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Rainbow Rhymes Learning Center (Follow-Up)
… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followCity of Rye – Boat Basin Fund (2013M-289)
… the City’s actual costs for each of the five years. Based on the 2001 methodology, the Boat Basin has been undercharged …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Selected Payments for Special Items Made to Mary Imogene Bassett Hospital from January 1, 2011 through March 31, 2011
… of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-mary-imogene-bassett-hospital-january-1-2011-throughCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… - pdf] Audit Objective Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and … issues raised in the District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementTown of Sidney – Budget Review (B4-13-19)
… are reasonable. The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital … fund is primarily responsible for the $1.9 million payable, the fund only has approximately $536,000 in current …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … and ensure encumbrances are appropriate. Develop a plan to reduce surplus fund balance to comply with the statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… the year. Generally, the Board’s estimates of surplus fund balance to be appropriated in the budgets exceeded the amounts actually available. As a result, the general fund balance declined by $82,000 from …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Selected Payments for Special Items Made to St. Mary's Hospital from January 1, 2011 through March 31, 2011
… New York State Health Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-marys-hospital-january-1-2011-through-march-31-2011Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… New York State Health Insurance Program: Payments Made to Stony Brook University Medical Center (2009-S-27) New York State …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerEmpire BlueCross BlueShield – Selected Payments for Special Items Made to Saratoga Hospital From January 1, 2011 Through March 31, 2011
… of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-selected-payments-special-items-made-saratoga-hospital-januarySelected Payments for Special Items Made to Albany Medical Center from January 1, 2011 through March 31, 2011
… of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they negotiate with …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-albany-medical-center-january-1-2011-through-march-31Jefferson County Soil and Water Conservation District – Internal Controls Over Selected Financial Operations (2014M-171)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over selected financial … District provides services and funds projects related to the conservation of soil and water resources, the … soil erosion and the prevention of floodwater and sediment damage. It is governed by a seven-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/district/2015/04/17/jefferson-county-soil-and-water-conservation-district-internal-controls-overVillage of Spencer – Financial Condition (2013M-119)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to February 4, 2013. Background The Village of Spencer is … the Board to monitor the Village’s financial activities against the adopted budgets. Key Recommendations Prepare …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… properly monitored the Village’s financial operations for the period June 1, 2011, to May 31, 2012. Background The … a Mayor and four Trustees. Budgeted appropriations for the fiscal year ended May 31, 2012, were approximately … to manage emergencies and other unanticipated occurrences. For example, in two of the last four fiscal years, Village …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
Village of CastletononHudson Internal Controls Over Information Technology and Online Banking 2013M59
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… report - pdf ] Audit Objective Determine whether the Town of Otselic (Town) Town Supervisor (Supervisor) maintained … Board did not ensure there were no prohibited conflicts of interest. We also found: The Supervisor did not provide … annual financial reports were not filed with the Office of State Comptroller, as required. As of May 5, 2021, the …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… oversight of the Library/Museum’s financial activities for the period June 1, 2011 through April 26, 2013. Background The Pember Library and Museum is located in the Village of Granville. The … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Village of Suffern - Budget Review (B20-6-2)
… for sewer revenues. The tentative budget includes a tax levy of $12,426,613 which is $471,753 above the limit … should be mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by law, unless it properly …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2College of Geneseo – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million … employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well as other … $252,042. Key Findings The travel expenses for the three College employees selected for audit were documented and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expenses