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City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)

… was to assess the City’s hydroelectric power operations and software management for the period July 1, 2015 through … Background The City of Auburn is located in Cayuga County and has a population of approximately 28,000. The City, which is governed by the City Council, operates and maintains a variety of services for the benefit of its …

https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99

Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)

… our audit was to review the Board’s financial management and evaluate the operations and financial practices of the Clerk’s office for the period … Background The Town of Avoca is located in Steuben County and has a population of about 2,250. The Town is governed by …

https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131

Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)

… whether the Village’s water supply capital project and settlement proceeds were accounted for and monitored appropriately for the period April 21, 2009 … is located in the Town of Stillwater in Saratoga County and is governed by a five-member Board of Trustees. General …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163

Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)

… audited claims for Village expenditures prior to payment and to determine whether Village officials ensured that leave accruals and payments were calculated correctly for the period June 1, … Park is located in the Town of Oyster Bay in Nassau County and is governed by an elected five-member Board of Trustees. …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193

Mount Vernon City School District – Purchasing and Claims Auditing (2017M-198)

… was to determine whether the District purchased goods and services in accordance with District policy and statutory requirements and whether claims were adequately supported and properly …

https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mount-vernon-city-school-district-purchasing-and-claims-auditing-2017m

Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)

… the Company’s financial activities were properly recorded and reported, cash collections were deposited and cash disbursements were for appropriate Company purposes … through December 31, 2016. Background The Granville Hook and Ladder Volunteer Fire Company is located in the Village …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financial

Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)

… whether the Board had multiyear plans for the fund balance and reserves in the general and highway funds for the period January 1, 2016 through … The Town of Neversink is located in Sullivan County and has a population of approximately 3,600. The District is …

https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260

Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)

… recommendations included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of … ). Background The New York State Office of Alcoholism and Substance Abuse Services (OASAS) oversees the nation’s largest and most diverse addiction treatment system. Its mission is …

https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-follow

Town of Ausable – Water and Sewer District Financial Operations (2015M-274)

… of Ausable Water District 2, Ausable Water District 3 and Ausable Sewer District 1 for the period January 1, 2014 … The Town of Ausable is located in Clinton County and has a population of approximately 3,150. The Town is … with the Town of Chesterfield, which bills, collects and enforces charges for the three districts. The Town of …

https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274

C.H. Evans Hook and Ladder Company No. 3 – Missing Funds (2013M-194)

… 2009, to January 2, 2013. Background The C. H. Evans Hook and Ladder Fire Company No. 3 is one of four fire companies … which includes a President, Vice-President, Secretary, and Treasurer. The City provides the fire companies with fire equipment, safety gear, and a fire house, and funds the Company’s operations. Key …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/ch-evans-hook-and-ladder-company-no-3-missing-funds-2013m-194

Ulster County Community College - Retiree Health Insurance and Payroll (2018M-123)

… billings. Ensure the continued eligibility of retirees, and inappropriately paid $2,092 in premiums for two deceased … College officials agreed with our recommendations and indicated they have initiated corrective action. … Ulster County Community College Retiree Health Insurance and Payroll 2018M123 …

https://www.osc.ny.gov/local-government/audits/community-college/2018/10/26/ulster-county-community-college-retiree-health-insurance-and-payroll

Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)

… seeks competition for professional service providers and for purchases that are below the bidding threshold. The … through a competitive process. Conduct a deliberate and thorough audit of every claim. Except as specified in … … Village of Farmingdale Procurement Claims Audit and Check Signing 2018M100 …

https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100

Westbury Union Free School District - Financial Condition and Overtime (2018M-84)

… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether District officials properly monitored and approved overtime for noninstructional employees. Key … Board overestimated appropriations by as much as 9 percent and appropriated an average of $9.4 million of fund balance …

https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtime

Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)

… whether District officials implemented cost-effective and equitable measures to control expenditures and share services. Key Finding District officials … by keeping certain special education classes in-house and sharing officials with other districts. Key …

https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditure

DiNapoli: NYC Office Jobs and Space Growing Amid Record Economic Expansion

… an important part of its economy, attracting businesses and workers from around the world," DiNapoli said. "Demand … of square feet of new office space has been developed, and millions more are in the pipeline. In recent years, job … services sector (which includes accountants, lawyers and administrative employees) and the technology, …

https://www.osc.ny.gov/press/releases/2017/02/dinapoli-nyc-office-jobs-and-space-growing-amid-record-economic-expansion

Norwich City School District - Safe and Supportive Educational Environment (2018M-199)

… officials appropriately prevented, investigated, addressed and reported incidents to ensure a safe and supportive educational environment. Key Findings District officials implemented several policies and procedures, such as a bullying chart, code of conduct and …

https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-safe-and-supportive-educational-environment

Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers

… the Medicaid Redesign Team to reduce Medicaid costs and improve the delivery of health care services. As part of … from the mainstream Medicaid managed care benefit package and transferring these services to the Medicaid … private transportation managers to manage such services and evaluate requests for prior authorization of …

https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-and

Orchard Park Central School District - Financial Management and Payroll (2018M-89)

… Develop and adopt budgets that include realistic estimates for revenues, appropriations and fund balance that will be … some corrective action. Appendix B includes our comments on the issues raised in the District’s response letter. … …

https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payroll

Orleans County Soil and Water Conservation District - Claims Audit (2018M-105)

… approximately $524,000 in our sample, were not audited and approved by the Board prior to payment. Key Recommendations Develop and adopt a cash disbursement policy to ensure all claims are subjected to an independent, thorough and deliberate review. Such a review should ensure that every …

https://www.osc.ny.gov/local-government/audits/district/2018/08/03/orleans-county-soil-and-water-conservation-district-claims-audit-2018m-105

DiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions

… New York, was sentenced today to 13 months in prison and two years of supervised release after being convicted of wire fraud and theft from a program receiving federal funds, announced … New York State Attorney General Eric T. Schneiderman, and Special Agent in Charge Andrew W. Vale of the Federal …

https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictions