Search
Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Owego - Board Oversight and Financial Operations (2018M-101)
… internal controls to safeguard money in the custody of the Clerk-Treasurer’s office. Key Findings The Board was … complete financial reports each month. Further, the value of these reports was greatly diminished because accounting … were inaccurate and not prepared for all accounts. Because of ineffective recordkeeping, the certified public accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/09/21/village-owego-board-oversight-and-financial-operations-2018m-101The ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Interest State Education Department: Dynamic Center Inc. - Compliance With the Reimbursable Cost Manual (2014-S-3) State Education Department: Upstate Cerebral Palsy - Compliance With the Reimbursable Cost Manual (2014-S-71) …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… Abuse Services (OASAS) is effectively monitoring Drug and Alcohol Treatment program contracts to ensure provider claims … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesRegistration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… automotive service, sales, and salvage facilities are registered, and follows up on consumer complaints and takes … these automotive businesses. Automotive facilities may be registered or licensed as multiple businesses. For example, many registered repair shops are also licensed as inspection …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesOversight of the Supported Housing Program – Rehabilitation Support Services, Inc.
… whether the Office of Mental Health (OMH) is ensuring that Rehabilitation Support Services, Inc. (RSS) expended … guidance to Program service providers to ensure that expenses are appropriate and that Program goals are met. Further, OMH has not established … Determine whether the Office of Mental Health is ensuring that Rehabilitation Support Services Inc expended funds …
https://www.osc.ny.gov/state-agencies/audits/2017/05/04/oversight-supported-housing-program-rehabilitation-support-services-incFiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… contracts annually and processes voucher payments to those contractors. The Institute has developed guidelines, … in at least one-third of the cases we reviewed. For 152 contractors, we compared the time that elapsed between the … every two-year period provided very limited assurance that contractors: routinely claimed only allowable expenses; …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsControls Over the Collection of the Public Safety Communications Surcharge
… Purpose To determine if the Department of Taxation and Finance (Department) has adequate controls to … billing, collecting, and remitting the appropriate amount of Surcharges to which the State is entitled; and if the … services provided to customers whose primary place of use is within New York State. Surcharge revenue is used …
https://www.osc.ny.gov/state-agencies/audits/2017/10/04/controls-over-collection-public-safety-communications-surchargeReporting on Foreclosure of Real Property Funds – Kings County (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Reporting on Foreclosure of Real … given 30 days after the issuance of the follow-up review to provide information on any actions that are planned to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/reporting-foreclosure-real-property-funds-kings-county-followControls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 ). Background Our initial audit … Department could not accurately account for Court, Trust and Bail funds. We found discrepancies between the total …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… operate youth development programs for children residing in these municipalities. The governing boards of the three … day-to-day program administration. Program expenditures in 2015 were approximately $29,500. Key Findings Current … establishing the Program. Nonresident swim program fees in 2015 were not remitted to the bookkeeper for deposit, and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21DiNapoli Releases Analysis of State Budget Financial and Capital Plans
… tax receipts this year are projected at $77.9 billion, down 1.7 percent from the previous year, reflecting factors … an average 4.4 percent annually through SFY 2022-23, when it will reach $7.3 billion. The combined balance of the … half of the $5.2 billion they are currently authorized to hold. The last deposits to these funds were made in 2015 and …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-releases-analysis-state-budget-financial-and-capital-plansVillage of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… purpose of our audit was to examine the Clerk-Treasurer’s records and reports for the period March 1, 2015 through … did not maintain complete, accurate and timely accounting records. The Board did not receive reconciled bank statements … an annual audit of the Clerk-Treasurer’s books and records. Key Recommendations Maintain accurate and timely …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Village of Ravena – Departmental Collections and Leave Accruals (2017M-56)
… Purpose of Audit The purpose of our audit was to determine whether departmental … 1, 2015 through August 31, 2016. Background The Village of Ravena is located in the Town of Coeymans in Albany County … Village of Ravena Departmental Collections and Leave Accruals 2017M56 …
https://www.osc.ny.gov/local-government/audits/village/2017/09/29/village-ravena-departmental-collections-and-leave-accruals-2017m-56Division of Housing and Community Renewal Bulletin No. DH-94
… the effective date of the payment, the payroll system does not consider the AC-230 when calculating the automatic …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-94-april-2016-april-2017-and-april-2018-district-councilDivision of Housing and Community Renewal Bulletin No. DH-93
… Purpose To notify agencies of an automatic dues increase. Affected Employees Employees … To notify agencies of an automatic dues increase …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-93-dc37-local-1359-dues-increaseVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… Purpose of Audit The purpose of our audit was to evaluate the propriety of the Agency’s financial and operational activities for the …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Oswego – Financial Condition and Information Technology (2017M-290)
… Purpose of Audit The purpose of our audit was to determine whether the Board adopted … January 1, 2016 through June 30, 2017. Background The Town of Oswego is located in Oswego County and has a population of … Town of Oswego Financial Condition and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Town of Union Vale – Procurement and Information Technology (2017M-172)
… Purpose of Audit The purpose of our audit was to determine whether Town officials procured … January 1, 2016 through May 24, 2017. Background The Town of Union Vale is located in Dutchess County and has a … Town of Union Vale Procurement and Information Technology 2017M172 …
https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-union-vale-procurement-and-information-technology-2017m-172Westchester County Department of Social Services - Contract Monitoring (2018M-35)
… did not obtain and review backup documentation for one contract with payments totaling $1.7 million during the audit period. The contract agreement with this agency did not have clear … Westchester County Department of Social Services Contract Monitoring 2018M35 …
https://www.osc.ny.gov/local-government/audits/county/2018/05/18/westchester-county-department-social-services-contract-monitoring-2018m-35