Search
West Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, 2013 through May … Company is a volunteer organization that is located in, and provides fire protection services for, the Town of Union … from foreign fire insurance, fundraising activities and donations, and also reported approximately $14,600 in …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… of our audit was to determine if the Uniondale Fire District Board of Commissioners developed an adequate control … through September 30, 2012. Background The Uniondale Fire District is located in the Town of Hempstead, in Nassau …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardMonitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance (Follow-Up)
To determine the extent of implementation of the four recommendations included in our initial audit report Monitoring of NotforProfit Cemeteries for Fiscal Stability and Adequate Facility Maintenance 2016S79
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenance-followSchool for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… whether the costs reported by the School for Language and Communication Development (SLCD) on its Consolidated … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on SLCD’s CFR for the fiscal year ended June 30, 2015, and certain expenses reported on SLCD’s CFRs for the two …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualCounty of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 … public benefit corporation created to promote, develop and assist industrial, manufacturing, warehousing, commercial, research and recreation facilities. The Agency is governed by a …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectJamestown 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-155Oversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… monitoring the security expenses at single adult and adult family homeless shelters and whether security equipment inventory records are … agency responsible for providing transitional housing and services for eligible homeless families and individuals …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… entered into an intermunicipal cooperative agreement in 1991 to form the Poughkeepsie Joint Water Project, which …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Special 25-Year Plan for Institutional Safety Officers (Sections 89-t and 604(q))
… (Return to Top) (Return to Top) (Return to Top) VO1873 (Rev. 7/11) © 2011, New York State and Local Retirement System (Return to Top) … Information for members about special 25 year …
https://www.osc.ny.gov/retirement/publications/special-25-year-plan-institutional-safety-officers-sections-89-t-and-604qSpecial Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… (Return to Top) VO1855 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … Information for … 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-603nOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… County, which has a population of approximately 235,000, is governed by a 23-member Board of Legislators. Budgeted … $392 million. The County Department of Social Services is responsible for providing temporary assistance to eligible … Actively monitor contract expiration dates so there is sufficient time to renegotiate the contracts in advance of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… of approximately 374.500 within an 812 square-mile area and is governed by a 21-member Board of Legislators. The … measures. Ensure that audited claims are accurate and supported. … Orange County Department of Social Services Contract Monitoring and Payments 2014M80 …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Erie Community College – Board Oversight and Management of College Resources (2015M-212)
… trustee. Budgeted appropriations for the 2014-15 fiscal year were $112 million. Key Findings The College entered into …
https://www.osc.ny.gov/local-government/audits/community-college/2016/01/13/erie-community-college-board-oversight-and-management-college-resourcesOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has … Recommendations Closely monitor unrestricted fund balance and reserves to ensure balances remain reasonable. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelVillage of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… provided adequate oversight of nonpayroll disbursements and effectively enforced collection of delinquent real … not ensure all disbursements were approved before payment and listed on an approved abstract. Did not ensure all disbursements were supported and for proper purposes. Began to effectively enforce the …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… retention goals. These 13 projects had 2015 and 2016 employment goals to create and/or retain 1,034 and 1,270 full … goals. Key Recommendations The Board should: Monitor the new project evaluation and assistance framework (framework) …
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
… made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein referred to as “the Doctor”) in compliance with applicable Medicaid laws and regulations as well as the rules and policies set forth by the Department of Health …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Background Our initial audit report, which was issued on February 24, 2015, determined whether the Division’s core … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… At the time of our follow-up review, William Davis made full restitution of $231,919 to the State, of which $94,460 …
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)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-funds