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Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, … The Board has not established criteria and procedures for selecting projects and subleases. The Board does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… training was provided to the central treasurer or faculty advisors outlining their job duties. Reviewed remittances … received from the student treasurers and faculty advisors were not provided. The student treasurers’ records … a timely manner. Ensure the central treasurer and faculty advisors are properly trained and maintain adequate and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Eastchester – Parking Ticket Collections (2012M-246)
… for parking violations. Key Findings The Court’s parking ticket collection rate exceeded 85 percent during fiscal … August 28, 2012, they still remained on the unpaid parking ticket record. Town officials stated that parking ticket revenue is not included in the budget as a revenue …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246City of Newburgh – Budget Review (B6-15-24)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling $15 million to liquidate the accumulated deficit in the City’s general fund as of December 31, 2010. Local …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… financial condition and its accountability over the water and sewer funds for the period June 1, 2012 through May … classify the amounts due to the general fund from the water and sewer funds. For the fiscal year ending May 31, 2013, the water and sewer funds owed the general fund $440,974. For the …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… accountability for individual fund assets. Click here to download the table below as a Microsoft Excel file . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… and suitable for children and maintained in a state of good repair and sanitation. Our initial audit report, which …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… clinic, durable medical equipment, transportation, and eye care services; $333,504 in improper payments identified …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… billings and hospital, clinic, transportation, and eye care services. By the end of the audit fieldwork, …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Samaritan Village, Inc. – Chemical Dependency Services Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) is … administers programs for the prevention and treatment of alcohol and substance abuse. On October 1, 2009, OASAS … inappropriate, undocumented or questionable expenses. Of this amount, $253,957 was for personal services and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… costs submitted by The Kelberman Center, Inc. (Kelberman) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual. The audit covered expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended … rates set by SED. The reimbursement rates are based on school year financial information, including costs that …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualCompliance With Special Education Requirements – Evaluations (Follow-Up)
… of Education (Regulations) stipulate requirements for the referral, evaluation, Individualized Education Program (IEP) … – the focus of the initial audit report – includes a referral from a parent/guardian or other interested …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-followBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… controls. The District entered into a new three-year lease with the Company effective January 1, 2011 to pay rent … that the payment for at least the first two years of the lease doubled the cost for the same space, it is questionable … District’s ability to absorb any future increases in the lease payment. Key Recommendations Develop, adopt, and …
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 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-b7-16-9City of Yonkers – Budget Review (B23-6-6)
… the City of Yonkers’ financial condition in the current and future years. Background The Office of the State … that the City’s adopted budget for fiscal year 2023-24 and the related justification documents are in material … budget totals $1.43 billion. The budget includes operating and debt service funding of $733.8 million for the Yonkers …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
… Although the County has not developed a written plan for bridge maintenance and repair, it has taken action in recent years to improve and maintain bridge ratings. We tested the flags issued during the last … structural failure was a potential outcome before the next bridge inspection. The County’s response to these four flags …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… Downtown Ithaca Business Improvement District DIBID Disbursements 2012M252 …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252City of Yonkers – Budget Review (B22-6-6)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and future … New York Office of the State Comptroller City of Yonkers Budget Review B2266 …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… 1, 2009, to May 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately … Town of Black Brook Financial Condition of Sewer and Water Districts …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Comptroller DiNapoli Releases School Audits
… to determine the set-aside for tuition billing. Cambridge Central School District – Medicaid Reimbursements (Washington … could have realized revenues totaling $12,502. Camden Central School District – Claims Audit Process (Oneida … scholarship payments totaling $4,750. Rotterdam-Mohonasen Central School District – Cafeteria Operations (Albany …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits