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Scotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… or other known trends and use appropriated fund balance to fund operations. Use surplus funds as a financing source to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… audit was to evaluate the District’s financial condition and controls over procurement for the period January 1, 2015 … County. The District, which provides refuse collection and recycling pickup services to more than 55,000 households and commercial businesses, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… New York state ranked first nationwide in nonprofit jobs and … on the nonprofit sector’s economic impact.” The top two categories in 2012 for nonprofits nationally and in …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… for appropriations. Ensure fuel inventory reconciliations are properly documented and reviewed. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. … Determine whether energy efficiency …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… enforce the collection of delinquent real property taxes in March 2016, but $172,900 remains outstanding as of …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless … oversight of the homeless shelters. Governed by a “right to shelter” mandate, the City provides temporary emergency …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… for net tax exemptions with appropriate and measurable goals. Officials monitored projects to ensure goals were met and the Board took action when goals were not met. Key Findings The City of Albany …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Medicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… and a related prescriber (herein referred to as “the Doctor”) in compliance with applicable Medicaid laws and … oversight authorities of some of the matters addressed in this report. Subsequent to that review, we provided the … claim costs totaled about $56 billion. Prescription drugs can be dispensed to Medicaid beneficiaries by licensed …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … Operating and Administrative Practices at the Bureau of Narcotic Enforcement (Report 2011-S-19). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
Determine the extent of implementation of 3 recommendations included in our initial audit report Payments for Fraudulent and Improper Claims Submitted by Davis
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… was to examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Union Free School District Budget Practices and Reserve Funds 2017M113 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… While the Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through … 2016, the more than $1 million in total appropriated fund balance went unused. The Board did not develop a long-term …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109DiNapoli Releases Economic Snapshot of Staten Island Highlighting Borough's Resilience and Progress
… Island is equipped with the data necessary to advocate for needed resources to address the myriad challenges we … benefit from. Thank you to Comptroller DiNapoli's office for conducting this report and bringing to light all of the … last few years across various sectors - and the potential for further job creation on the horizon. But these numbers …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-releases-economic-snapshot-staten-island-highlighting-boroughs-resilience-and-progressOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal … $392 million. The County Department of Social Services is responsible for providing temporary assistance to … that all service and performance reports required by contract were provided by the agencies. Department managers …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… March 31, 2017. Background The City of Sherrill is located in Oneida County and has a population of approximately 3,070. …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… the City’s financial condition, claims processing and payroll function for the period January 1, 2013 through … has not established a claims auditing policy. The City’s payroll clerk performed incompatible payroll duties without …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Special Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… to Top) … Information for members about Special Plan for Suffolk County Park Police Officers Sections 89r and 603n …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-follow