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Court Facilities Aid and Assistance Program
… Objective To determine if the Office of Court Administration (OCA) is ensuring court facility aid and assistance programs are being used for … To determine if the Office of Court Administration is ensuring court facility aid and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/18/court-facilities-aid-and-assistance-programUser Access Controls Over Selected System Applications
… whether access controls over select State University of New York Upstate Medical University (Upstate) system applications are effective to prevent unnecessary or inappropriate access … only academic medical center in Central New York, consists of four colleges, a research enterprise, a clinical system, …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsMedicaid Program – Claims Processing Activity October 1, 2018 Through March 31, 2019
… in costs were avoided due to an averted overpayment of a provider refund. By the end of the audit fieldwork, about … and was determining the program status of 1 remaining provider. Key Recommendations We made 10 recommendations to …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/medicaid-program-claims-processing-activity-october-1-2018-through-march-31-2019Oversight of Industrial Hemp
… industrial hemp as any part of the Cannabis sativa L. plant with a delta-9 tetrahydrocannabinol (THC) concentration … only 57 percent of growers in the Program and tested plant THC levels for only 58 percent of the growers during …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY colleges regarding Payment Card Industry (PCI) compliance and whether selected CUNY … To determine whether the City University of New York has …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… paying fair market value. Instead, it appears that the increase was intended to subsidize the construction of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Troy – Budget Review (B5-14-23)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, 1994 and 1995. Local … a trend of declining financial position and the proposed increases in revenues for the sewer fund’s 2015 budget do not …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23City of Troy – Budget Review (B5-15-22)
… mindful of the legal requirement to maintain the tax levy increase to no more than the tax levy limit as permitted by …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… of Audit The purpose of our audit was to examine the Department’s internal controls over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, … in central New York State. The Cayuga County Probation Department provides services under the supervision of the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… Purpose of Audit The purpose of our audit was to examine the County’s internal controls … 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68City of Long Beach – Budget Review (B7-16-9)
… fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized to issue … budget includes revenue estimates of $4.9 million for beach charges, $9.3 million for refuse and garbage charges, … that are expected to be realized from increases to the beach charges, refuse and garbage charges, metered water …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9Long Island Workforce Housing Act (2015-MR-4)
… whether local governments ensured that they complied with the Long Island Workforce Housing Act for the period … units as affordable housing in approved developments with five or more units, in exchange for local government … developments that exceed zoning density to be compliant with the Act. Ensure that fees paid in lieu of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Southside Academy Charter School – Board Oversight (2013M-318)
… with National Heritage Academies Inc. (NHA) for the period July 1, 2011 to June 30, 2013. Background Southside Academy … $9 million. Key Finding While the Board meets regularly to deal with a range of issues, its oversight of the School’s …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Committee as required by the School by-laws. Comply with the School by-laws and policies regarding reimbursement … professional services. Enter into written agreements with all professional service providers and School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsChild Protective Services (2013-MS-5)
… actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse and neglect … that are administered by counties. Each county has its own CPS unit that is required to investigate child abuse and … higher than the national standard and required each county CPS unit to develop and implement a Program Improvement Plan …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5School Tax Relief (STAR) Program (2012-MS-6)
… Purpose of Audit The purpose of our audit was to review local assessors’ administration of the STAR Program for the period January 1, 2010, through July 31, 2011. … most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence only. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Helping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… progress in successfully completing CRPs. Background If a student is unable to complete a course satisfactorily, the student can earn credit for the course by participating in … pass a course during the school year or at the end of a summer school program, districts are not required to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… Purpose of Audit The purpose of our audit was to examine the School’s … Key Recommendations Ensure that all Board proceedings are properly documented, and all such records are maintained …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualTown of White Creek – Board Oversight of Financial Activities (2013M-64)
… for the general fund and $672,290 for the highway fund. Key Findings Our audit revealed that the Board’s involvement … of the Supervisor’s and Town Clerk’s books and records. Key Recommendations Ensure that the Budget Officer has the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… Purpose of Audit The purpose of our audit was to assess the Town's financial management … January 1, 2012, to April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of … Town of Wawayanda Financial Management and Information Technology …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260