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License Fee Revenues (Follow-Up)
… the five recommendations included in our initial report. Key Finding Department officials have made significant … five prior audit recommendations have been implemented. Key Recommendation Officials are given 30 days after the … 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/2013/09/05/license-fee-revenues-followReview of Growe Technologies Inc.
… Q were subject to our Office’s pre-audit and approval. Key Findings Downstate paid up to $1.3 million more than … the decision to use the non-competitive contract was based on unsupported claims from Downstate officials. Key Recommendations Ensure that future Downstate requests to …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/review-growe-technologies-incControls Over Cash Advance Accounts
… with a total value of $300,000 as of March 31, 2012. Key Findings SED no longer issues checks for travel advances … improper or fraudulent transactions are detected. Key Recommendations Consolidate the petty cash and travel … resolve old outstanding items and resolve the five items on the March 2014 reconciliation. Periodically review some …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsCollege at Cortland – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … at SUNY Cortland and had travel costs totaling $696,909. Key Findings The travel expenses for the five College … the coaches also incurred expenses for recruiting trips. Key Recommendations None Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/college-cortland-selected-employee-travel-expensesCollege at Brockport – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … the State. The employee’s travel costs totaled $143,258. Key Findings We found that the employee’s travel expenses … coach also incurred expenses for recruiting trips. Key Recommendations None Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expensesSelected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… Empire’s payments to St. Francis are generally based on standard fee schedules. However, St. Francis is entitled … should be related to St. Francis’ costs to acquire them. Key Finding We reviewed one claim payment to St. Francis for … to the terms of Empire’s agreement with St. Francis. Key Recommendation None Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 ). Background Our initial report, issued … hours worked by Department of Public Safety (Department) staff, and officers could alter time cards by writing over … report Time and Attendance Practices for Public Safety Staff …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followBloomingburg Fire Company #1 – Disbursements (2013M-83)
… $81,400 and 157 debit card transactions totaling $32,200. Key Findings The President did not ensure disbursements were … available to identify the purposes of the payments. Key Recommendations Only pay bills after being ordered to do so by the Company. Only approve bills based on adequate documentation that allows the Company members to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83City of Newburgh – Budget Review (B6-14-25)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, except for certain matters, we … City’s proposed budget complies with the tax levy limit. Key Recommendations Include an appropriation to cover the …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25West Ghent Volunteer Fire Company – Treasurer’s Activities (2016M-48)
… $19,700 in foreign fire insurance premiums in 2014. Key Findings The Company did not require multiple signatures … an annual audit of the Company’s records and reports. Key Recommendations Ensure that Company officials require … submit detailed written deposit and disbursement reports on a monthly basis and ensure that the Treasurer prepares …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/03/west-ghent-volunteer-fire-company-treasurers-activities-2016mReal Property Tax Exemptions Administration (2017-MR-4)
… it exempt status. Real property tax exemptions are granted on the basis of many different criteria, including the use to … (Senior Citizens) and Veterans exemptions in 10 towns. Key Findings Assessors granted exemptions that lacked … granted, some of which included town-wide errors. Key Recommendations Ensure all applicants provide adequate …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4City of Yonkers – Budget Review (B6-15-15)
… for review while the deficit obligations are outstanding. Key Findings There is a budget gap of $25.8 million between … by approximately $460,000. The City continues to rely on fund balance for recurring expenditures. Revenue estimates … settlements and contingencies may not be adequate. Key Recommendations Work with District officials to eliminate …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15City of Newburgh – Budget Review (B6-15-24)
… for review while the deficit obligations are outstanding. Key Findings Based on the 2016 invoice received, the appropriation for the New … City’s proposed budget complies with the tax levy limit. Key Recommendations Adjust the appropriation for retirement …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Williamsville Central School District – Financial Management (2016M-274)
… 2015-16 fiscal year totaled approximately $178.2 million. Key Findings For the 2012-13 through 2015-16 fiscal years, … which is not an appropriate use of this type of reserve. Key Recommendations Ensure that budgets include realistic appropriations based on actual needs to avoid levying taxes at a level greater …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/williamsville-central-school-district-financial-management-2016m-274Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… 2015-16 fiscal year totaled approximately $82.8 million. Key Findings The Board does not have a multiyear financial … and collect about $237,000 in reimbursement for students. Key Recommendations Develop and adopt a multiyear financial … Department to determine if there is any limitation on previous years that can be billed. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… the 2015-16 fiscal year totaled approximately $56 million. Key Findings BOCES officials did not properly estimate … were not used and did not evidence plans for future use. Key Recommendations Develop appropriation estimates for the annual budget that are reasonable based on available current information and historical data and …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mGorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 2015-16 fiscal year totaled approximately $31.46 million. Key Findings District officials have not developed a formal, … have not prepared a formal analysis of reserve funds based on the District’s projected needs, as required by the reserve policy. Key Recommendations Develop and adopt a multiyear capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177LaFargeville Central School District – Financial Condition (2016M-216)
… the 2015-16 fiscal year totaled approximately $11 million. Key Findings The Board and District officials overestimated … to address the District’s use of its excess fund balance. Key Recommendations Adopt budgets that represent the District’s actual needs, based on current information and historical data. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Otego-Unadilla Central School District – Financial Condition (2013M-84)
… for the 2012-13 fiscal year were $21.2 million. Key Finding Although the Board and District management … for four of the last five completed fiscal years. Key Recommendations Adopt budgets that include the District’s actual needs based on historical trends, or other identified needs. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/14/otego-unadilla-central-school-district-financial-condition-2013m-84Niskayuna Central School District – Financial Condition (2012M-218)
… the 2011-12 fiscal year were approximately $73.7 million. Key Findings District officials’ appropriation of fund … shows the deficit was eliminated as of June 30, 2012. Key Recommendations Adopt a comprehensive fund balance policy … to the District taxpayers the Board’s decision on the appropriate level of fund balance to maintain, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/01/niskayuna-central-school-district-financial-condition-2012m-218