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Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… filed an AUD for 2008 or any of the subsequent years and did not file its 2012 property tax cap computation with OSC. … the cap limit by approximately $11,800. The Board did not audit the books and records of the Supervisor or Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… to its practice of not adjusting its billing to account for amended premiums reported by insurance carriers. The Department also lacked a method for carrying prior period balances forward to subsequent …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityVillage of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… not been established to mitigate this weakness. The Board did not require claims to be adequately documented or … for. Incompatible duties were not segregated and the Clerk did not maintain appropriate, complete and accurate records …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Sheridan – Cellular Phones (2013M-334)
… was to evaluate internal controls over cellular telephones for the period January 1, 2012 through October 11, 2013. … comprised of a Town Supervisor and four council members. For the 2013 fiscal year, budgeted appropriations totaled $501,792 for the general fund and $726,070 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … that the Board has not adopted a policy and Town officials have not developed procedures to govern the level of unexpended surplus funds to be …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Town of Bangor – Board Oversight (2012M-193)
… Board did not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… funds totaled over $2.2 million. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund balance to be maintained. The Board did not develop accurate budget estimates or a formal, …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Town of Clare – Fiscal Stress (2013M-317)
… and $173,000 for the highway fund. Key Findings The Board did not adopt a policy or method to determine the amount of … surplus funds to maintain. The bookkeeper/budget officer did not establish procedures to reasonably estimate the …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Medicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… identify Medicaid overpayments made to medical providers for services rendered to recipients enrolled in … of participating providers they reimburse directly for services provided to enrollees. For dual-eligibles, plan … Part C cost-sharing liabilities (deductibles, coinsurance, and copayments). Key Finding From a review of Medicare Part C …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsAudit of the Tuition Assistance Program at Dowling College
… Audit of the Tuition Assistance Program at SUNY ‐ Fashion Institute of Technology (2010-T-4) State Education …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeLength of Service Award Programs (2014-MS-1)
… firefighters. The fire district or municipality that sponsors a LOSAP is required to establish a point system that … year of LOSAP service credit. Key Findings Four of the 10 Sponsors we audited did not adopt LOSAP point systems that … volunteers who earned 50 or more points at four of the 10 Sponsors, resulting in 22 volunteers not receiving accurate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/06/length-service-award-programs-2014-ms-1Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… [read complete report - pdf] We also released eight county reports: Chautauqua [pdf] , Clinton [pdf] , Erie [pdf] , Jefferson [pdf] , Orleans [pdf] , Oswego [pdf] , Rensselaer [pdf] and Westchester [pdf] …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Real Estate Portfolio
… Purpose To determine whether the New York Power Authority has accounted for all of its real estate … dispose of such property as promptly as possible for fair market value. NYPA reports that, as of December 31, 2012, it …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioEmpire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… entitled to additional payments for special items that are not covered by the standard fee schedules. Many of Empire's … for special items, while agreements with other hospitals do not have such limitations. From January 1, 2011 to March 31, …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughPawling Central School District – Selected Financial Activities (2012M-185)
… Purpose of Audit The purpose of our audit was to examine selected District financial activities for the period July 1, 2010, through January 3, 2012. Background … duties over cash disbursements. Key Recommendations Adopt a formal process for capital projects that includes a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185Selected Aspects of Bus Procurement
… benefit corporation providing transportation services in and around the New York City metropolitan area. The MTA has … seven operating constituent agencies; two of them, MTA Bus and New York City Transit, provide bus service. In 2008, the … its Regional Bus Operations to consolidate the maintenance and transportation operations into one organization. Regional …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementHerkimer County – Court and Trust Funds (2023-C&T-2)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … The County’s depository (bank used to hold court and trust money) did not pay any interest on the court and trust funds … accounted for and recorded. 1 Security interest in property filed to ensure payment for contracted services …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2Starpoint Central School District – Audit Follow-Up (2022M-101-F)
… Central School District’s (District’s) progress, as of May 2025, in implementing our recommendations in the audit report Starpoint Central School District – Network Access and Application User Permissions (2022M-101), …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/05/starpoint-central-school-district-audit-follow-2022m-101-fState Comptroller DiNapoli Releases Audits
… Programs (Follow-Up) (2019-F-40) An audit released in April 2018 determined, based on the amount and quality of … adequate oversight of domestic violence residences. In a follow-up, auditors found OCFS made progress addressing the issues identified in the initial audit. Office of Children and Family Services: …
https://www.osc.ny.gov/press/releases/2020/03/state-comptroller-dinapoli-releases-auditsAvailability, Access and Affordability: Understanding Broadband Challenges in New York State
… Understanding Broadband Challenges in New York State September 2021 PDF Version Message from the … using State highway rights-of-way for fiber optic cables. Projects funded by State grants through the New NY …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-state