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Madison-Oneida Board of Cooperative Educational Services – Payroll (2017M-239)
… year totaled approximately $64 million. Key Findings Payroll access rights were not adequately restricted to employees based on job duties. Duties related to the payroll certification process were not properly segregated. …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/29/madison-oneida-board-cooperative-educational-services-payroll-2017m-239Village of East Rockaway – Justice Court Operations (2017M-206)
… Purpose of Audit The purpose of our audit was to determine whether the Justice ensured that Justice Court … of bail for each account and review existing bail records to determine how to disburse the existing funds in the bail account. …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/12/15/village-east-rockaway-justice-court-operations-2017m-206Use of Foreign Fire Insurance Tax Money (2017-MS-5)
… report - pdf] We also released four letter reports to the following entities: the City of Buffalo (Buffalo) and the Buffalo Firefighters Two Percent Fund (Buffalo TPF) [pdf] …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5City of Johnstown – Internal Controls Over Payroll (2015M-75)
… adequate internal controls were maintained over the City’s payroll procedures for the period January 1, 2014 through … policies and procedures for preparing and disbursing the payroll or for maintaining timekeeping records. Not all …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Audit of the Tuition Assistance Program at Pratt Institute
… whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and … awards. Background Pratt Institute (Pratt), with campuses in Brooklyn and Manhattan, is a postsecondary institution … whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations Rules and …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteAudit of the Tuition Assistance Program at Mercy College
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … these students through spring 2012. Key Findings Based on our preliminary sample of certification transactions, we …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeControls and Accountability of Court, Trust and Bail Funds
… City Department of Finance accurately accounts for Court, Trust and Bail funds. This audit covered from January 1, 2011 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsCriminal History Background Checks of Unlicensed Health Care Employees
… history background checks when hiring unlicensed persons in direct care positions. Our audit covered the period of … criminal history background checks of unlicensed persons in Nursing Homes, ACFs, and HHCs. Providers submit an … (19,622) of the CHRC submissions resulted in applicants being denied employment eligibility. Key Findings The …
https://www.osc.ny.gov/state-agencies/audits/2017/06/08/criminal-history-background-checks-unlicensed-health-care-employeesUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… serving 43,623 children. Key Findings The Department does not directly monitor UPK providers for health and …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate … The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35City of Rome – Solar Power Purchase Agreements (2015M-290)
… was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, 2013 … eight-member Common Council. The City has entered into two power purchase agreements and lease agreements with a solar …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Town of Hempstead – Vehicles and Fuel Usage (2022M-25)
… report - pdf] Audit Objective Determine whether Town of Hempstead (Town) officials effectively monitored Town … and securely stored, and there is proper documentation of take-home usage. Ensure take-home vehicle usage is … they will take corrective action. … Determine whether Town of Hempstead Town officials effectively monitored Town …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Town of Hempstead – Information Technology Access Controls (2021M-158)
… to help safeguard IT systems against unauthorized access. The Board and Town officials did not: Develop and adopt … confidentially to officials. Key Recommendations The Board should: Adopt comprehensive IT security policies … with our recommendations and indicated that they were in the process of implementing corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2022/08/19/town-hempstead-information-technology-access-controls-2021m-158DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… for grand larceny related to the missing $36,742 in public funds and allegedly pocketing cash paid by residents for … that after Ms. Peck retired she put $20,000 in town funds back into the town’s bank accounts. “Ms. Peck marred a … The investigation and audit found that Peck, who collected funds for both the town of Alexandria and the village of …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesMedicaid Program – Oversight of Managed Long-Term Care Member Eligibility
… services, such as home health care and nursing home care, for people who are chronically ill or disabled. For the year … are responsible for initiating disenrollment of enrollees when it is determined they are no longer MLTC eligible (e.g., enrollees who did not receive any CBLTC services in a month, deceased recipients), and Maximus is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2022/08/05/medicaid-program-oversight-managed-long-term-care-member-eligibilityManagement of Indoor Air Quality for Individuals With Asthma
… with treatment and proper prevention of asthma attacks. In New York, it is estimated that 1.4 million adults and 400,000 … evaluate impacts in reducing the levels of asthma in the State. The Department has not conducted an overall evaluation …
https://www.osc.ny.gov/state-agencies/audits/2022/08/02/management-indoor-air-quality-individuals-asthmaVillage of Hewlett Bay Park – Financial Management (2022M-30)
… budgets, and monitored and effectively managed the fund balance. Key Findings The Board did not adopt realistic budgets, or monitor and effectively manage fund balance. As a result, more taxes were levied than needed to fund operations. For example, about $6,000 was needed …
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30State Comptroller DiNapoli Releases City of Newburgh Budget Review
… Thomas P. DiNapoli today announced the completion of the City of Newburgh budget review. City of Newburgh – Budget Review (Orange County) The significant …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewTown of Danby – Claims Processing and Procurement (2022M-127)
… when procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … when claims are not properly audited, the Board’s ability to effectively monitor the Town’s financial operations is … totaling at least $12,043. Key Recommendations Determine how to appropriately address the former Supervisor’s health …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Town of Groton – Highway Department Asset Accountability (2022M-117)
… our recommendations and have initiated, or indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117