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Administration of Mitchell-Lama Waiting Lists
… with approximately 68,000 apartments. In exchange for low-interest mortgage loans and real property tax … Program units) have priority over external applicants for available apartments, developments are required to offer … Village, did not request or receive DHCR approval for eight of the nine succession apartments it awarded. …
https://www.osc.ny.gov/state-agencies/audits/2017/08/17/administration-mitchell-lama-waiting-listsEmpire BlueCross BlueShield – Payments to John T. Mather Memorial Hospital (Follow-Up)
… Purpose To determine if the recommendations made in our initial audit report, Empire BlueCross … T. Mather Memorial Hospital (Report 2010-S-51), issued on April 23, 2012, were implemented. Background The New York … documentation for payments which predate a certain point in time. However, we obtained cost data for 11 of the …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/empire-bluecross-blueshield-payments-john-t-mather-memorial-hospital-followExamination of Unemployment Insurance Benefits
… $284,315 from 205 New York State employees hired during calendar year 2015 who owe DOL for UI overpayments received …
https://www.osc.ny.gov/state-agencies/audits/2016/09/16/examination-unemployment-insurance-benefitsExamination of Unemployment Insurance Benefits
… To accomplish our examination objectives, we selected for audit benefit payment requests and payments based on … claimants against whom DOL assessed monetary penalties as a result of our findings. DOL has recovered $737,695 from UI … Ensure staff follows established policies and procedures when processing claims. Establish and implement controls to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsSelected Performance Measures (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Selected Performance Measures … corporation chartered by the New York State Legislature in 1965. There are six agencies of the MTA: Bridges and … under the Public Authorities Law to report annually on its performance including specific performance measures …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/selected-performance-measures-followVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through April 27, 2017. … not receive reconciled bank statements with the financial reports. The Clerk-Treasurer submitted an inaccurate 2016 …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Wurtsboro – Financial Operations (2017M-71)
… 31, 2017. Background The Village of Wurtsboro is located in the Town of Mamakating in Sullivan County and has a population of approximately … funds totaled $762,250. Key Findings The Board relied on fund balance as a financing source rather than using …
https://www.osc.ny.gov/local-government/audits/village/2017/11/10/village-wurtsboro-financial-operations-2017m-71Town of Deerpark – Budget Review (B17-6-17)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2018 fiscal year are reasonable. Background The Town of Deerpark, located in Orange County, issued debt totaling $868,000 to liquidate … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/10/town-deerpark-budget-review-b17-6-17Florida Union Free School District – Information Technology (2017M-146)
… (IT) were appropriately designed and operating effectively for the period July 1, 2015 through June 9, 2017. Background … and the Mid-Hudson Regional Information Center (MHRIC) for IT services. Key Findings Employees do not comply with … The District does not have service level agreements for services provided by OUBOCES and MHRIC, which could lead …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Quogue Union Free School District – Financial Condition Management (2017M-196)
… general fund balance for the period July 1, 2012 through June 30, 2017. Background The Quogue Union Free School … 110 students. Budgeted appropriations for the 2017-18 fiscal year total $8.1 million. Key Findings Unrestricted fund balance increased to $2.9 million as of June 30, 2017, or 37 percent of the ensuing year’s budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/quogue-union-free-school-district-financial-condition-management-2017mCity of Watertown – Information Technology (2017M-184)
… safeguarded personal, private and sensitive information on City servers and in its financial system for the period … for the 2016-17 fiscal year totaled $42 million. Key Findings The Council did not adopt policies and City … was provided to personnel who use City IT resources. Key Recommendations Adopt written IT policies and procedures …
https://www.osc.ny.gov/local-government/audits/city/2017/12/01/city-watertown-information-technology-2017m-184Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population of approximately … were accurate and complete and did not deposit receipts in a timely manner. We found that 93 percent of receipts reviewed totaling $1.47 million were deposited, on average, 35 days after receipt. The Supervisor has not …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… condition, claims processing and payroll function for the period January 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of approximately … City Council. General fund budgeted appropriations for 2017 totaled approximately $46.7 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Romulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… the financial condition. District officials applied for all entitled State transportation aid for new bus purchases. Key Findings The Board-adopted 2014-15 … years (2013-14 through 2016-17) without using this money for debt service payments. District officials did not apply …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateBrewster-Southeast Joint Fire District - Recordkeeping and Procurement (2018M-86)
… and reported. District officials solicited competition for professional services. Key Findings Accounting records … 1 District officials did not always solicit competition when procuring professional services. Key Recommendations … other accounts are accurately reconciled and recorded in a timely manner. Update financial records and reports to …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/08/03/brewster-southeast-joint-fire-district-recordkeeping-and-procurement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… action. Appendix C includes our comments on issues raised in the IDA’s response letter. … City of Albany Industrial …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Vestal Fire Department – Financial Activities (2014M-265)
… internal controls over selected financial activities for the period January 1, 2013 through June 30, 2014. … often disbursed moneys before expenditures were approved for payment. Key Recommendations Ensure that officers are …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/vestal-fire-department-financial-activities-2014m-265Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… vendors to access the bank accounts. Except as specified in Appendix A, District officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the District’s response letter. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Town of Walton – Incompatible Duties (2016M-309)
… July 26, 2016. Background The Town of Walton is located in Delaware County and has a population of approximately … Town officer or employee who received or disbursed moneys on behalf of the Town, or engage an independent public …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309