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Town of Ripley – Water District Financial Condition and Legal Services (2014M-15)
… of Water District 1 and determine if the Board complied with adopted resolutions regarding legal services for the … surplus. Extensions to one district did not comply with all legal requirements and the Board did not properly … future financial needs. The Board did not comply with one of its resolutions when it failed to bill other …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-ripley-water-district-financial-condition-and-legal-services-2014m-15Select Financial Management Practices at the Office of Transportation and Parking Operations
… and reasonable. Our audit scope covered the period from January 2, 2014 through December 31, 2018. About the … Expenditures associated with these general fees are paid from Income Fund Reimbursable accounts (IFRs). Each IFR must … However, because IFR activities are generally funded from current revenues, there is always the risk that revenues …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Did not make deposits and maintain accounting records in a timely manner. Did not file the Town’s 2016, 2017 and … are required annual financial reports, with our office in a timely manner. Key Recommendations Ensure the financial … accurate and up-to-date and deposit funds received in a timely manner. Complete and submit AUDs to our office in …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Village of Broadalbin - Board Oversight of Cash Receipts and Disbursements (2020M-76)
… were not implemented to minimize the risks associated with the lack of segregation of the Clerk-Treasurer’s duties. … records. Village officials generally agreed with our recommendations and have initiated or indicated they …
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)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
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)
… 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 Board did not properly authorize salaries and benefits for all Town officers and employees. The Board did not …
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 … 31, 2017 for therapy services. About the Program Many of the State’s Medicaid recipients are also enrolled in Medicare. Such individuals are referred to as …
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)
… information technology (IT) system was adequately secured and protected against unauthorized use, access and loss. Key Findings Appropriations were overestimated … million in 2015-16. Reserves were not used as intended and were overfunded by $7.3 million as of June 30, 2016. IT …
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)
… Town of Austerlitz is located in Columbia County and has a population of approximately 1,600. The Town is governed by an …
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
… allow the contractor access to the sites) for a sufficient number of sites to be included in the contract. The lack of a …
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
… Higher-than-projected revenue and cost-saving initiatives have helped New York City’s fiscal year (FY) 2024 budget … economic growth. Commercial property market vacancies have reached their highest levels in 30 years and white … revenue projections are also not as conservative as they have been in the past, leaving less room for an economic …
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)
… fuel. This increases the risk that fuel could be used that is not for appropriate District purposes. Key …
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)
… whether the KIPP Troy Prep Charter School (School) Board of Trustees (Board) and officials accurately billed and … and collected resident district tuition for the sample of 50 students we reviewed. They also accurately recorded and … did not have access to the undeposited funds, and the risk of loss, diversion or theft of School funds was increased. …
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)
… and other State-level and local and contracted providers have roles in coordinating or providing services. Together, … and retain skilled workers. Under WIOA, all states must have a governance body and are required to align their WFD … requested, but not required, to provide information about any actions planned to address the unresolved issues …
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
… first half of the pandemic in the city, as they accounted for more than 71% of all businesses citywide. During the … grew second fastest with an increase in renovation work for smaller multi-family homes. At the same time, information … expanded due to new online services and other technology. For example, software publishing companies, including app …
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)
… report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, in …
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
… the New York City Transit Authority (Transit) used the American Recovery and Reinvestment Act (Recovery Act) funds … the New York City Transit Authority Transit used the American Recovery and Reinvestment Act Recovery Act funds …
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)
… in a cost-efficient manner and provided adequate oversight of awarded contracts. Key Findings District officials did not … most cost-efficient manner, or provide adequate oversight of awarded contracts. As a result, the District could have … adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors …
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)
… card company electronically debited the payments directly from the District’s bank account. The District does not have …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-and