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Selected Travel Expenses
… Authority (MTA) - Long Island Rail Road’s (LIRR) expenses for travel and entertainment were appropriate and documented for MTA business purposes. The audit covers … Authority MTA Long Island Rail Roads LIRR expenses for travel and entertainment were appropriate and …
https://www.osc.ny.gov/state-agencies/audits/2015/03/23/selected-travel-expensesAdministration 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 … facilities. Tri-State operates Riverbank’s 150-seat restaurant, under a five-year revenue contract with Parks …
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
… including $3,630 spent on food at a two-day staff conference. Key Recommendation Examine written policies and …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Compliance With Navigation Law
… for on-board safety equipment, and requires all motorized boat operators to pass a State-approved boating safety … local law enforcement and Department of Motor Vehicles registration reports, as the basis for its annual New York … activity, boating accidents, fatalities, and injuries by waterway for the year. In tandem with data from past …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawSubway Wait Assessment
… Key Findings According to Transit Operations Planning (OP), subway WA is calculated at time points, which should … the time points were selected based on customer traffic, OP did not include key subway stations such as Penn Station, … at stations that are not time points. As a result, OP may not be providing its customers and government partners …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCollection of Fines Related to Tenant Complaints
… Objective To determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … administers the State’s rent laws and regulations related to nearly 1 million regulated apartments in the State. … To determine whether Homes and Community Renewals Office of …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsNatural Gas Damage Compensation Fund
… the New York natural gas production contamination damage rec …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fund-0Watervliet City School District – Information Technology (2021M-34)
… user accounts. Disable 72 unneeded network accounts in a timely manner. Monitor compliance with the acceptable …
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)
… Norwood-Norfolk Central School District (District) Board of Education (Board) and District officials properly managed … fund balance to exceed the 4 percent statutory limit. As of June 30, 2021, surplus fund balance was $1.7 million, $0.7 … the NorwoodNorfolk Central School District District Board of Education Board and District officials properly managed …
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)
… 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 … Determine whether the Attica Central School District District Board of Education Board and …
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)
… fund the average workers’ compensation expenditures for 26 years. Unemployment reserve balance of about $400,000 is …
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)
… Audit Objective Determine whether the Village of Hewlett Bay Park (Village) Board adopted realistic budgets, and … Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and …
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)
… timely manner. Key Findings We could not determine whether swim program fees totaling $21,843 were properly accounted … and accounting records to demonstrate that all swim program fees are recorded, deposited, reported or …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Town of Pelham - Information Technology (2019M-77)
… who routinely accessed personal, private and sensitive information. Town officials did not provide IT security … develop comprehensive IT policies or procedures. Sensitive information technology (IT) control weaknesses were …
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)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board transparently planned and monitored the highway garage and salt shed capital … in planning and could have improved its monitoring of the Project. As a result, total costs to complete the …
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)
… complete report – pdf] Audit Objective Determine whether the Brockport Central School District (District) Board of … managed fund balance and reserves. Key Findings The Board and District officials were not transparent with … did not effectively manage fund balance and reserves. From the 2017-18 through 2021- 22 fiscal years: The approved …
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)
… property tax collections, totaling $505,197, within 24 hours of the date recorded as collected, without indication … Key Recommendations Deposit real property taxes within 24 hours and remit them to the Supervisor weekly. Perform bank …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15