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Child Protective Services (2013-MS-5)
… if actions taken by the county’s Child Protective Services (CPS) units were sufficient to reduce child abuse … The New York State Office of Children and Family Services (OCFS) oversees the child welfare programs that are … further abuse or neglect; and to provide rehabilitative services to children, parents and other family members. …
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)
… July 31, 2011. Background The STAR exemption in the Real Property Tax Law provides a partial exemption from school … for most owner-occupied, primary residences. Property owners are eligible for one exemption for a primary residence … to search the Office of Real Property Tax Services (ORPTS) database of existing STAR exemptions statewide. But even if …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2013/02/28/school-tax-relief-star-program-2012-ms-6Oversight of International Offices
… Empire State Development (ESD) monitors the effectiveness of its international offices and manages payments to foreign … helps businesses increase exports and expand visibility of their business in the global marketplace; and develops and maintains a network of partners worldwide to attract foreign direct investment …
https://www.osc.ny.gov/state-agencies/audits/2013/06/28/oversight-international-officesHelping Students Get Course Credit: Credit Recovery Programs in School Districts (2012MS-8)
… subject areas. Key Recommendations Ensure that all CRP courses are aligned with the Learning Standards to ensure … instruct, or supervise the instruction, of students in CRP courses. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/05/helping-students-get-course-credit-credit-recovery-programs-schoolIT Asset Management (2022-MS-2)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … audited did not always appropriately track or inventory IT assets, maintain complete IT inventory records or establish adequate controls to … audit schools statewide IT asset management …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Town of Ontario – Board Oversight and Information Technology (2013M-105)
… 2011, through September 19, 2012. Background The Town of Ontario is located in Wayne County and has a population of … Town of Ontario Board Oversight and Information Technology 2013M105 …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Village of Monticello – Board Oversight (2013M-226)
… Purpose of Audit The purpose of our audit was to assess the oversight provided by the Board for the period … which totaled approximately $19 million, as required, to ensure that moneys were not used for non-village purposes. … ensure that Village officials maintained accurate and up-to-date accounting records and, therefore, did not receive …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Bridgewater – Financial Operations (2013M-309)
… 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 … of real property and sales taxes among tax bases. In addition, separate general ledger cash accounts were not … and the Supervisor has allowed the bookkeeper to sign Town checks in the bookkeeper’s own name. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Town of White Creek – Board Oversight of Financial Activities (2013M-64)
… Board also was unaware that the Town was not in compliance with payroll tax filing or payment requirements for Federal … reports, and the Supervisor never filed these reports with the Town Clerk or OSC. The Board failed to perform an … Budget Officer’s work. Ensure that the Supervisor complies with all Federal and State payroll filing and payment …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-white-creek-board-oversight-financial-activities-2013m-64Medicaid Program – Claims Processing Activity April 1, 2019 Through September 30, 2019
… ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid … requirements, and resulted in correct payments to the providers. The audit covered the period April 1, 2019 through … computer system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/medicaid-program-claims-processing-activity-april-1-2019-through-september-30-2019Town of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … levy for the past three years and an anticipated reduction in the 2014 tax levy. However, the Town's unexpended surplus … balance to increase significantly from about $2.3 million in 2010 to almost $3.3 million at the end of 2012. Unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260Medicaid Program – Improper Payments to a Dentist
… Medicaid program. The Department's Medicaid Dental Policy and Procedure Code Manual describes the services eligible for Medicaid reimbursement and the rules under which claims for eligible services will … fee when dental staff must provide additional time, skill, and/ or assistance to properly treat patients. Such services …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistTown of Parma – Financial Management and Information Technology (2012M-96)
… Clerk and did not develop a multi-year financial plan to address the Town’s long-term operational needs. The Board has … in the event of emergency. The Town did not designate an administrator over the Town’s financial software application … who does not work in the Finance Office as the system administrator for the Town’s financial software package. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… process for issuing permits allowing property owners to connect to the water system. Consequently, property owners …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Pulaski – Selected Village Operations (2013M-142)
… $102,275 from the water system improvement reserve to pay for work associated with the River Street retaining wall …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… virtually all of the Supervisor’s financial duties without his proper oversight. The Deputy also routinely performs the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Town of Gardiner – Selected Financial Activities (2013M-67)
… of approximately 5,700. The Town Board is the legislative body that is responsible for managing Town operations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with Board-adopted policy and if Village information technology (IT) policies and … Village of Lyndonville Leave Time Benefits and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Oversight of Career and Technical Education Programs in New York State Schools
… and Boards of Cooperative Educational Services (BOCES) can do to enhance CTE programs. The audit covered the 2015-16 … CTE programs and respective student enrollments generally do not align with occupations that are most in demand, … and Boards of Cooperative Educational Services can do to enhance CTE …
https://www.osc.ny.gov/state-agencies/audits/2020/12/21/oversight-career-and-technical-education-programs-new-york-state-schools