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Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… did not include State reimbursement for depreciation expenses. We found providers inappropriately claimed $2,675,045 in depreciation expenses between January 1, 2010 and June 30, 2014, of which … to ensure provider claims do not include depreciation expenses. Key Finding We found that OASAS has implemented all …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… of Justice Hise’s records disclosed a $721 shortage in his account as of April 23, 2013. Also, Justice Hise did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… and regulations and Department policies and procedures. In addition, we performed data analytics to identify and … payroll information and various information maintained in the Department’s mainframe applications. Key Findings We … overpayments totaling $788,487, which included $55,423 in fraudulent claims, and underpayments totaling $48,728. …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts … Young Adult Institute Network (YAI Network) to provide FSS in the New York City Metropolitan Area. OPWDD reimburses …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followMember & Retiree E-News Archive — 2024
… Sign up to make sure you receive the latest Retirement System member and retiree news. … In-Person Consultations in Our NYC Office Preparing for Retirement with Confidence Retirees Last Chance to Update … Online Designate and Update Your Beneficiaries Applying for a NYSLRS Loan Retirees COLA is Coming at the End of …
https://www.osc.ny.gov/retirement/publications/member-retiree-e-news-archive-2024Wyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… services. Expenses for conferences attended by Board of Education (Board) members and cell phones were supported … methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal … unnecessary costs. Did not account for 20 and 73 percent of the gasoline and diesel fuel inventories, respectively, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeLyons Central School District – Payroll 2022M-71
… compensatory time. The payroll supervisor was responsible for all aspects of processing payroll including affixing the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/lyons-central-school-district-payroll-2022m-71Minerva Central School District – Financial Condition Management (2020M-60)
… related to the District’s unrestricted fund balance being in excess of the statutory limit. District officials did not … to comply with the statutory limit and use excess funds in a manner beneficial to taxpayers. Develop a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/02/minerva-central-school-district-financial-condition-management-2020m-60Niagara Falls City School District – Fuel Accountability (2015M-178)
… Purpose of Audit The purpose of our audit was to evaluate the Board’s oversight of fuel delivered to the transportation contractors’ facilities for the period … purposes. District officials permitted the contractor to control the entire fuel accountability process. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/niagara-falls-city-school-district-fuel-accountability-2015m-178Onteora Central School District – Information Technology (2015M-92)
… IT assets were adequately safeguarded for the period July 1, 2013 through November 5, 2014. Background The Onteora … the Greene County Town of Lexington. The District, which is governed by an elected seven-member Board of Education, … maintains four schools with an enrollment of approximately 1,400 students. Budgeted appropriations for the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/17/onteora-central-school-district-information-technology-2015m-92Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… sale, regardless of limitations on private sales otherwise in law. New York City, Buffalo, Yonkers, Erie County and … Form”). The Guidelines summarize the process and criteria for the State Comptroller's review of the terms and …
https://www.osc.ny.gov/debt/approvalsTiconderoga Central School District – Financial Condition (2013M-154)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … the District has struggled with fiscal challenges due to a deteriorating financial condition. We found that the … and an unexpended surplus fund balance of $384,362. To meet short-term cash flow needs, the District borrowed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Schoharie Central School District – Financial Condition (2013M-263)
… audit was to examine the District’s financial condition for the period July 1, 2011 through July 8, 2013. Background … elected members. The District’s budgeted expenditures for the 2013-14 fiscal year are $21 million. Key Finding … Develop and adopt budgets that include realistic estimates for expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/schoharie-central-school-district-financial-condition-2013m-263Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purposes and properly audited and approved prior to payment. Key Findings The claims auditor approved claims … of the purchases tested, or 74 invoices for $19,845, after the goods and services were ordered. Key … with our recommendations and indicated they have begun to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … official have not established a formal plan defining how and when the majority of the reserves will be utilized. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Goshen Central School District – Financial Condition (2017M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Goshen Central School District is located in the Village of Goshen, Orange County, and serves students who reside in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46Smithtown Central School District – Capital Projects (2016M-202)
… 30, 2015. Background The Smithtown Central School District is located in the Town of Smithtown in Suffolk County. The … operates 13 schools with approximately 9,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Jamestown City School District – Financial Condition (2015M-120)
… audit was to evaluate the District’s financial condition for the period July 1, 2011 through April 13, 2015. … Board of Education. The District’s budgeted appropriations for the 2014-15 fiscal year were $76 million. Key Findings To … Develop and regularly update a multiyear financial plan for a three- to five-year period that is sustainable and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/jamestown-city-school-district-financial-condition-2015m-120Batavia City School District – Financial Condition (2016M-160)
… Background The Batavia City School District is located in the City of Batavia and the Towns of Batavia and Stafford in Genesee County. The District, which operates four schools … Key Findings While the Board appropriated fund balance in the annual budgets to help finance operations, these …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/batavia-city-school-district-financial-condition-2016m-160Odessa-Montour Central School District – Financial Condition (2016M-71)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period … reserve policy. Develop a multiyear financial plan to estimate the future costs of ongoing services based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/odessa-montour-central-school-district-financial-condition-2016m-71