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Village of Red Hook – Information Technology (2020M-89)
… - pdf ] Audit Objective Determine whether Village of Red Hook (Village) officials ensured information technology (IT) … Determine whether Village of Red Hook Village officials ensured information technology IT …
https://www.osc.ny.gov/local-government/audits/village/2021/02/12/village-red-hook-information-technology-2020m-89Oxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… oxford academy school transportation department purchases service contracts …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable … in expenditures for moveable items such as technology equipment (i.e., computers and printers) and maintenance equipment (i.e., chainsaws and lawn mowers). Large repair …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsMinisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling … requirements are met to submit Medicaid claims for reimbursement for all eligible services provided. Review all unclaimed services and submit any eligible claims for reimbursement. Except as specified in Appendix B, District …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Town of Rodman – Town Clerk/Tax Collector (2023M-85)
… Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted … operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 … within the required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Yonkers City School District – Fixed Assets (2015M-229)
… selected to review, 10 were either not tagged or the asset tag information did not agree with the accounting records, 10 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229Town of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Opinion 93-4
… This opinion represents the views of the Office of the State Comptroller at the time it was … LAW, §§10.00, 11.00(a)(33-a), 21.00, 33.00, 35.00: A town board may authorize the issuance of bonds to finance tax … the bonds must be authorized by a two-thirds vote of the town board and is neither subject to mandatory referendum nor …
https://www.osc.ny.gov/legal-opinions/opinion-93-4Queens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41)
To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41.pdfStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31)
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31.pdfHousing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28)
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program and Performance-Based Contract Administration Program and the COVID Rent Relief Program to ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responsePSC.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4) 180-Day Response
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4-responseNYSERDA.pdfNew York Institute for Special Education – Compliance With the Reimbursable Cost Manual (2023-S-29)
To determine whether the costs reported by the New York Institute for Special Education (Institute) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s29.pdfUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual (2023-S-3) 180-Day Response
To determine whether the costs reported by United Cerebral Palsy Association of Niagara County dba Empower on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s3-response.pdfQueens Centers for Progress – Compliance With the Reimbursable Cost Manual (2022-S-41) 180-Day Response
To determine whether the costs reported by Queens Centers for Progress (QCP) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s41-response.pdfStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual (2021-S-31) 180-Day Response
To determine whether the costs reported by Step Up Therapy Services, PLLC (Step Up) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s31-response.PDFReal Property Portfolio (2022-S-14)
To determine whether Empire State Development (ESD) fully and accurately accounted for and reported its real property holdings and the need to either hold or dispose of properties, and if ESD disposed of real property in a manner beneficial to the State.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s14.pdfClimate Act Goals – Planning, Procurements, and Progress Tracking (2022-S-4)
To determine if the Public Service Commission (PSC) and the New York State Energy Research and Development Authority (NYSERDA) adequately planned to achieve the Climate Leadership and Community Protection Act (Climate Act) goals, followed proper procurement practices for projects designed to...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s4.pdfLife Skills Home Training Tutorial Program for Preschoolers, Inc.: Compliance With the Reimbursable Cost Manual (2020-S-37)
To determine whether the costs reported by Life Skills Home Training Tutorial Program for Preschoolers, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department's ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s37-response.pdf