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Licensing and Monitoring of Proprietary Schools
… Proprietary School Supervision (Bureau) is verifying that schools have sufficient resources prior to initial licensing; … English as a second language. The New York State Education Law (Law) requires all non-degree-granting proprietary … (46 percent) initial license applications that the Bureau approved between January 1, 2016 and December 31, 2019 had at …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsTown of Berne – Procurement (2014M-147)
… through February 28, 2014. Background The Town of Berne is located in Albany County and has a population of approximately 2,800. The Town is governed by an elected five-member Town Board. Budgeted …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-berne-procurement-2014m-147Selected Aspects of Subway Station Safety
… and revenue related issues, and must be made safe or repaired within 24 hours; ‘B’ defects – Any ‘A’ defects that … to the Office of Station Signage immediately. This can be done in one of three ways: station signage web portal, … properly. Key Recommendations Revisit the subway stations where auditors identified the defects, determine the current …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safetyAssessment and Collection of Selected Penalties
… To determine whether the Workers' Compensation Board (WCB) is properly billing, collecting and promptly depositing, in … them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the … any follow-up collection efforts. As of October 18, 2011, there were 26,981 HP-1 penalties outstanding, totaling about …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOverpayments of Certain Medicare Crossover Claims
… Purpose To determine if Medicaid overpaid Medicare crossover claims for physician and other outpatient services and to …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsNotice of Assessment on State Lands
Conforms statutory language with operational procedures relating to assessments on state lands
https://www.osc.ny.gov/legislation/notice-assessment-state-landsCity of Albany – Payroll (2015M-110)
… 30, 2014. Background The City of Albany is located in Albany County and has a population of approximately 99,000. The City is governed by … City’s payroll recordkeeping processes are not consistent in all departments. Employees in the Department of General …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Administration of Non-Competitive and Limited-Competition Contracts
… for Children's Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts … or foster parents. Consequently, in some cases, the health and safety of children were placed at risk. ACS … Related Audits/Reports of Interest New York City Human Resources Administration: Personal and Miscellaneous Service …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/administration-non-competitive-and-limited-competition-contractsTown of Byron – Procurement (2024M-11)
… report – pdf] Audit Objective Determine whether the Town of Byron (Town) officials complied with New York State … complied, they may have saved money by using a State fuel contract and may have paid less for other goods and … paid approximately $4,000 more than the State contract price for the more than 16,700 gallons purchased during our …
https://www.osc.ny.gov/local-government/audits/town/2024/05/24/town-byron-procurement-2024m-11Village of Airmont – Claims Auditing (2024M-1)
… One member of the Village Board would not respond to our emails. We reviewed 30 claims totaling $883,765 of the $3.3 …
https://www.osc.ny.gov/local-government/audits/village/2024/05/24/village-airmont-claims-auditing-2024m-1Village of Horseheads – Collections (2023M-169)
… report – pdf] Audit Objective Determine whether Village of Horseheads (Village) officials properly recorded and … collections totaling $71,992 were deposited an average of 15 and 21 days late, respectively. Code Enforcement cash … or seven to 11 months after collection. The Board of Trustees (Board) did not comply with New York State …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Town of Throop – Procurement (2022M-173)
… report – pdf] Audit Objective Determine whether the Town of Throop (Town) Board (Board) ensured that Town officials … were not followed for 72 purchases totaling $887,952 of the 180 purchases totaling $1.3 million we reviewed. … from seven providers totaling $595,996, 99 percent of the $601,037 total services obtained from eight vendors. …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Village of Unadilla – Procurement (2022M-182)
… Law (GML) Section 103 or the Village’s procurement policy. Of the 20 purchases we reviewed totaling $469,283, … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling … and the procurement policy. Award contracts for insurance coverage and professional services only after …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182City of Salamanca - Collections (2023M-131)
… report – pdf] Audit Objective Determine whether the City of Salamanca (City) City Comptroller’s (Comptroller) … action. … Determine whether the City of Salamanca City City Comptrollers Comptroller collections were recorded …
https://www.osc.ny.gov/local-government/audits/city/2024/03/15/city-salamanca-collections-2023m-131Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … were inappropriately recorded in the TW funds instead of the TOV funds, given property taxes were levied in the TOV …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Village of Sloan – Clerk-Treasurer (2024M-109)
… six weeks after month-end, were not accurate. For example, the general fund cash balance was repeatedly …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Town of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to … New York State General Municipal Law (GML) Section 103 or the Town’s procurement policy (Policy). Of the purchases …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit … issue duplicate receipts or maintain a collection log or cash receipts journal showing a description of each …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Franklin – Financial Condition (2018M-8)
… five-member Town Board. Budgeted appropriations for 2018 total approximately $1.7 million. Key Findings Since …
https://www.osc.ny.gov/local-government/audits/town/2018/03/23/town-franklin-financial-condition-2018m-8