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Town of Sodus – Financial Management and Professional Services (2013M-99)
… February 14, 2013. Background The Town of Sodus is located in Wayne County and has a population of approximately 8,400. … and for maintaining an appropriate level of fund balance in each fund. Develop realistic, structurally balanced …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Village of Montgomery – Purchasing and Information Technology (2013M-210)
… officials generally complied with General Municipal Law (GML) and sought competition for purchases and public …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210City of North Tonawanda – Financial Operations (2012M-203)
… company fundraisers that operated at a loss and provided free alcohol to participants. City officials did not maintain … from nine vendors who provided the City with materials and supplies totaling $140,703 in 2011. We found that for all 24 …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… Jr. announced the convictions of Annette Bigelow, 60, and Mary Nash, 59, who hid their mother’s death to collect nearly … Jr announced the convictions of Annette Bigelow 60 and Mary Nash 59 who hid their mothers death to collect nearly …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsTown of Clarkson – Budgeting and Board Oversight (2013M-339)
… has not entered into detailed written agreements with the payroll processor and bank to ensure that the Town’s … the financial software. Review the current "agreement" for payroll services with the Town’s legal counsel and make …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Reading – Financial Management (2013M-217)
… Therefore, at the end of 2011 the Board decided to transfer an additional $55,000 from the highway town-wide … $30,000 of non-existent highway town-wide fund balance in its 2013 budget to help pay for expenditures As a … for cash balances by fund continually. If needed, separate bank accounts for each fund could be established. Reestablish …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217Justice Court Fund: Advisories
… and Fee Increase VTL §1809 (1) New Surcharge VTL §1809-e January [pdf] - 2008 Legislative Update and Reporting to the … - Certification, No Activity, Term of Suspension Fee 2005 October [pdf] - 2005 Legislative Update and Reporting to the Justice Court …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesEmployee Incentive and Bonus Payments (Follow-Up)
… included in our initial audit report, Erie County Medical Center Corporation: Employee Incentive and Bonus Payments … (Report 2016-S-29 ). Background Erie County Medical Center Corporation (ECMCC) is a public benefit corporation … Law Section 3626 to manage the Erie County Medical Center health network. ECMCC is the only major public …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followAudit of the Tuition Assistance Program at Dowling College
To determine whether only eligible students were certified for TAP by Dowling College Dowling officials
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeMetro Therapy, Inc. – Compliance With the Reimbursable Cost Manual
… on financial information reported on the providers’ CFRs. For the three fiscal years ended June 30, 2011, Metro Therapy … in non-reimbursable costs. Among the costs we recommend for disallowance are: $357,063 in excessive allocations of … Metro Therapy’s CFRs, and revise Metro Therapy’s tuition reimbursement rates, as appropriate. Work with Metro Therapy …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/metro-therapy-inc-compliance-reimbursable-cost-manualBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… whether the costs reported by Bilinguals Inc. (Bilinguals) on its Consolidated Fiscal Reports (CFRs) were calculated … reimbursement rates for special education providers based on the financial information reported in their CFRs. For the … To Bilinguals: Ensure that reimbursable costs reported on the CFRs comply with Manual requirements. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualAssessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… and nonoccupational disabilities and sickness. Coverage for these benefits, with limited exception, is to be provided … and assessing these costs on participating insurance carriers, self-insurers, and self-insured political … made minor calculation errors in the fiscal year 2011-12 assessment, resulting in a net understatement of $144,592 in …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Examination of Superstorm Sandy Expenses
… response to the Sandy disaster, DHSES paid $1.17 million for 1,000 portable Pelican LED lights, 1,000 portable heaters, and 811 generators to ensure polling stations were operational on Election Day. After the … this equipment to additional locations (e.g., firehouses) for other Sandy relief efforts. Key Findings We found DHSES …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/examination-superstorm-sandy-expensesAccuracy of Reported Cost Savings
… activities with various State agencies as well as Federal and local law enforcement agencies. These activities …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsTheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children between the ages of three and five who live in New York City as well as Westchester, Nassau, and Suffolk counties. Pursuant to New York State's Education Law, providers such as …
https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manualAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… identifies and reports its assessable expenses in all material respects. The Board made minor payroll …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014DiNapoli Releases Bond Calendar for Second Quarter
… which is for new money purposes. These anticipated sales in this second quarter compare to past planned sales of $5.34 … is released by the committee to assist participants in the municipal bond market. It is contingent upon execution …
https://www.osc.ny.gov/press/releases/2026/04/dinapoli-releases-bond-calendar-second-quarterAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (Follow-Up)
… administers the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”) pursuant to Articles VI and VII of … of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act 2019S5 …
https://www.osc.ny.gov/state-agencies/audits/2021/05/27/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… of administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act (collectively, “Acts”). The audit covered the period … Insurance Services Program, and the Accident Prevention Course Program. Under the Acts, the Department is required to …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityMedicaid Program – Improper Payments for Brand Name Drugs
… To determine whether Medicaid made improper payments for brand name drugs. The audit covered the period from July … Findings We identified $1,102,823 in Medicaid overpayments for brand name prescription drugs where generic drugs were … Our review found: Overpayments of $739,446 on 16,261 fee-for-service (FFS) pharmacy claims for the period July 2016 …
https://www.osc.ny.gov/state-agencies/audits/2022/12/13/medicaid-program-improper-payments-brand-name-drugs