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State Education Department Examination of Payments to Tough Man, Inc.
… reimbursed or reimbursable from other funding sources. This includes registration fees, sponsorships, licensing …
https://www.osc.ny.gov/state-agencies/audits/2019/03/01/state-education-department-examination-payments-tough-man-incSUNY Maritime College Review of PCard Transactions and TCard Expenses
… that should not have been reimbursed. We also found that Metro officials did not effectively implement controls over …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… with the Guidelines. However, OGS relied on the Sheridan Avenue Project to provide the majority of its energy savings. … Develop a contingency plan to replace the Sheridan Avenue Project. Continue implementing capital projects that …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsCriminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)
… of implementation of the one recommendation included in our initial audit report, Criminal History Background … history background checks when hiring unlicensed persons in direct care positions. The audit report concluded that the … made significant progress addressing the issues identified in our original audit. The Department has implemented the one …
https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-followOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… that did not maintain some equipment according to manufacturer recommendations or lacked records of their …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of Rockland, Inc. (HSOR) on … calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the Reimbursable Cost Manual (RCM). The audit covered …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualDivision of Housing and Community Renewal Bulletin No. DH-137
… Purpose: The purpose of this bulletin is to provide the Division of Housing and … employee’s payroll check, OSC will accept a photocopy of this form along with a new Report of Check Exchange. Questions: Questions regarding this bulletin may be directed to the Payroll Earnings …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-137-2024-rrsu-over40-comp-time-ii-cash-outVillage of Castile – Water Billing for Letchworth State Park (2021M-1)
… usage. Village officials: Were using incorrect water usage overage rates since June 2017. As a result, they overbilled … amendment. Key Recommendations Ensure the water usage overage rates charged to State Parks follow the contract and …
https://www.osc.ny.gov/local-government/audits/village/2021/05/28/village-castile-water-billing-letchworth-state-park-2021m-1Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… balance is needed or how any surplus funds will be used and the timeframe for doing so. The unrestricted fund balance … of December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to benefit the Town … in the public’s best interest. Key Recommendations Develop and adopt a comprehensive written fund balance policy and a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… - pdf ] Audit Objective Determine whether the Village of South Floral Park’s (Village) Board provided adequate … Determine whether the Village of South Floral Parks Village Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of Saratoga – Budgeting and Fund Balance Management (2022M-82)
… complete report - pdf] Audit Objective Determine whether the Town of Saratoga (Town) Board (Board) adopted realistic … budgets and effectively managed fund balance. Key Findings The Board did not adopt realistic budgets or effectively manage fund balance. The Board also: Adopted annual budgets expecting operating …
https://www.osc.ny.gov/local-government/audits/town/2022/09/02/town-saratoga-budgeting-and-fund-balance-management-2022m-82Town of Owego – Shared Services Facility Capital Project (2022M-42)
… all financial activities in the capital projects fund or prepare adequate monthly financial reports that compared … of the Project and determine how to finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Oneida-Herkimer-Madison Board of Cooperative Services (BOCES) – Information Technology (2020M-99)
… and IT controls over BOCES’ network and financial system were adequate to safeguard information. Key Findings … information contained in the network and financial system. Personal Internet use was found on computers. Network … purposes and IT controls over BOCES network and financial system were adequate to safeguard information …
https://www.osc.ny.gov/local-government/audits/boces/2020/12/18/oneida-herkimer-madison-board-cooperative-services-boces-information-technologyTown of Delhi – Pool Project Donations and Disbursements (2020M-105)
… - pdf ] Audit Objective Determine whether the Town of Delhi (Town) Board (Board) properly managed pool project … Determine whether the Town of Delhi Town Board Board properly managed pool project …
https://www.osc.ny.gov/local-government/audits/town/2021/01/15/town-delhi-pool-project-donations-and-disbursements-2020m-105Town of Owasco – Real Property Tax Exemptions Administration (2020M-102)
… real property tax exemptions. Key Finding The Assessor did not properly administer select real property tax exemptions. … applied for or supported. Property owners received $4,014 in 2019 Town tax reductions for these unsupported exemptions. … before granting exemptions, retain documentation to support eligibility and periodically verify that those …
https://www.osc.ny.gov/local-government/audits/town/2021/01/29/town-owasco-real-property-tax-exemptions-administration-2020m-102City of Hornell – Foreign Fire Insurance Tax Money (2020M-140)
… the FFI tax money. The Fire Chief was solely responsible for disbursing, recording and reporting all transactions …
https://www.osc.ny.gov/local-government/audits/city/2021/03/12/city-hornell-foreign-fire-insurance-tax-money-2020m-140South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… report - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and … Determine whether the South Butler Fire Department Inc Department officers and members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesTown of Nichols – Town Supervisor's Records and Reports (2022M-185)
… 2021 filed and the 2023 budget prepared by an accounting firm. Transparency was impaired because the Town’s AFRs were …
https://www.osc.ny.gov/local-government/audits/town/2023/03/24/town-nichols-town-supervisors-records-and-reports-2022m-185Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… on behalf of the Supervisor and performed the Supervisor’s payroll duties with limited oversight . The bookkeeper …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… 28 assets (computers, electrostatic sprayers, nursing beds and other assets) with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixed