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Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… by the Mayor or Board. The Board did not receive or review bank statements or canceled check images to help minimize the … compensating controls, including periodically reviewing bank statements, canceled check images and bank reconciliations prepared by the Clerk-Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2020/08/14/village-broadalbin-board-oversight-cash-receipts-and-disbursements-2020m-76Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… not appropriately evaluate all projects prior to approval or monitor the performance of businesses that received … did not: Verify an applicant’s project information or complete adequate cost-benefit analyses (CBAs) for … capital investment and salary information for reliability or compare it to estimates in project applications. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… was to review the Town’s internal controls over salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. … an elected five-member Town Board. Budgeted appropriations for 2013 were approximately $1.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and … are required to bill Medicare, which is generally the primary payer, before billing Medicaid. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareNewburgh Enlarged City School District - Financial Management and Information Technology (2017M-169)
… were overestimated resulting in an operating surplus of $18.8 million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT Director did not adequately monitor the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/newburgh-enlarged-city-school-district-financial-management-andTown of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… 25, 2014. Background The Town of Austerlitz is located in Columbia County and has a population of approximately … payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… are being used consistent with the purposes defined in the Environmental Conservation Law. The audit covers the … hazard with the potential for devastating consequences. In 2003, the Waste Tire Management and Recycling Act (Act) … was enacted to ensure the proper management of waste tires in the State. DEC, through its Division of Materials …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesHoneoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and … trends or other identified analysis. Develop a plan to reduce the amount of unrestricted fund balance in a manner … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andDiNapoli: NYC FY 2025 Budget Balanced With Strong Revenues and Cost Savings
… of the last two fiscal years, inclusive of FY 2024. Adding funds to its reserves now, and formalizing a reserve policy , …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-nyc-fy-2025-budget-balanced-strong-revenues-and-cost-savingsDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
… – pdf] Audit Objective Determine whether Deer Park Union Free School District (District) officials adequately … to the report. … Determine whether Deer Park Union Free School District District officials adequately maintained …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/deer-park-union-free-school-district-fuel-and-vehicle-inventory-2023m-152KIPP Troy Prep Charter School – Resident Tuition Billings and Collections (2024M-20)
… deposit collections in a timely manner, the School did not have access to the undeposited funds, and the risk of loss, diversion or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether the KIPP …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/14/kipp-troy-prep-charter-school-resident-tuition-billings-and-collectionsOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Overlap, Duplication, Gaps, … State-level and local and contracted providers have roles in coordinating or providing services. Together, these … and Opportunity Act (WIOA) funding. WIOA took effect in October 2016 and is designed to strengthen and improve the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesDiNapoli: Pandemic Necessity and Opportunity Fuel Business Growth in New York City
… in 2023 that remained below pre-pandemic levels. While Manhattan remained home to the largest share of city … businesses rose by at least 10% in every borough except Manhattan, with some neighborhoods seeing particularly … small business growth over the four years included Manhattan’s Harlem (19.4%) and the Bronx’s Wakefield, …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-pandemic-necessity-and-opportunity-fuel-business-growth-new-york-cityVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… of Herkimer’s (Village’s) progress, as of March 2024, in implementing our recommendations in the audit report released in August 2019. Background The … of Herkimer and German Flatts. The Village is governed by an elected Village Board composed of a Mayor and four …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… for themselves. One of these supervisors was paid $2,158 for three overtime instances before the overtime was … staff, and found they were paid $18,878 for 360 overtime hours. However, Transit activity reports indicated these … were only at the assigned subway stations for about 149 hours, resulting in a potential overpayment of 211 hours at …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… services were procured in the most cost-efficient manner, or provide adequate oversight of awarded contracts. As a … totaling almost $1.2 million lacked adequate detail or were not submitted to the Director of Facilities … totaling $1.3 million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Assign the Treasurer only those user permissions that are essential for her job duties. Periodically produce and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andStarpoint Central School District – Network Access and Application User Permissions (2022M-101)
… not disable 44 former employee network user accounts. Some of the former employees left the District 13 years ago. Limit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/07/starpoint-central-school-district-network-access-and-application-userTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mDiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… the Independent Review Commission of New York’s law school deans for review and approval or denial to serve on the …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-government