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Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… The Saranac Lake Central School District is located in Franklin, Essex and Clinton Counties. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraScotia-Glenville Central School District - Financial Condition Management and Extra-Classroom Activities (2017M-288)
… to fund one-time expenditures and needed reserves or to reduce District property taxes. Ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/scotia-glenville-central-school-district-financial-condition-managementTown of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… The Town of Hempstead Sanitary District No. 2 is located in the Town of Hempstead in Nassau County. The District, which provides refuse …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mOppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… managed District finances by adopting realistic budgets and developing and implementing a long-term financial plan, and whether District officials adequately safeguarded fuel …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialDiNapoli: New York State Ranked First Nationwide in Nonprofit Jobs And Organizations
… nonprofit sector in New York state,” said Louisa Chafee, senior vice president for external relations and public … on the nonprofit sector’s economic impact.” The top two categories in 2012 for nonprofits nationally and in New York … religious, civic, and social advocacy groups. These two categories accounted for more than two-thirds of nonprofits …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-new-york-state-ranked-first-nationwide-nonprofit-jobs-and-organizationsOnondaga Central School District - Financial Condition Management and Fuel Records (2018M-181)
… report - pdf] Audit Objective Determine whether the Board and District officials: Effectively managed the District’s … Ensured that the District’s fuel records were accurate and all fuel was accounted for. Key Findings The Board has … Recommendations Closely monitor unrestricted fund balance and reserves to ensure balances remain reasonable. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/onondaga-central-school-district-financial-condition-management-and-fuelJamestown Board of Public Utilities - Energy Efficiency and Recycling Programs (2018M-155)
… efficiency and recycling rebates and credits were issued in accordance with program guidelines. Key Findings The Board … Recycling credits were not processed accurately resulting in 1,004 customer accounts being under credited by $2,050 … action. Appendix B includes our comment on an issue raised in the BPU’s response. … Determine whether energy efficiency …
https://www.osc.ny.gov/local-government/audits/city/2018/12/14/jamestown-board-public-utilities-energy-efficiency-and-recycling-programs-2018m-155Village of Deposit - Nonpayroll Disbursements and Real Property Tax Enforcement (2018M-99)
… [read complete report - pdf] Audit Objective Determine whether the Board provided … disbursements before payment, unless otherwise allowed by law. 1 Ensure disbursements are adequately supported and for … records and report. 1 New York State Village Law (Village Law) Section 5-524 … Village of Deposit …
https://www.osc.ny.gov/local-government/audits/village/2018/08/03/village-deposit-nonpayroll-disbursements-and-real-property-tax-enforcement-2018mOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters
… Purpose To determine whether the New York City Department of Homeless Services (DHS) is adequately monitoring the security expenses at single adult and adult family homeless shelters and … services. Homeless shelters provide security to ensure the safety and security of all residents. Shelter providers can …
https://www.osc.ny.gov/state-agencies/audits/2018/05/07/oversight-security-expenses-single-adult-and-adult-family-homeless-sheltersCity of Albany Industrial Development Agency - Project Approval and Monitoring (2018M-65)
… report - pdf] Audit Objective Determine whether: The Board of Directors (Board) approved projects that provide for net … took action when goals were not met. Key Findings The City of Albany Industrial Development Agency (CAIDA) did not incorporate goals into project agreements. Thirteen of the 15 projects met or exceeded their job creation and/or …
https://www.osc.ny.gov/local-government/audits/city/2018/09/21/city-albany-industrial-development-agency-project-approval-and-monitoring-2018m-65Medicaid Program – Medicaid Payments for Pharmacy Claims: Joia Pharmacy and a Related Prescriber
… a related prescriber (herein referred to as “the Doctor”) in compliance with applicable Medicaid laws and … oversight authorities of some of the matters addressed in this report. Subsequent to that review, we provided the … pharmacists who work at pharmacies that are enrolled in the Medicaid program. During the audit period, Joia, doing …
https://www.osc.ny.gov/state-agencies/audits/2017/06/27/medicaid-program-medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriberSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Selected Operating and … combating prescription drug diversion and abuse in New York State, in large part through its analysis and use … of prescription data identified patterns of errors or inconsistencies affecting more than 325,000 prescriptions …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followPayments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… with the Nassau County District Attorney and the New York State Department of Financial Services. On December 10, 2015, … February 9, 2016, and made restitution of $231,919 to the State, of which $94,460 was paid to the Medicaid for the … we identified, formally assess the payments we did not test, and formally assess the conduct of William Davis. Key …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… examine the District’s budget practices and reserve funds for the period July 1, 2013 through November 30, 2016. … Board of Education. General fund budgeted appropriations for the 2016-17 fiscal year were approximately $190 million. Key Findings The Board adopted budgets for fiscal years 2013-14 through 2015-16 that resulted in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial … While the Board budgeted for the use of appropriated fund balance and reserves as a financing source from 2014 through …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Oneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … 31, 2014. Background Oneida County, which has a population of approximately 235,000, is governed by a 23-member Board of …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… and wages were accurately paid and to determine whether cash receipts from the Community Activity Center were … approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key Findings City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s … December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population of … interfund transfers did not comply with its charter, which only authorizes transfers from surplus funds to other …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210Special Plan for Suffolk County Park Police Officers (Sections 89-r and 603(n))
… (Return to Top) (Return to Top) VO1855 (Rev. 6/12) © 2012, New York State and Local Retirement System (Return to Top) … …
https://www.osc.ny.gov/retirement/publications/special-plan-suffolk-county-park-police-officers-sections-89-r-and-603nSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… included in our initial audit report, Security and Effectiveness of Department of Criminal Justice Services' … core systems were secure, operating effectively, and available to continue critical processing in the event of … We found that ITS did not have established policies and procedures for backup of key Division systems. Also, ITS …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-follow