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Town of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Plan programs and to identify overpayments resulting from inaccurate enrollments. The audit covered the period … to individuals who are economically disadvantaged and/or have special health care needs. New York’s Essential Plan … Medicaid and EP enrollment data is transmitted from NYSOH to eMedNY, the Department’s Medicaid claims …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsTown of Hempstead – Vehicles and Fuel Usage (2022M-25)
… or rationale for assigning them. Review fuel usage to monitor and identify unusual usage. Key Recommendations Establish policies to ensure that Town vehicle inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-hempstead-vehicles-and-fuel-usage-2022m-25Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report 2017-N-7 ). About the Program The New York City Department of Youth & Community Development … a Queens County-based not-for-profit provider that offers educational services, counseling, truancy prevention, job …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followSubway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… In October 2015, the balances in the system were converted to the new Statewide Financial System (SFS) Asset Management … (SFS AM), and the system was retired. The SFS AM continues to be maintained by OGS. This section describes policies that are applied to the extent practical in our ACFR presentation for the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationXVI.4.D Receivables Other Than Income Taxes and Federal Grants – XVI. Financial Reporting
… are comprised of four principal sources of State tax revenues which include personal income taxes, corporate … treatment for recording and disclosing uncollected tax revenues is included in Section 4.B - Tax Revenues of this Chapter. Leases - Leases receivable are …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi4d-receivables-other-income-taxes-and-federal-grantsOversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… recycled or disposed of in the trash. The increased demand for batteries can be traced largely to the rapid increase in … nickel, silver, and lithium, all of which can pose a threat to the environment and human health and safety when improperly managed at the end of their service life. …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… State Development (ESD) is the chief agency responsible for the coordination of the State’s economic development … determine if ESD maintained adequate information systems for the collection of relevant data to effectively manage and …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… of COVID-19, the pandemic has had devastating consequences for older populations residing in congregate settings, such … infection control practices. The Department is responsible for overseeing nursing homes, long-term care facilities, and … infection control data: the Nosocomial Outbreak Reporting Application (NORA); Health Electronic Response Data System …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followTown of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the general fund $41,540, …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Ephratah – Accounting Records and Reports (2022M-138)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Putnam – Accounting Records and Reports (2022M-188)
… Town’s accounting records were not reliable. Real property tax revenues were overstated by a total of $782,864 in the … in the highway and fire protection funds. $49,765 in sales tax and other department revenues were not recorded. …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Downsville Fire District – Procurement and Claims Audit (2022M-130)
… or competition was not sought. As a result, taxpayers do not have assurance that goods and services are purchased in the … District officials agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Danby – Claims Processing and Procurement (2022M-127)
… competition when procuring goods and services or ensure all claims were properly audited and approved. When goods and … operations is diminished. Officials did not solicit bids for five commodities totaling $197,266 or obtain the minimum required quotes for purchases totaling $80,360. The Board approved …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Public School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and whether the DoE had … Act) requires public school districts to collect data on violent and disruptive incidents that occur on school …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… Thomas P. DiNapoli today announced that an audit of the Metropolitan Transportation Authority’s New York City … more than $13 million in fines and fees — nearly half of those owed to it — issued between Jan. 1, 2013 and June 6, … violations to make collections more efficient. A full copy of the audit, “ Practices Used by the Transit …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedVillage of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… file the required annual financial report (AFR) with the New York State Office of the State Comptroller (OSC) for the …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28Town of Edmeston – Supervisor's Records and Reports (2017M-13)
… for the Town's funds that were not set up to properly account for transactions by individual funds. The Supervisor … financial reports to the Board that include balance sheet account balances, detailed year-to-date budget-to-actual …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13