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Fallsburg Central School District - Fund Balance Management (2020M-12)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … that include reasonable estimates for appropriations and the amount of fund balance that will be used to fund … operations. Reduce surplus fund balance in a manner that benefits District taxpayers. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12West Seneca Fire District #4 – Procurement (2020M-52)
… if District officials are obtaining competitive pricing in compliance with the District’s procurement policy and General Municipal Law (GML). Key Findings The procurement policy could be …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/06/18/west-seneca-fire-district-4-procurement-2020m-52Town of Hillsdale – Justice Court Operations (2014M-312)
… Court with two elected Justices and an appointed Court clerk. The Court collected $77,277 in fines, fees and … during our audit period. Key Findings The Justices and clerk did not perform bank reconciliations or accountability …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/13/town-hillsdale-justice-court-operations-2014m-312Town of Knox – Internal Controls Over Payroll (2014M-35)
… Budgeted appropriations for 2013 totaled $1.8 million. Key Findings Internal controls over payroll and leave time … errors and inadequate documentation of time worked. Key Recommendations Adopt written policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35Lackawanna City School District - Tuition (2019M-59)
… tuition payments were accurate and supported. Key Findings District officials did not review tuition charges for accuracy. As a result, the District was incorrectly billed for nine students, resulting … students and an underpayment of $900 for one student. The District did not have adequate and up-to-date residency …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Katonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to … of Bedford, Pound Ridge and North Salem in Westchester County. The District, which operates five schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalIsland Trees Union Free School District – Overtime (2016M-389)
… The Island Trees Union Free School District is located in the Town of Hempstead, Nassau County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/island-trees-union-free-school-district-overtime-2016m-389Indian Lake Central School District – Claims Auditing (2016M-15)
… audit was to review the District’s claims auditing process for the period July 1, 2014 through September 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $6.3 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Town of Throop – Procurement (2022M-173)
… [read complete report – pdf] Audit Objective Determine whether the Town of … (Board) ensured that Town officials solicited competition for purchases subject to competitive bidding and for professional services. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Opinion 2024-1
… million in funding derived from the federal Infrastructure Investment and Jobs Act (commonly and in this letter referred … Corporation Counsel City of Troy Endnotes 1 Infrastructure Investment and Jobs Act, Pub. L. No. 117–58 (November 15, …
https://www.osc.ny.gov/legal-opinions/opinion-2024-1Cancer Service Network, Inc.
… contractors for some of those administrative services. Mr. Joseph Junkovic is the Chairman of CSN and the CEO of JLJ … and its sole employee. Key Findings We found Mr. Joseph Junkovic knowingly overbilled DOH and was paid … We referred our findings to the United States Attorney’s Office – Southern District of New York (US …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incMedicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… with end stage renal disease who were eligible for, but not enrolled in, Medicare. The audit covered the period … and meet one of the following requirements: (1) have worked the required amount of time under Social … age 65 who meet ESRD Medicare eligibility requirements who do not apply for Medicare. We requested that SSA issue a …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseAccessibility for People With Disabilities
… tension, and heart rate – all of which are risk factors for cardiovascular disease – as well as mental wellness … to parks and historic sites within the State is important for all citizens including those with a disability. The … and Historic Preservation (Parks) is responsible for the operation and stewardship of the State’s park system, …
https://www.osc.ny.gov/state-agencies/audits/2023/08/10/accessibility-people-disabilitiesSelected Aspects of the Paratransit Call Center Operations
… Purpose To determine whether the contractor operating the MTA-New York City Transit’s Paratransit Call Center was in compliance with the terms of its contract, … The Metropolitan Transportation Authority (MTA) is a public benefit corporation that provides transportation …
https://www.osc.ny.gov/state-agencies/audits/2016/11/03/selected-aspects-paratransit-call-center-operationsHousing for Seniors
… the creation and preservation of affordable housing for low-, moderate-, and middle-income New Yorkers. HPD and … to assist in the development and rehabilitation of housing for senior citizens, including the Senior Affordable Rental … (SARA Program), federal Section 202 Supportive Housing for the Elderly Program (Section 202 Program), and the Senior …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsOversight of Child Protective Services (Follow-Up)
… to encourage more complete reporting of child abuse and maltreatment, provide for the swift and competent investigation of such reports, protect children from further abuse or maltreatment, and provide rehabilitative services. OCFS is responsible for …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followApplication Review and Site Permitting for Major Renewable Energy Projects
… to put the State on a path to zero emissions in all economic sectors, enact standards among the most aggressive … and strengthen infrastructure; and seek to grow economic opportunities and ensure equity and inclusion so all … the environment and consideration of all pertinent social, economic, and environmental factors. In the decision to …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/application-review-and-site-permitting-major-renewable-energy-projectsVillage of Washingtonville – Budget Review (B25-6-1)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant … revenue and expenditure projections in the Village of Washingtonville’s (Village’s) 2025-26 tentative budget …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Access to Preschool Special Education Services
… overseeing preschool special education in compliance with all applicable laws and regulations to promote timely … and services at an early age helps prepare a child with a disability to enter school ready to learn. Preschool … to promote educational equity and excellence for students with disabilities. Preschool special education services for …
https://www.osc.ny.gov/state-agencies/audits/2024/12/05/access-preschool-special-education-servicesNext Generation 911 Services
… that it lacked detail or specifics, and they were not sure how to plan and fund for the future. The prolonged …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/next-generation-911-services