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Administration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Snacks and Concessions (Tri-State), at Riverbank State Park, and whether Tri-State remitted the appropriate … 1, 2011 to June 30, 2014. Background Riverbank State Park (Riverbank), a 28-acre rooftop park on the west side of … Preservation: Food and Beverage Concession Contract, Jones Beach State Park (2006-R-2) …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsMedicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… inpatient payment system for Medicaid services when patient deaths occur within one day of admission. The audit … inpatient medical care. The new methodology, based on All Patient Refined Diagnosis Related Groups (APR DRG), was … reflect the variable costs associated with individual patient treatment. Key Findings Since the implementation of …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's … Key Recommendation Examine written policies and procedures to determine if they provide adequate guidance related to the … To determine whether the New York State Thruway Authority …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Compliance With Navigation Law
… marine law enforcement activity across entities with shared waterway jurisdictions. Develop processes to improve …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawSubway Wait Assessment
… based on customer traffic, OP did not include key subway stations such as Penn Station, 59th Street-Columbus Circle, and 14th Street. These stations had the second, third, and fourth highest rates of … from the WA calculation because they were recorded at stations that are not time points. As a result, OP may not be …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCollection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsNatural Gas Damage Compensation Fund
… Session 2019-2020: A.7942 (Englebright) – Establishes the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and … Establishes the natural gas production contamination response and …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-0Watervliet City School District – Information Technology (2021M-34)
… manner. Monitor compliance with the acceptable computer use policy (AUP). As a result, 12 of 13 computers we tested … (IT) control weaknesses were communicated confidentially to officials. Key Recommendations Review network user … and unneeded permissions. Monitor employees’ Internet use to ensure compliance with the District’s AUP. District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Norwood-Norfolk Central School District – Financial Management (2022M-129)
Determine whether the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Attica Central School District – Financial Management (2022M-103)
… budgetary appropriations by an annual average of $2 . 7 million (10 percent). Maintained four reserves totaling $2 . 4 million without demonstrating they were reasonable, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103Wilson Central School District - Financial Management (2022M-22)
… report - pdf] Audit Objective Determine whether the Wilson Central School District (District) Board of Education … Determine whether the Wilson Central School District District Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Village of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… and reported collections accurately, and remitted them in a timely manner. Key Findings We could not determine … totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not maintain … $241,136 accurately, they did not always make remittances in a timely manner. The Clerks did not remit water rents and …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Pelham - Information Technology (2019M-77)
… sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT … with Board policies. Provide employees with annual IT security awareness training. Adopt comprehensive IT policies that address acceptable use, IT security awareness training, breach notification and disaster …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Town of Butternuts – Highway Facility Capital Project (2021M-94)
… should have been competitively bid in accordance with New York State General Municipal Law (GML). Obtain an RFP and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Brockport Central School District - Financial Management (2023M-107)
… School District (District) Board of Education (Board) and District officials effectively managed fund balance and reserves. Key Findings The Board and District officials were not transparent with taxpayers … Central School District District Board of Education Board and District officials effectively managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Town of Lincoln - Disbursements (2022M-198)
… were supported and approved. Key Findings The Board and former Supervisor did not ensure that disbursements were adequately supported and properly approved. The former Supervisor received 13 check payments, totaling … $533,518 were improperly audited and approved by the former Supervisor rather than the Board. Thirteen claims, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally recorded … accurately and deposited and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these collections to the …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Sherburne-Earlville Central School District – Financial Management (2024M-61)
… School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves. Key Findings The Board and District officials did not properly manage fund balance … Central School District District Board of Education Board and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-financial-management-2024m-61