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Town of Elba - Real Property Tax Exemptions (2018M-261)
… - pdf] Audit Objective Determine whether select real property tax exemptions are properly supported by adequate … Determine whether select real property tax exemptions are properly supported by adequate …
https://www.osc.ny.gov/local-government/audits/town/2019/03/15/town-elba-real-property-tax-exemptions-2018m-261Accounts Payable Advisory No. 13
… in processing vouchers should contact the SFS Help Desk for assistance: phone 518-457-7737 (toll-free 877-737-4185), …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsKatonah-Lewisboro Union Free School District – Procurement of Professional Services (2016M-193)
… Purpose of Audit The purpose of our audit was to review the process and procedures used to procure … Katonah-Lewisboro Union Free School District is located in the Town of Lewisboro and parts of the Towns of Bedford, … year totaled $108.7 million. Key Finding The District has not recently sought competition when procuring services from …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/katonah-lewisboro-union-free-school-district-procurement-professionalTown of Lloyd - Information Technology (2019M-36)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings Employees accessed nonbusiness … ensured the Towns IT systems were adequately secured and protected against unauthorized use access and loss …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-lloyd-information-technology-2019m-36Stockbridge Valley Central School District - Information Technology (2019M-13)
… District officials did not disable unneeded user accounts in a timely manner. District officials did not provide IT security awareness training to employees. In addition, sensitive IT control weaknesses were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/stockbridge-valley-central-school-district-information-technology-2019mCompliance With Special Education Requirements – Evaluations (Follow-Up) (2022-F-26)
To determine the extent of implementation of the four recommendations included in our initial audit report, Compliance With Special Education Requirements – Evaluations (Report 2017-N-3).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f26.pdfOversight of Dam Safety (2023-S-16)
To determine if the Department of Environmental Conservation (DEC) is adequately regulating dam owners across the State to ensure their compliance with safety requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s16.pdfLGAC - Internal Control - FY 2018
Report on Internal Control Over Financial Reporting and on Compliance and Other Matters Based on an Audit of Financial Statements Performed in Accordance With G
https://www.osc.ny.gov/files/debt/pdf/lgac-internal-control-fy-2017-18.pdfMedicaid Program - Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (2013-S-4), 90-Day Response
To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein referred to as “the Doctor”) in compliance wit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s4-response.pdfMedicaid Program - Medicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (2013-S-4)
To determine whether Medicaid made proper payments to Joia Pharmacy, Inc. (Joia) and a related prescriber (herein referred to as “the Doctor”) in compliance wit
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-13s4.pdfState Agencies Bulletin No. 1852.1
… Value method or the Daily Lease Value method. Commuting Rule – Most appropriate when the vehicle is provided … to the IRS Publications listed below: IRS Publication 15 (Circular E, Employer’s Tax Guide IRS Publication 15-B (Employer’s Tax Guide to Fringe Benefits) IRS Publication …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18521-procedures-reporting-taxable-value-personal-use-employer-providedState Comptroller DiNapoli Releases Audits
… policies and procedures; improve how incident information is recorded in the Equine Breakdown, Death, Injury and …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… that were improperly charged directly to the programs it runs for the state. Auditors determined those costs were …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsPreferred Source Contracting
… monitoring contracts fulfilled by not-for-profit providers in partnership with private entities to ensure contract … and whether facilitating entities are awarding contracts in a manner that best meets the purpose of the Preferred Source Program (Program) and is in the best interest of the State. This audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2016/06/28/preferred-source-contractingOversight of New York State Forest Tax Programs
… land for the next succeeding 10 years. While the local assessors and landowners play a part in the 480a Program, the … Improve communication and partnerships with local assessors to ensure that properties are appropriately …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsTown of Alabama – Town Clerk Operations (2013M-369)
… 8, 2013. Background The Town is located in Genesee County and is governed by a five-member Town Board. The … did not conduct the required annual audit of the books and records of the Clerk or Tax Collector. Key Recommendations … to audit, the Clerk’s and Tax Collector’s books and records. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369Bedford Central School District - Information Technology (2018M-164)
… email and social networking that did not always comply with the District’s Internet use policy. In addition, … adjust the web filtering software to enforce compliance with the District’s Internet use policy. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56East Meadow Public Library – Claims Auditing (2017M-275)
… July 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in … East Meadow Public Library Claims Auditing 2017M275 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Evans-Brant Central School District – Travel Expenditures and Reimbursements (2014M-194)
… contract. The Board has not established maximum rates for lodging. Key Recommendations Monitor and enforce compliance … Consider using US General Services Administration per diem lodging rates. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/03/evans-brant-central-school-district-travel-expenditures-and