Search
Oversight of New York State Forest Tax Programs (Follow-Up)
… the second iteration of New York’s forest tax program. The 480 Program, also known as the Fisher Forest Act, dates back … whether the Department was adequately monitoring the 480 and 480a private forest programs to ensure forest land is … Our audit covered tax exemptions granted under the 480 and 480a programs for the period January 2017 through …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Managed Care
… should be enrolled in the mother’s Plan from the month of birth. Improper payments occur when newborns are not enrolled …
https://www.osc.ny.gov/state-agencies/audits/2019/01/10/medicaid-program-improper-fee-service-payments-services-covered-managed-careCity of Lockport – Budget Review (B21-1-9)
… the proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described … of $13,242,097 which complies with the tax levy limit. Key Recommendations Carefully monitor revenues and …
https://www.osc.ny.gov/local-government/audits/city/2021/11/05/city-lockport-budget-review-b21-1-9Fiscal Oversight and Monitoring of AIDS Institute Service Provider Contracts
… of quality prevention, health care, and support services for those impacted by HIV/AIDS, sexually transmitted … Institute personnel conduct periodic fiscal monitoring reviews, the Institute did not meet its formal goal to … we compared the time that elapsed between the last two reviews and found that, for 58 (38 percent), the time frame …
https://www.osc.ny.gov/state-agencies/audits/2017/05/22/fiscal-oversight-and-monitoring-aids-institute-service-provider-contractsEast Ramapo Central School District – Budget Review (B25-5-2)
… (SED) is required to appoint up to two monitors to the East Ramapo Central School District (District) to provide … fiscal and academic oversight. SED appointed two monitors, one fiscal and one academic. After voters approved a 1 … $31.3 million in unassigned fund balance resulting from an operating surplus. Due to concerns related to the …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/03/east-ramapo-central-school-district-budget-review-b25-5-2Pittsford Central School District – Payroll (2021M-129)
… 63 employees we tested. However officials did not ensure: Payroll certifications were completed in a timely manner. Payroll process inefficiencies were identified and corrected. … and processing of direct deposits. Routinely review the payroll process for efficiency improvement opportunities. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/pittsford-central-school-district-payroll-2021m-129Middletown No. 1 Fire District – Annual Financial Reports (2020M-160)
… reports with the Office of the State Comptroller (OSC). Key Finding The Treasurer did not file annual financial … years 2015-2019 in compliance with General Municipal Law. Key Recommendation The Board should ensure the Treasurer …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/03/26/middletown-no-1-fire-district-annual-financial-reports-2020m-160Town of Cortlandville - Improving Private Property (2018M-219)
… private property was appropriate and properly disclosed. Key Finding Town officials inappropriately spent $22,600 to … Board member’s property with no lease agreement in place. Key Recommendation Consider the legal implications of this …
https://www.osc.ny.gov/local-government/audits/town/2019/03/22/town-cortlandville-improving-private-property-2018m-219Village of Bainbridge - Conflict of Interest (2019M-72)
… Key Finding Trustee and his spouse are the owners of a local hardware store, organized as a partnership. As a member of the Board, the Trustee had a prohibited conflict of interest in Village contracts with the hardware store. He …
https://www.osc.ny.gov/local-government/audits/village/2019/06/28/village-bainbridge-conflict-interest-2019m-72Town of Ancram - Financial and Capital Planning (2019M-135)
… policies to adequately manage the Town’s finances. Key Findings The Board did not: Develop comprehensive … or capital plans. Adopt a fund balance and reserve policy. Key Recommendations Develop and adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-ancram-financial-and-capital-planning-2019m-135Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… measures to control expenditures and share services. Key Finding District officials effectively controlled … in-house and sharing officials with other districts. Key Recommendations Continue to pursue cost-effective …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureTown of Hyde Park - Payroll and Time Records (2018M-225)
… report - pdf] Audit Objective Determine whether the Town’s payroll and time records were accurate. Key Findings Town … officials established adequate procedures to ensure that payroll and time records were accurate. We tested the payroll and time records of 30 employees over 22 payroll …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-hyde-park-payroll-and-time-records-2018m-225Webster Public Library - Board Oversight (2018M-125)
… Webster Public Library Board Oversight 2018M125 …
https://www.osc.ny.gov/local-government/audits/library/2018/09/07/webster-public-library-board-oversight-2018m-125Waterford-Halfmoon Union Free School District - Financial Management (2017M-243)
… complete report - pdf] Audit Objective Determine whether the Board properly managed District finances by adopting realistic budgets. Key Findings The Board overestimated appropriations by an average of … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/15/waterford-halfmoon-union-free-school-district-financial-management-2017mBerne-Knox-Westerlo Central School District - Monthly Records and Reports (2018M-82)
… is provided timely and detailed financial information. Key Findings Detailed budget to actual reports are not … timely. Bank reconciliations are not prepared timely. Key Recommendations The Business Manager should ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/berne-knox-westerlo-central-school-district-monthly-records-and-reportsTown of Roseboom - Long-Term Planning (2018M-115)
… whether the Board effectively planned for future needs. Key Findings Town officials have no long-term plans for … of equipment are beyond their recommended useful lives. Key Recommendations Develop long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2018/09/14/town-roseboom-long-term-planning-2018m-115Plainview-Old Bethpage Central School District - Retiree Health Insurance (2018M-148)
… premiums for deceased retirees or their dependents. Key Findings The District did not pay health insurance … retirees were living and still eligible for coverage. Key Recommendations Establish a process to periodically …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/21/plainview-old-bethpage-central-school-district-retiree-health-insuranceTown of Fayette - Long-Term Planning and Information Technology (2019M-234)
… adequately safeguarded information technology (IT) assets. Key Findings The Board did not: Develop comprehensive … capital plans. Adequately safeguard the Town’s IT assets. Key Recommendations Develop and adopt comprehensive long-term …
https://www.osc.ny.gov/local-government/audits/town/2020/05/01/town-fayette-long-term-planning-and-information-technology-2019m-234Town of Smithville - Annual and Claims Auditing (2020M-41)
… of Town officers and audited claims before payment. Key Findings The Board did not annually audit the records of … did not perform a deliberate and thorough audit of claims. Key Recommendations Annually audit the records of all …
https://www.osc.ny.gov/local-government/audits/town/2020/05/29/town-smithville-annual-and-claims-auditing-2020m-41North Colonie Central School District - Extra-Classroon Activity Funds (2019M-144)
… activity (ECA) fund collections and disbursements. Key Findings Student treasurers did not maintain adequate … collections, including 23 of 48 deposits totaling $45,518. Key Recommendations Ensure all ECA collections are supported …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/north-colonie-central-school-district-extra-classroon-activity-funds