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Effectiveness of the Information Technology Transformation (Follow-Up)
… We found that there were significant deficiencies in planning the execution of the Transformation, with little to no evidence that basic planning steps were performed. Also, ITS was continuing to …
https://www.osc.ny.gov/state-agencies/audits/2017/12/13/effectiveness-information-technology-transformation-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… that Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island … Interest Metropolitan Transportation Authority: New York City Transit and Staten Island Railway - Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followOverpayments of Certain Medicare Crossover Claims (Follow-Up)
… are referred to as “dual-eligibles.” Generally, Medicare is the primary payer for medical services provided to …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followOversight of Adult Protective Services Programs (Follow-Up)
… essential needs (e.g., food, shelter, clothing, medical care); need protection from abuse, neglect, financial … to as APS providers. Once a referral is received, the APS provider is responsible for assessing the adult's needs and … may require the APS provider to submit a written program improvement plan. The objective of our initial audit, issued …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/oversight-adult-protective-services-programs-followTown of Schroeppel – Cash Disbursements (2014M-296)
… 8,500. The Town is governed by an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $3 … The Board did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. Key Recommendations Review and modify the …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Virgil – Board Oversight (2015M-40)
… internal controls and Board oversight for the period January 1, 2013 through November 3, 2014. Background The Town … Towns internal controls and Board oversight for the period January 1 2013 through November 3 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Clifton – Financial Management (2014M-217)
… activities for the period January 1, 2013 through April 30, 2014. Background The Town of Clifton is located in … financial activities for the period January 1 2013 through April 30 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-clifton-financial-management-2014m-217Town of Rush – Board Oversight (2014M-193)
… against the Town before payments are disbursed. Conduct or provide for an annual audit of the financial records of all Town officers who received or disbursed money during the preceding fiscal year. …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Murray – Capital Projects (2014M-086)
… had a population of approximately 4,988 as of the 2010 Census and is governed by an elected five-member Town Board. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Lewis – Highway Purchases (2014M-103)
… Purpose of Audit The purpose of our audit was to review the Highway Department’s purchasing practices for the period … The purpose of our audit was to review the Highway Departments purchasing practices for the period …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-lewis-highway-purchases-2014m-103Town of Covington – Town Supervisor (2013M-371)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through November … The purpose of our audit was to review the Supervisors …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Otisco Fire District – Audit Follow-Up (2016M-415-F)
… 2017 report – pdf] Purpose of Review The purpose of our review was to assess the District’s progress, as of July 2024, in implementing our recommendations in the audit report released in February … The purpose of our review was to assess the Districts progress as of July …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/otisco-fire-district-audit-follow-2016m-415-fHorseheads Central School District – Audit Follow-Up Letter (2016M-138-F)
The purpose of our review was to assess the Districts progress as of June 2021 in implementing our recommendations in the audit report released in August 2016
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/15/horseheads-central-school-district-audit-follow-letter-2016m-138-fLyndon Fire District – Disbursements (2022M-132)
… for appropriate District purposes. Key Findings Aside from minor exceptions, disbursements were authorized, supported …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/11/04/lyndon-fire-district-disbursements-2022m-132Uncollected Penalties (Follow-Up) (2015-F-8)
The objective of our follow-up was to assess the extent of implementation, as of April 30, 2015, of the eight recommendations included in our initial audit report, Uncollected Penalties (Report 2012-S-69).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-15f8.pdfPocatello Fire District - Audit Follow-Up (2016M-301F)
The purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report released in
https://www.osc.ny.gov/files/local-government/audits/pdf/pocatello-district-2016-301f.pdfFly Creek Fire District – Non-Payroll Disbursements (2022M-115)
… (District) non-payroll disbursements were supported, for proper District purposes, competitively procured and … the District’s non-payroll disbursements were supported, for proper District purposes and audited prior to payment, … could not demonstrate that they sought competition for disbursements totaling $53,425. The Treasurer performed …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/23/fly-creek-fire-district-non-payroll-disbursements-2022m-115Laurens Fire District – Financial Activities (2021M-43)
… mitigating controls. The Board did not contract for an independent audit of its 2019 records, as required by law, or … implement adequate mitigating controls. Obtain an annual independent audit of the 2019 records and annually audit the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… Purpose To determine the extent of implementation of the eight recommendations included in our initial audit … To determine the extent of implementation of the eight recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followTown of Chester – Property Tax Exemptions (2016M-325)
… Purpose of Audit The purpose of our audit was to review the Town’s property tax exemption … 1, 2015 through August 2, 2016. Background The Town of Chester is in Orange County and has a population of … The purpose of our audit was to review the Towns property tax exemption …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-chester-property-tax-exemptions-2016m-325