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Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… Purpose of Audit The purpose of our audit was to examine the … by the Board. Key Recommendations Ensure that expenditures are adequately supported and necessary before approving them …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50Improper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… Objective To assess the extent of implementation of the five recommendations included in our initial audit … To assess the extent of implementation of the five recommendations included in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followReal Property Dispositions
… rail lines, bus terminals, bridges and tunnels) major Port holdings in New York include the Bathgate Industrial Park in … real property and identifying unneeded real property holdings and disposing of them in a timely manner. … and procedures for identifying unneeded real property holdings and disposing of them to ensure they kept current. …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/real-property-dispositionsUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was … to maintain its systems at vendor-supported levels. The audit covered the period June 24, 2019 through August 29, 2019. About the … To determine whether the Niagara Frontier Transportation Authority was complying …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologySelected Aspects of Toll Collections
… are accurately billed for the correct amounts and that customer billing issues are addressed. The audit covered the … consistent accuracy in billing and responsiveness to customer concerns. Key Recommendations Periodically review … are accurately billed for the correct amounts and that customer billing issues are addressed …
https://www.osc.ny.gov/state-agencies/audits/2025/09/23/selected-aspects-toll-collectionsEnforcement of Mitchell-Lama Surcharge Provisions
… Purpose To determine whether surcharges are being appropriately assessed and collected at Mitchell-Lama housing developments supervised by the New … to moderate income families. In New York City, there are 97 HPD-supervised Mitchell-Lama rental and limited equity …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsWest Albany Fire District – Credit Card Purchases (2017M-15)
… of Audit The purpose of our audit was to determine whether credit card purchases were approved in advance and related … guidelines to identify individuals authorized to approve credit card purchases or the documentation required before … supporting documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Amerimed Kids, LLC – Compliance With the Reimbursable Cost Manual
… Early Intervention (EI) program. Amerimed Kids shares office space and certain employees with the private business and the … SED; $61,453 in other than personal service expenses for space shared by the SED program and the Assistant Executive …
https://www.osc.ny.gov/state-agencies/audits/2019/06/05/amerimed-kids-llc-compliance-reimbursable-cost-manualXIII.5 Alternatives to the State Travel Card – XIII. Employee Expense Reimbursement
… Overview While Business Units should encourage employees to apply for the State Travel Card, the program is voluntary. For those employees that do not wish to participate in the Travel Card program, Business Units … and transportation expenses, including but not limited to: Making arrangements with specific lodging or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii5-alternatives-state-travel-cardXI.2.M Acknowledgment of Contractor’s Signature – XI. Procurement and Contract Management
… All contracts or amendments between the State of New York and any contractor (whether individual, … partnership, or corporate) must have proper acknowledgment of the contractor's signature affixed thereto. Refer to … All contracts or amendments between the State of New York and any contractor whether individual …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2m-acknowledgment-contractors-signatureCollection of Electronic Waste Fees
… in compliance with the New York State Electronic Equipment Recycling and Reuse Act (Act). This audit covers the period … to set up and fund programs for the collection and recycling of e-waste in the State. The Act also requires … then annually submit a report of their statewide sales and recycling data and pay an annual $3,000 fee. Sales data is …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/collection-electronic-waste-feesGenesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Purpose of Audit The purpose of our audit was to examine the cash receipts … financial operations. The day-to-day financial operations are conducted by the school’s Coordinator of School … collected, recorded, and reported. However, the School has not developed procedures to segregate the collecting, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Canisteo-Greenwood Central School District – Claims Auditing (2025M-84)
… [read complete report – pdf] Audit Objective Did the Canisteo-Greenwood Central School District (District) Board of Education’s (Board) appointed claims auditor properly … Audit Period July 1, 2023 – June 5, 2025 Understanding the Audit Area The audit of claims is often the last line of …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/31/canisteo-greenwood-central-school-district-claims-auditing-2025m-84Morris Central School District – Financial Operations (2015M-251)
… July 1, 2014 through August 31, 2015. Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The … Morris Central School District Financial Operations 2015M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251City of Lockport – Budget Review (B20-1-9)
… 31, 2013. The Act requires the City to submit to the State Comptroller each year, beginning January 1, 2015, and … for the next succeeding fiscal year. Key Findings Based on the results of our review, except for matters described in … becomes available. The proposed budget includes State aid and sales tax estimated revenues of $2.1 million …
https://www.osc.ny.gov/local-government/audits/city/2020/11/06/city-lockport-budget-review-b20-1-9Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s management of the Park for the period January 1, 2011 through April 8, … The purpose of our audit was to evaluate the Towns management of the Park …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Limitations – Special 20- and 25-Year Plans
… Your FAE calculation may be limited based on your tier. Earnings above the limit will not be included in your … 20 percent will not be included in your FAE calculation. Tier 6 If the earnings in any 12-month period in your FAE … for Tier 6 members. For members who retired before April 1, 2024, the limit was based on the average of the previous …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsExamination of Outstanding Premiums
… Purpose The objectives of our examination were to determine (i) the extent to which the New York State Insurance Fund (NYSIF) … amount of outstanding premiums NYSIF may have been able to recover through SWOP since April 2012. Background New York … The objectives of our examination were to determine i the extent to which the New York State …
https://www.osc.ny.gov/state-agencies/audits/2016/08/19/examination-outstanding-premiumsCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the … Manager perform online banking transactions, but neither has received Internet security awareness training. Key … and that those who perform online banking transactions are familiar with its content. Designate a computer to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… Purpose of Audit The purpose of our audit was to evaluate internal controls … 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The District … or internet use or breach notification. The District has not established controls over user access rights to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-and