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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor … 1, 2015 through October 2, 2017. Background The Town of Carlton is located in Orleans County and has a population …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Town of Schroon - Town Hall Expansion Project (2018M-128)
… officials provided sufficient oversight and management of the Town Hall expansion project. Key Findings An itemized … and maintained in a timely manner. Ensure the balance of outstanding interfund advances from the general fund that … they planned to initiate corrective action. … Town of Schroon Town Hall Expansion Project 2018M128 …
https://www.osc.ny.gov/local-government/audits/town/2018/10/05/town-schroon-town-hall-expansion-project-2018m-128DiNapoli Releases Review of First Quarter State Revenue Collections
… Total state tax collections through the first quarter of the state’s fiscal year 2014-15 were $1.3 billion higher than Division of the Budget (DOB) projections, largely reflecting growth in … cash position,”DiNapoli said. “The state’s sizable influx of one-time revenue from legal settlements also has …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-releases-review-first-quarter-state-revenue-collectionsVillage of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Utilization of the Arch Street Yard and Shop Facility
… Facility (Facility) was constructed before it was needed for East Side Access (ESA) completion; whether the MTA has any plans for the use of the Facility before the expected 2022 opening … designed to provide inspections, maintenance, and cleaning for trains that will operate into Grand Central Terminal. The …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/utilization-arch-street-yard-and-shop-facilityOversight of Resident Care-Related Medical Equipment in Nursing Homes
… Purpose To determine whether the Department of Health's monitoring and inspection of nursing homes is sufficient to determine if nursing homes … comprehensive inspections, testing, and maintenance of resident care-related medical equipment. The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/09/19/oversight-resident-care-related-medical-equipment-nursing-homesDiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… A village recreation attendant admitted stealing more than $150,000 by skimming village fees and altering public records from 2011 to 2017, … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesDivision of Housing and Community Renewal Bulletin No. DH-8
… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected … [email protected]. … To explain the use of Deduction Code 391 DC37 Personal LinesOCA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedForensic Audit of Payments to On-Board Service Managers (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Forensic Audit of Payments to on-Board Service Managers (2011-S-35). Background Our initial report, issued on June 14, 2012, determined that Metro-North’s On Board …
https://www.osc.ny.gov/state-agencies/audits/2016/01/21/forensic-audit-payments-board-service-managers-followBorough of Manhattan Community College – Controls Over Bank Accounts
… College (BMCC) bank accounts were authorized and used only for appropriate purposes and transactions. The audit covers BMCC bank accounts for the period January 1, 2013 through March 4, 2015. … consisting of 24 institutions. CUNY provides education for more than 269,000 degree-credit students and 247,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsCircle of Friends – Compliance With the Reimbursable Cost Manual
… (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED’s) … to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, SED … its CFR were properly calculated, adequately documented, and allowable according to the RCM. We did note $604 in …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… JCC is a not-for-profit organization located in Scarsdale, New York, that offers a variety of services to children and … adults in the community, including health, fitness, art, music, social, cultural, and educational programs. JCC is … York: Compliance With the Reimbursable Cost Manual (2015-S-27) … To determine whether the costs reported by JCC of …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualOversight of the Early Intervention Program’s State Fiscal Agent
… Purpose To determine whether the Department of Health provided effective oversight of State Fiscal Agent contracts to ensure contractor … with contract deliverables, including timely processing of provider claims for Early Intervention services provided. …
https://www.osc.ny.gov/state-agencies/audits/2016/03/24/oversight-early-intervention-programs-state-fiscal-agentMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Overpayments of Ambulatory Patient Group Claims (Report 2011-S-43). …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followAssessment and Collection of Selected Fees and Penalties (Follow-Up)
… because its analysis of the bill indicates it would result in a negative financial impact its Division of Safety … Deparment of Labor: Oversight of Revenue Contracts (2009-S-16) Deparment of Labor: Oversight of Revenue Contracts …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/assessment-and-collection-selected-fees-and-penalties-followTown of St. Armand – Selected Financial Operations (2017M-142)
… adequate oversight of the disbursement of Town funds for the period January 1, 2015 through December 31, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $1.6 million. Key Findings … Revenues and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142City of Corning – Foreign Fire Insurance Funds (2017M-143)
… Purpose of Audit The purpose of our audit was to examine the City’s use of foreign fire insurance (FFI) funds for the period July 1, …
https://www.osc.ny.gov/local-government/audits/city/2017/11/22/city-corning-foreign-fire-insurance-funds-2017m-143Town of Minerva – Payroll and Cash Receipts (2015M-342)
… Purpose of Audit The purpose of our audit was to review the internal controls in place … 1, 2013 through April 30, 2015. Background The Town of Minerva is located in Essex County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/10/06/town-minerva-payroll-and-cash-receipts-2015m-342DiNapoli: Audit Finds Inadequate Oversight of Student Grade Changes
… Williamsville, does not detail or track the history of grade changes. “When proper controls are not in place, there is the possibility of student grades being inappropriately … designated individuals; Retaining documentation to show who authorized grade changes and the reason for the changes; …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-audit-finds-inadequate-oversight-student-grade-changesTown of Junius – Supervisor’s Records and Reports (2017M-168)
… of financial records and reports for the period January 1, 2016 through July 21, 2017. Background The Town of … Budgeted appropriations for 2017 total approximately $1.26 million. Key Findings The financial records and reports …
https://www.osc.ny.gov/local-government/audits/town/2017/09/22/town-junius-supervisors-records-and-reports-2017m-168