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Town of Dayton - Fund Balance Management (2019M-221)
… and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund policies to help guide the budget development process. Outstanding interfund … and adopt comprehensive written multiyear financial and capital plans and written fund balance and reserve fund …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-fund-balance-management-2019m-221Village of Tuxedo Park - Board Oversight (2018M-66)
… Incompatible duties are performed by the Clerk/Treasurer and Deputy Clerk/Treasurer with little to no oversight by the Board. Competition was not sought for 14 professional services totaling $926,188. Water rates … generally agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B …
https://www.osc.ny.gov/local-government/audits/village/2018/11/02/village-tuxedo-park-board-oversight-2018m-66State Agencies Bulletin No. 734
… of the procedure to return employees in the titles of Forest Ranger 1, 2 and 3 to the original bargaining units of … Affected Employees Employees in positions with titles of Forest Ranger 1 and Forest Ranger 2 who are currently in Bargaining Unit 81 will … of the procedure to return employees in the titles of Forest Ranger 1 2 and 3 to the original bargaining …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/734-return-certain-arbitration-eligible-employees-bargaining-units-31-and-61Charter School of Educational Excellence – Middle School Capital Project and Board Oversight of the Management Company (2015M-7)
… with the School’s academic and financial operations for the period July 1, 2013 through August 19, 2014. … Background The Charter School of Educational Excellence is a public school, located in the City of Yonkers, that is not … statements or reconciliations. Key Recommendations Use a competitive process when selecting major contractors or …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/05/08/charter-school-educational-excellence-middle-school-capital-project-andIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or … the federal draw system, and if the intent is for a refund to be issued separate from the normal draw process, … PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. Department of Education, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryVillage of Stamford – Claims Audit (2022M-197)
… procurement policy. Five claims totaling $1,334 included food and alcohol purchases. One claim totaling $700 did not … receipt and did not follow procurement guidelines. Six claims totaling $637 did not have appropriate support, …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-claims-audit-2022m-197Town of Evans – Employee Benefits (2024M-53)
… report – pdf] Audit Objective Determine whether Town of Evans (Town) officials maintained leave records and paid … Determine whether Town of Evans Town officials maintained leave records and paid …
https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-evans-employee-benefits-2024m-53City of Yonkers – Financial Operations (2017M-119)
… condition and oversight of its financial operations for the period July 1, 2014 through June 30, 2016. Background The City of Yonkers is located in Westchester County and has a population of … process. Evaluate components of fund balance to ensure they are properly reported and supported. Review the Charter …
https://www.osc.ny.gov/local-government/audits/city/2018/04/13/city-yonkers-financial-operations-2017m-119Town of Dayton – Audit Follow-Up (2019M-221-F)
… manage fund balance, as the town-wide (TW) general fund and TW highway fund had deficit unrestricted fund balances … condition and financial reporting. Background The Town is located in Cattaraugus County. The Town is governed by an … the Town Supervisor (Supervisor). The Board is responsible for the general oversight of the Town’s operations and …
https://www.osc.ny.gov/local-government/audits/town/2025/03/14/town-dayton-audit-follow-2019m-221-fTown of Shandaken – Payroll (2013M-201)
… of our audit was to assess the Town’s payroll process for the period January 1, 2012, to January 31, 2013. … The Town of Shandaken is located in Ulster County and has a population of about 3,100. The Town is governed by a Town Board (Board) that includes the Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Village of Gowanda – Procurement (2013M-175)
… 2011-12 and 2012-13 fiscal years. These purchases required bids or quotes, or were purchased from State and County … not determine if they received the correct State or County contract pricing. The Board’s failure to ensure that Village … that they were receiving the correct State and County contract pricing, resulted in the Village incurring higher …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Corcraft's Textile Procurement Practices
… Purpose To assess the procurement practices used by the Department of … Community Supervision's Division of Industries (Corcraft) to procure textiles. Background The Division of Industries, … To assess the procurement practices used by the Department of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/corcrafts-textile-procurement-practicesAdministration of the CityFHEPS Program for Department of Homeless Services Shelter Residents
… Objective To determine whether the New York City Department of Social Services is administering the City Fighting … to the rules and regulations, thereby assisting Department of Homeless Services shelter residents in securing permanent … Program New York City has long been plagued by a shortage of affordable housing and a homelessness crisis. In October …
https://www.osc.ny.gov/state-agencies/audits/2024/10/30/administration-cityfheps-program-department-homeless-services-shelter-residentsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… OVERVIEW AND POLICIES The purpose of this section is to provide guidance to Business Units related to the process for correcting payments processed against the wrong purchase order when funds are still active. Paying against … The purpose of this section is to provide guidance to Business Units related to the process …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Separation Payments (2016M-304)
… examine BOCES’ calculation of employee separation payments for the period July 1, 2014 through April 30, 2016. … Board of Cooperative Educational Services is a public entity serving 18 component school districts … 23,700 students. BOCES, which provides 59 educational and administrative services to its component school …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/28/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesSelected Aspects of Bus Procurement
… in the best value for the lowest cost. The audit covered bus purchases from January 1, 2008 through June 30, 2011. … has seven operating constituent agencies; two of them, MTA Bus and New York City Transit, provide bus service. In 2008, the MTA established its Regional Bus …
https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurementTown of Stephentown – Records and Reports (2012M-209)
… audit was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2008, to December 31, 2011. Background The Town of Stephentown is located in Rensselaer County, and has a population of approximately 2,900. The Town Board consists of four council members and the Town …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-stephentown-records-and-reports-2012m-209DiNapoli Audit Finds Lax Oversight of Medicaid Payments May Have Cost Taxpayers Nearly $300 Million
… New Yorkers, including those with lower incomes and/or people with special health care needs. As of the close of the … 7.8 million recipients and Medicaid claim costs totaled about $74.6 billion. Per federal law and state regulations, … HMS for their review and asked for an explanation as to why they were not billed to the TPHI carrier. HMS was unable …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-audit-finds-lax-oversight-medicaid-payments-may-have-cost-taxpayers-nearly-300-millionXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… XI, Section 4.A - Not-for-Profit Prompt Contracting of this Guide. In the event that the Agency does owe … on the overpayment rate established by the Commissioner of Taxation and Finance. This rate, however, is subject to change quarterly. Please refer to the Department of Taxation and Finance’s website for the most current …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestEugenio Maria de Hostos Charter School - Procurement and Dignity for All Students Act (2018M-271)
… goods and services. Ensured compliance with the Dignity for All Students Act (DASA). Key Findings School officials did not: Establish adequate policies and procedures for credit cards resulting in the circumvention of purchasing … goods and services and ensured compliance with the Dignity for All Students Act DASA …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/04/19/eugenio-maria-de-hostos-charter-school-procurement-and-dignity-all