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Therapy and Learning Center, Inc. – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by Therapy and … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …

https://www.osc.ny.gov/state-agencies/audits/2017/07/18/therapy-and-learning-center-inc-compliance-reimbursable-cost-manual

Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)

… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … balanced, but instead the Board routinely relied on appropriating significant amounts of fund balance to … the general fund that are structurally balanced and rely on sources of recurring revenues that are sufficient to …

https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177

The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)

… Purpose To determine the extent of implementation of the … whether the Mitchell-Lama-financed units were assigned to eligible persons in compliance with properly established …

https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-follow

Oversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates

… Purpose To determine whether the Office of Mental Health (OMH) is ensuring that DePaul Group, Inc. … Community Services, Inc. (DCS) and Living Opportunities of DePaul, Inc. (LOD), expended funds appropriately and … about $2.9 million in expenses to provide an average of 192 beds and LOD claimed nearly $3.4 million in expenses …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliates

Town of Palatine – Town Clerk/Tax Collector and Financial Management (2017M-101)

… and developing long-term financial and capital plans for the period January 1, 2016 through December 31, 2016. … by a five-member Town Board. Budgeted appropriations for 2017 total approximately $1.1 million. Key Findings The …

https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-palatine-town-clerktax-collector-and-financial-management-2017m-101

City of Glens Falls – Water and Wastewater System Cybersecurity (2017M-117)

… Purpose of Audit The purpose of our audit was to determine whether … employees with cybersecurity awareness training. Officials do not prevent or monitor public disclosure of information …

https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-glens-falls-water-and-wastewater-system-cybersecurity-2017m-117

Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)

… Purpose of Audit The purpose of our audit was to review District financial and payroll records for the … District officials reported unrestricted fund balance to be within the statutory limit but it was actually … approximately $2.2 million of fund balance on average to help finance the budget each year, none of it was needed …

https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and

Orange County Community College – Information Technology and Financial Activities (2017M-111)

… the College’s controls over information technology (IT) and financial activities for the period September 1, 2015 … in Orange County. The College, which has two campuses and about 5,500 students, is governed by a 10-member Board of … adequate IT policies that address appropriate computer use and security or provide training on policies, cybersecurity …

https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financial

True North Troy Preparatory Charter School – Enrollment and Billing (2013M-147)

… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing process for the period July 1, 2011, to January 22, 2013. Background The True North Troy … under SUNY authorization and provides elementary education to approximately 300 students in kindergarten through eighth …

https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/09/true-north-troy-preparatory-charter-school-enrollment-and-billing-2013m

Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)

… Purpose of Audit The purpose of our audit was to examine the Department’s operations for the period January 1, 2011, to February 28, 2013. Background Schuyler County is located … $233,840 for providing law enforcement services to WGI in connection with events at the racetrack. In these …

https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120

City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… 2015 through March 9, 2017. Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a … of services for the benefit of its residents, one of which is hydroelectric power. Budgeted appropriations for the …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)

… in overstating the general fund operating surplus and fund balance for 2014-15 by $420,641. The Board overrode the … the tax levy by 21 percent, even though unassigned fund balance would provide enough funding for operations for …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

… whether the District purchased goods and services in accordance with District policy and statutory requirements … The Mount Vernon City School District is located in the City of Mount Vernon in Westchester County. The District had approximately 8,100 …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial … Ladder Volunteer Fire Company is located in the Village of Granville in Washington County. The Company is governed by …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)

… was to determine whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period … County and has a population of approximately 3,600. The District is governed by an elected five-member Town Board. …

https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260

Security and Effectiveness of Division of Criminal Justice Services’ Core Systems

… selected core systems are secure, operating effectively, and available to continue processing in the event of a … amount of personal data stored in the Division’s systems, maintain compliance with applicable standards, and ensure … removing, tracking, and monitoring access privileges. Establish a comprehensive process to inventory and monitor …

https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systems