Olean – Budget Review (B1-15-2)
… their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2Challenging a Determination – State Police Plan
… Email the Hearing Administration Bureau at Hearings@osc.ny.gov By mail: Hearing requests sent by regular mail will be … When requesting a hearing, include your name, NYSLRS ID number, your return email and mailing address, and a phone number where you can be reached during the day. We will …
https://www.osc.ny.gov/retirement/publications/1518/challenging-determinationMarion Central School District – Tuition Reimbursements (2016M-11)
… audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 … of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in Wayne County. The District, which operates … should ensure that calculations comply with contracts and that payments are made only after receiving proper …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
Valley Stream Union Free School District 24 Leave Accruals and Separation Payments 2016M335
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationNorth Tonawanda City School District – Information Technology (2023M-102)
… properly managed user account permissions in the financial application but did not properly secure user account access … manage user account permissions in the student information application . As a result, there is a significant risk that … network user accounts. Properly manage permissions for 517 user accounts in the student information application …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/03/north-tonawanda-city-school-district-information-technology-2023m-102Springs Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and examine … 2013. Background The Springs Union Free School District is located in the Town of East Hampton in Suffolk County. The District, which is governed by an elected five-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsGlens Falls Common School District – Financial Condition (2015M-66)
… the District’s use of unrestricted fund balance and, if necessary, identify other funding sources that can be used if these moneys are no longer available to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… the School’s relationship with its affiliated entities and any related payments for the period July 1, 2010 through … SED as to the propriety of its relationship with the LLC and the Corporation. Only spend School resources for activities that clearly and directly benefit its students. Ensure that contractual …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Contract with Daytop Village, Inc. (Follow-Up)
… (OASAS) oversees programs for preventing and treating alcohol and substance abuse. Many of these programs are … under contracts administered by OASAS. One such contract is with Daytop Village, Inc. (Daytop), under which OASAS paid …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followSelected Aspects of the Dam Safety Program (Follow-Up)
… sufficient training on the proper use of the inventory database nor ensured the database was accurate or complete. Officials also did not …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-aspects-dam-safety-program-followEast Hampton Housing Authority – Board Oversight (2017M-33)
… Purpose of Audit The purpose of our audit was to assess the Board's … of Commissioners. The Authority, which was created in 1983 to create and perpetuate affordable housing opportunities for …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/03/24/east-hampton-housing-authority-board-oversight-2017m-33