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Monitoring of Not-for-Profit Cemeteries for Fiscal Stability and Adequate Facility Maintenance
… and available for visitors. The Division has issued two online manuals to assist cemeteries in meeting these and …
https://www.osc.ny.gov/state-agencies/audits/2017/07/11/monitoring-not-profit-cemeteries-fiscal-stability-and-adequate-facility-maintenanceEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… to January 31, 2013. Background Essex County is located in northeastern New York State and has a population of … processing of payroll and leave time accruals has resulted in a lack of segregation of duties and lack of compensating …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… Key Recommendation Officials are given 30 days after the issuance of the follow-up report to provide …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followOversight of the Supported Housing Program – DePaul Group, Inc. and Affiliates
… and provided the required services under their Supported Housing Program contracts. The audit covered the 34‑month … State-operated facilities) and indirectly (through service providers). OMH offers, among other programs, the Supported Housing Program (Program), which is an initiative to provide …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/oversight-supported-housing-program-depaul-group-inc-and-affiliatesSecurity and Effectiveness of Division of Criminal Justice Services’ Core Systems
… State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … Information Security Office (EISO) is responsible for oversight and coordination of security services. ITS … 40 executive State agencies into nine clusters based on the type of service provided. The Division is one of eight …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-division-criminal-justice-services-core-systemsSecurity and Effectiveness of the Department of Labor’s Unemployment Insurance System
… the Department of Labor’s (Department) Unemployment Insurance System is secure, operating effectively, and … and efficient operations. Key Findings The Unemployment Insurance System data has not yet been classified as required … Security Policy, even though 80 of the 83 unemployment insurance applications in use by the Department have been …
https://www.osc.ny.gov/state-agencies/audits/2015/02/24/security-and-effectiveness-department-labors-unemployment-insurance-systemDiNapoli and Schneiderman Announce Guilty Plea in $110,000 Health Contract Theft
… Dunkel stole more than $110,000 in public funds earmarked to promote the immunization of children,” DiNapoli said. … punished.” “The law applies to everyone equally, no matter how rich or how powerful, and that is why we will continue to take …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-and-schneiderman-announce-guilty-plea-110000-health-contract-theftCity of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… contracts and has not annually reviewed the procurement policy, as required by General Municipal Law (GML). We found … during our audit period for: legal services ($131,257), insurance ($73,699), engineering services ($36,915) and … professional service provider approximately $129,000 for insurance. Key Recommendations Annually review the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high … approximately $1.3 million. Key Findings The Board did not receive adequate monthly financial reports or establish a …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsNorwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Background The Norwich City School District is located in Chenango County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… of Audit The purpose of our audit was to determine if access to the District’s financial software was appropriately … policies for adding, deleting or modifying individual access right to the financial system. District officials did … Develop policies for granting, changing and disabling access rights to the financial software system and assigning …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
Village of Round Lake Budgeting Practices and Financial Condition 2015M26
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Village of Waverly – Parks and Recreation Department Financial Activities (2021M-12)
… report – pdf] Audit Objective Determine whether Village of Waverly (Village) officials established adequate controls … nine fundraisers. However, no money was deposited for 11 of the tournaments and two of the fundraisers. Registration … controls. Develop criteria and provide oversight for the scholarship program. …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-waverly-parks-and-recreation-department-financial-activities-2021m-12Village of Stamford – Pool Capital Project Planning and Monitoring (2022M-204)
… transparently planned and monitored the pool capital project (Project). Key Findings The Board did not transparently plan or sufficiently monitor the Project . As a result, total costs to complete the Project … audit village stamford pool capital project planning monitoring …
https://www.osc.ny.gov/local-government/audits/village/2023/04/07/village-stamford-pool-capital-project-planning-and-monitoring-2022m-204Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsCandor Central School District – Separation Payments and Leave Accruals (2022M-21)
… District (District) officials ensured separation payments and leave accruals were accurate, supported and approved. Key … and former payroll clerk, were paid more than $95,300 in longevity retirement incentives that were not … potential net overpayments to nine employees of more than $1,600. Key Recommendations Consult with legal counsel to …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/candor-central-school-district-separation-payments-and-leave-accrualsDiNapoli: MTA Must Prioritize Safety and Service to Win Riders Back
… nearly twice as often as they blamed service. Among bus riders the predominant causes for riding less were … as riders returned and stands at pre-pandemic levels. Bus speeds, however, remain among the lowest of any major … hour systemwide. The MTA is in the process of redesigning bus routes in an effort to address these issues, and recent …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-mta-must-prioritize-safety-and-service-win-riders-backNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. The District, … or no approval. The payroll clerk, School Business Manager and two employees of a contractor all have administrative …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… Purpose of Audit The purposes of our audit were to evaluate the District’s … The Rush-Henrietta Central School District is located in the Towns of Brighton, Henrietta, Pittsford and Rush in Monroe County. The District, which operates nine schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-and