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Kiryas Joel Union Free School District – Financial Condition and Selected Employee Reimbursements (2016M-331)
… expenses unless stipulated by agreement. Ensure that all employees receiving dependent care reimbursements are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/03/03/kiryas-joel-union-free-school-district-financial-condition-and-selectedChateaugay Central School District – Leave Accruals (2016M-149)
… 2015-16 fiscal year totaled approximately $12.5 million. Key Findings We found errors in the leave accrual records for … employee leave accrual balances to ensure their accuracy. Key Recommendations Ensure that District personnel properly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Letchworth Central School District – Financial Management (2013M-332)
… (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and Wethersfield in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceTown of Stratford – Supervisor’s Records (2013M-11)
… by sales tax, real property taxes, and State aid. Key Findings The Supervisor assigned his accounting duties to … public accountant to perform an audit of the records. Key Recommendations Audit the Supervisor’s records and …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Town of Bombay – Justice Court Operations (2015M-208)
… audit was to review the Town’s internal controls over the Court’s financial operations for the period January 1, 2014 … during the audit period had not been deposited into a Court bank account. The Justices did not provide adequate … Town of Bombay Justice Court Operations 2015M208 …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-bombay-justice-court-operations-2015m-208Village of Painted Post – Board Oversight (2017M-92)
… water and sewer funds totaled approximately $2.5 million. Key Findings The Board did not adopt policies and procedures … Clerk-Treasurer’s records and reports as required by law. Key Recommendations Adopt policies and procedures over …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Genesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… for the 2013-14 fiscal year are approximately $13 million. Key Findings For five of the District’s seven reserves, … the deficiencies previously identified by our office. Key Recommendations Adopt and implement a comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… appropriations for 2016 totaled approximately $3 million. Key Findings The Board has not established adequate policies … signing fire protection and ambulance service contracts. Key Recommendations Adopt a payroll and personnel policy and …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Elwood Union Free School District – Electronic Transfers (2014M-133)
… expenditures for the 2012-13 fiscal year were $53,282,835. Key Findings The Board does not have written policies, … two of the four banks that processed electronic transfers. Key Recommendations Establish comprehensive written policies …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… budgeted appropriations total approximately $2.2 million. Key Findings The Supervisor did not provide adequate … did not perform annual audits of the Supervisor’s records. Key Recommendations Periodically review the bookkeeper’s work …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Altona Volunteer Fire Company, Inc. – Financial Operations (2016M-201)
… totaling $43,500 made between Company bank accounts. Key Findings The Company’s accounting records were not … checks for the Treasurer to use for Company disbursements. Key Recommendations Maintain accurate, complete and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/30/altona-volunteer-fire-company-inc-financial-operations-2016mTown of Amenia – Leave Accruals (2013M-361)
… $1.45 million and $1.09 million, respectively. Key Findings Internal controls in the payroll department were … of time for vacation, sick and personal leave accruals. Key Recommendations Establish policies and procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-amenia-leave-accruals-2013m-361DiNapoli: New York's Medicaid System Improperly Paid Over $16 Million in Claims
… because it’s critical for so many New Yorkers and a big driver of state spending," DiNapoli said. “Errors can be …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-new-yorks-medicaid-system-improperly-paid-over-16-million-claimsAssertive Community Treatment Program (Follow-Up)
… its mission is through the Assertive Community Treatment (ACT) program, which provides treatment, rehabilitation, and … Based on their respective areas of expertise, ACT provider team members collaborate to deliver integrated services … became a qualified service under Medicaid Managed Care, and billing for services began in early 2016. In 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/assertive-community-treatment-program-followUpstate Medical University's Billing Practices
… New York’s only academic medical center, specializes in research and treatment of the most prevalent human … facilities, including its downtown campus location in Syracuse and over 100 specialty clinics. Upstate serves … revenue of approximately $1.4 billion for the same period. In 2013, Upstate hired a consultant to help strengthen its …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOversight of Adult Protective Services Staffing and Case Management (New York City Human Resources Administration)
… Objective To determine whether the Office of Children and Family Services (OCFS) is ensuring that Adult Protective … home health services. A referral was received from a family member alleging mental illness, drug and alcohol … To determine whether the Office of Children and Family Services OCFS is ensuring that Adult Protective …
https://www.osc.ny.gov/state-agencies/audits/2025/10/20/oversight-adult-protective-services-staffing-and-case-management-new-york-city-humanOperational Advisory No. 13
… get them posted within the deadlines. If an agency needs a transaction posted to the accounting period that is closing, the transaction needs to be completed by 3 PM on July 31th to be … Obligation, Accounting and Budget Dates in SFS. For more details, please visit the OSC Guide to Financial …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/13-august-2017-monthly-advisory-open-accounting-periodsSelected Aspects of the Pay for Success Program
… to target high-risk parolees. Program contracts are based on the social impact bond concept, where private investors … The investors are reimbursed, and thereby receive a return on their investment, only if performance outcomes are … in New York City and the remaining 482 in Rochester. Key Findings We found that, for both the treatment and …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/selected-aspects-pay-success-program