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Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… over the billing and collection of ambulance service fees for the period of January 1, 2012 through September 30, 2013. Background The Town of Camden is located in Oneida County and has a population of approximately 4.930. It is governed by an …
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 period January 1, 2013 through April 25, 2014. Background …
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
… Purpose To determine whether Orthopedic Associates of Long Island, LLP waived Empire Plan members’ … audit focused on claims submitted to United by Orthopedic Associates of Long Island, LLP (Orthopedic Associates), a …
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)
… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
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
… Preservation: Food and Beverage Concession Contract - Jones Beach State Park (2006-R-2) … We assessed the Office of …
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)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for the period July 1, 2014 …
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)
… Purpose of Audit The purpose of our audit was to examine BOCES’ calculation of employee separation payments based on Board-approved …
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
… a statement on the guilty plea in U.S. District Court by Joseph L. Junkovic related to a scheme to defraud the state … and prosecuted by U.S. Attorney Preet Bharara’s office. “Joseph Junkovic shamelessly diverted $360,556 earmarked for …
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)
… Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are … the Corporations. The Corporations accept wagers at branch locations, remote wagering locations, over the telephone and …
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)
… resources. For example, inmate hospital health care costs in the eight counties audited totaled about $2.8 million in 2012. Of this amount, about $1.4 million, or 50 percent, … and appropriate rates are charged. Develop a process to claim federal reimbursement for inpatient hospital claims. …
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)
… purpose of our audit was to assess the Monroe 2-Orleans Board of Cooperative Educational Services’ (BOCES) software … Board of Cooperative Educational Services maintains a main campus in the Village of Spencerport, Monroe County, and …
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)
… Purpose of Audit The purpose of our audit was to examine BOCES officials’ process for … 22, 2015. Background The Broome-Delaware-Tioga Board of Cooperative Educational Services is a public organization …
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)
… period July 1, 2014 through March 10, 2016. Background The Dutchess County Board of Cooperative Educational Services is an … elected by the boards of the component districts. General fund budgeted appropriations for the 2015-16 fiscal …
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)
… ensured meals and refreshments (meals) provided at BOCES meetings and events (meetings) were appropriate. Key Findings BOCES officials did not adequately support meals provided at meetings were appropriate, which increased the risk that …
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)
… Gaps, and/or Fragmentation of Workforce Development Programs and Services (Report 2020-S-45 ). About the Program … WIOA, the State is required to submit a 4-year plan (Plan) for federal approval that describes its WFD strategy and … identified 519 WFD programs and services — covering a wide range of areas such as training, transportation assistance, …
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
… costs reported by United Cerebral Palsy Association (UCP) of Niagara County dba Empower (Empower) on its Consolidated … serves students in Niagara County. Empower is an affiliate of the Cerebral Palsy Associations of New York State. Empower is authorized by SED to provide …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualFormer Village of Candor Mayor Pleads Guilty to Stealing From the Village
… the New York State Police announced that former Village of Candor Mayor Eric Halstead plead guilty to stealing … My thanks to Tioga County District Attorney Kirk Martin and the New York State Police for their partnership in … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2025/01/former-village-candor-mayor-pleads-guilty-stealing-villageRensselaer County Industrial Development Agency – Payments in Lieu of Taxes (2021M-74)
… Development Agency (RCIDA) officials ensured payments in lieu of taxes (PILOTs) were properly billed, collected and … to the Public Authorities Reporting Information System (PARIS). Key Recommendations Establish and implement …
https://www.osc.ny.gov/local-government/audits/county/2025/01/24/rensselaer-county-industrial-development-agency-payments-lieu-taxes-2021m-74