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Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… book to chronologically record all individual receipts on a daily basis and deposit all cash receipts intact or in a …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information … 1, 2016 through March 24, 2017. Background The Town of Geneseo is located in Livingston County and has a population of approximately 10,600. The Town is governed by an elected … Town of Geneseo Information Technology and Multiyear Planning …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Charter School of Educational Excellence – Information Technology (2023M-174)
… affect the timely processing of its business functions. In addition to sensitive IT control weaknesses which we …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Town of Stanford – Financial Condition (2013M-225)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. … Board members. The Town’s general fund appropriations for the 2013 fiscal year totaled $1.2 million. Key Findings … Further, the Board has not developed a multiyear plan for the use of fund balance. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… policy. Only use miscellaneous codes for expenditures that have no other budget code available. Restrict the use of …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andTown of Rensselaerville – Financial Operations (2012M-168)
… overstatement occurred because the Town did not properly account for property and sales tax revenue. The Supervisor … Town’s AUD with OSC and the Clerk within 60 days after the close of the fiscal year, or 120 days after the close the fiscal year if an extension is granted. Perform …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Lindley – Financial Management (2012M-226)
… and $18,606 in an unemployment reserve without documenting any planned use. We found no evidence that the capital …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Town of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… [read complete report - pdf] Purpose of Audit The purpose of our audit was to evaluate the Town’s IT controls, … competition for professional services or the submission of documentation with claims to support competition was … Town of Ontario Information Technology Financial Management and …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Corporate Governance
… The New York State Common Retirement Funds Corporate Governance Program supports and facilitates … of environmental social and governance ESG into the Funds investments process …
https://www.osc.ny.gov/common-retirement-fund/corporate-governanceDepartment of Health (Department) Examination of Travel Expenses
… Purpose The objective of our examination was to determine if the travel expenses … claimed by a Department employee during the period of February 23, 2012 through December 31, 2017 were … Background State employees are eligible for reimbursement of actual, reasonable, necessary expenses for official …
https://www.osc.ny.gov/state-agencies/audits/2019/03/20/department-health-department-examination-travel-expensesMedicaid Payments Made Pursuant to Medicare Part C (Follow-Up)
… of the six recommendations made in our audit report, Medicaid Payments Made Pursuant to Medicare Part C (Report 2012-S-133). Background Medicaid provides health care services to those who are … and/or have special health care needs. Many of the State’s Medicaid recipients are also enrolled in Medicare. Under …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/medicaid-payments-made-pursuant-medicare-part-c-followUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … LLP waived Empire Plan members outofpocket costs and if so to quantify the overpayments made by …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandOversight of Homeless Shelters
… Objective To determine if the Office of Temporary and Disability … Assistance (Office) adequately oversees homeless shelters to ensure they are operating in compliance with applicable … To determine if the Office of Temporary and Disability …
https://www.osc.ny.gov/state-agencies/audits/2020/03/10/oversight-homeless-sheltersEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… Purpose To determine if Empire BlueCross BlueShield: implemented sufficient controls … and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Empire Plan covers a comprehensive range of services …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsTown of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … a policy and Town officials have not developed procedures to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: Pre-K Special Education Schools Took $1.4 Million in Unallowed Expenses
… Institute for the Deaf and Exceptional Children , two Brooklyn preschool special education providers, claimed … Hebrew Institute for the Deaf and Exceptional Children two Brooklyn preschool special education providers claimed nearly …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-pre-k-special-education-schools-took-14-million-unallowed-expensesComptroller DiNapoli Releases Municipal Audits
… Sullivan and the Washington County Sheriff’s Department . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … and 2012-13, as required by the by-laws. City of Rye – Boat Basin Fund (Westchester County) The city’s boat basin …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… These fund balances are excessive. The Board did not audit any claims from the general fund, water district and street …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307School of Professional Studies – Controls Over Bank Accounts
… To determine whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New … York School of Professional Studies (CUNY SPS) was founded in 2003 to meet the educational needs of working adults, … To determine whether there was fraud waste or abuse in the use of funds held in its bank accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accounts