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Town of Bovina – Internal Controls Over Cash Receipts and Disbursements (2012M-237)
… for the period January 1, 2011, through October 15, 2012. Background The Town of Bovina is located in Delaware … the Town Supervisor and four council members. The Town’s 2012 budget appropriations were $936,700 funded primarily …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-bovina-internal-controls-over-cash-receipts-and-disbursements-2012m-237Town of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … salaries and benefits and over the billing and collection of ambulance service fees for the period of January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… Purpose of Audit The purpose of our audit was to examine controls over payroll and fuel inventory for the … processing payrolls, creating checks, making adjustments to the payroll system and reconciling the payroll bank account. Department heads are not required to sign time cards showing their approval. The Town does not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… United allowed $8,665 as the reasonable and customary rate for the service. As a result, United paid $6,932 on the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
Young Womens College Prep Charter School of Rochester Information Technology 2016M24
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic … Concession Contract - Jones Beach State Park (2006-R-2) … We assessed the Office of Parks Recreation and Historic …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
Ulster Board of Cooperative Educational Services Internal Controls Over Purchasing 2016M158
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… 1, 2014 through October 31, 2015. Background The Oswego County Board of Cooperative Educational Services is an … the terms of negotiated agreements and contracts. … Oswego County Board of Cooperative Educational Services BOCES …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… plea in U.S. District Court by Joseph L. Junkovic related to a scheme to defraud the state Health Department (DOH), which was … in the use of public funds.” Junkovic, 49, faces up to 21 months in prison after pleading guilty to making …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… Purpose of Audit The purpose of our audit was to assess District officials’ management of fund balance and reserves for the period July 1, 2014 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mOversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment
… of Strict and Intensive Supervision and Treatment for sex offenders placed in the community. Our audit covered the … period April 1, 2012 through June 16, 2015. Background The Sex Offender Management and Treatment Act (Act) was enacted … confinement and post-release supervision, for certain sex offenders who are at or near their anticipated release …
https://www.osc.ny.gov/state-agencies/audits/2015/12/17/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatmentFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… [read complete report - pdf] We also released five letter reports to the … plans to benefit the Corporations’ financial condition for the period January 1, 2009 through August 31, 2014. … locations, over the telephone and via the Internet. For the five-year period from 2009 through 2013, the five OTB …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)
… million in 2012. Of this amount, about $1.4 million, or 50 percent, was for inpatient hospital services while $1.4 million, or 50 percent, was for outpatient hospital services. New York … hospital claims to the federal government for up to 50 percent reimbursement. There is no law that sets the …
https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4Monroe 2-Orleans Board of Cooperative Educational Services – Software Management (2015M-56)
… Maintain a comprehensive software inventory list of all BOCES-owned software and the total number of …
https://www.osc.ny.gov/local-government/audits/boces/2015/09/04/monroe-2-orleans-board-cooperative-educational-services-software-management-2015mBroome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… of our audit was to examine BOCES officials’ process for leasing real property used to facilitate BOCES’ off-campus operations for the period July 1, 2014 through September 22, 2015. … of the component districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyDutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
Dutchess County Board of Cooperative Educational Services User Access Rights 2016M213
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Washington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… requests to provide meals at meetings for compliance with policies, and approve requests in advance. Keep costs … federal per diem rates. BOCES officials generally agreed with our findings and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesOverlap, Duplication, Gaps, and/or Fragmentation of Workforce Development Programs and Services (Follow-Up)
… and Services (Report 2020-S-45 ). About the Program The Department of Labor (DOL) — along with 33 Local Workforce …
https://www.osc.ny.gov/state-agencies/audits/2024/04/11/overlap-duplication-gaps-andor-fragmentation-workforce-development-programs-and-servicesUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… financial information. During the 2019–20 school year, Empower served 94 preschool children in the SED …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manual