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Dairy Inspections
… in accordance with applicable State and Federal laws. Unit inspectors are required to evaluate these records quarterly. … and supervises the licensing of certified industry inspectors, and performs economic industry functions such as … raw and pasteurized milk sampling, and butterfat testing. Inspectors consistently rated establishments in accordance …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/dairy-inspectionsSamaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance … Services (OASAS) is effectively monitoring the contract to ensure claims submitted by Samaritan Village, Inc. are … To determine whether Office of Alcoholism and Substance Abuse …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… for administering State participation in the Federal Motor Carrier Safety Assistance Program (Program). The … of crashes, fatalities, and injuries involving commercial motor vehicles. Roadside inspections of commercial vehicles …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programMedicaid Program – Cost of Pharmacy Services Under Managed Care
… the Department of Health (Department) obtained Medicaid pharmacy services under managed care in an economical manner. … uses two methods to pay health care providers for Medicaid pharmacy services: fee-for-service (FFS) and managed care. Under FFS, the Department pays pharmacy providers directly for each drug dispensed to a …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careOversight of Chemical Dependence Residential Services (Follow-Up)
… applicable laws, rules, and regulations. In the case of recertification, OASAS must perform an inspection (or recertification review) and a fiscal viability review before … as prescribed in the regulations and did not meet the recertification review requirements, as many residential …
https://www.osc.ny.gov/state-agencies/audits/2023/10/30/oversight-chemical-dependence-residential-services-followCity of Olean – Budget Review (B1-16-2)
… reasonable, and whether the City took appropriate action on our recommendations in the budget review letter issued in … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant … budget complies with the property tax levy limit set by statute. Key Recommendations Incorporate recurring costs …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… was to examine internal controls over financial operations for the period January 1, 2011 to April 30, 2012. Background … and has 57 volunteer members. The District’s budgets for 2011 and 2012 were $515,500 and $524,500, respectively. … over 11 hours a day, seven days a week, every week, for 16 months. The Board did not have written policies and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2011 through March 29, 2013. Background The Town of of Henrietta is located in Monroe County. The Town is … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208City of Long Beach – Budget Review (B18-7-5)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2018/05/08/city-long-beach-budget-review-b18-7-5School Tax Relief (STAR) Program (2012-MS-6)
… review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. … Tax Law provides a partial exemption from school taxes for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence only. Local …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Dutchess County – County Bridge Maintenance (S9-13-5)
… determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for … DPW is responsible for the maintenance and monitoring of bridges. The DPW includes a professional engineer who is directly involved with the oversight of bridges. The DPW operating budget was $11.4 million for the …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Yonkers – Budget Review (B17-6-11)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2017-18 and the related justification … operating and debt service funding of $590.7 million for the Yonkers Public Schools (District) and $563.6 million …
https://www.osc.ny.gov/local-government/audits/city/2017/07/07/city-yonkers-budget-review-b17-6-11Background Checks at Municipal Youth Programs (2012-MS-5)
… also released 8 letter reports to the following: Towns of Amherst [pdf] , Clifton Park [pdf] , Manlius [pdf] and Seneca …
https://www.osc.ny.gov/local-government/audits/city/2013/01/25/background-checks-municipal-youth-programs-2012-ms-5Town of LeRay – Justice Court (S9-14-5)
… were $90,300. During the audit period, the Court operated with three Justices – George Mead (retired June 2013), John … The Court does not reconcile monthly DMV reports with current Court caseload activity and, therefore, may be … review and reconcile the DMV pending-ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5City of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… if leave time benefits were administered in accordance with Board-adopted policy and if Village information … records of accrued leave balances, including her own, with no independent review. We reviewed two former … Recommendations Develop personnel policies that are clear with respect to the accrual and use of leave time and the …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… and has a population of 1,663. The Village is governed by an elected five-member Village Board comprising the … to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of … and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… The Board did not ensure that the annual report was filed with our Office within 60 days of fiscal year end, as required. Key Recommendations Adopt budgets with reasonable estimates for revenues, based on historical … Require the Clerk-Treasurer to provide Board member with monthly reports that provide budget-to-actual results, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Village of Oxford – Justice Court Operations (2013M-219)
… 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … traffic tickets to recording, collection and deposit and in reporting to the Justice Court Fund (JCF) and the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… Purpose of Audit The purpose of our audit was to determine if the Town could achieve cost savings or revenue enhancements in its water operations and reduce electricity costs for the period … Town of Monroe Water System Accountability and Electricity Cost Savings …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227