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Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… Purpose of Audit The purpose of our audit was to determine if Library/Museum officials provided adequate oversight of the Library/Museum’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… 30, 2013. Background The Town of Willsboro is located in Essex County and has a population of approximately 2,025. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68City of Niagara Falls – Financial Management and Information Technology (2013M-47)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, the recording of financial activity, and the information technology …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process
… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-functionDiNapoli: New York Ranks Last in Balance of Payments With Washington
… in the Federal Budget Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-new-york-ranks-last-balance-payments-washingtonState University of New York Upstate Medical Center – Selected Travel Expenses
… Purpose To determine whether the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… District Attorney Todd Casella, and Yates County Sherriff Ronald Spike announced the arrest of Julie Brown, former … by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
The purpose of our audit was to review the Supervisors financial records and reports for the period January 1 2012 through July 8 2014
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… fire protection and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. … of approximately 20 active members and is governed by an elected four-member Board of Directors. Budgeted …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… bed reserve days in excess of prescribed limits and that it sufficiently coordinates its monitoring activities to …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followInstitutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… identified $456,292 in reported costs that did not comply with Manual requirements; we recommend such costs be … to the Institutes’ CFRs and reimbursement rates. Work with Institutes officials to help ensure their proper … Ensure that costs reported on annual CFRs comply with Manual requirements. Other Related Audits/Reports of …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualSouthern Westchester Board of Cooperative Educational Services – Billed Receivables (2015M-364)
… the effectiveness of the billed receivable process for the period July 1, 2014 through August 25, 2015. … approximately 104,000 students. Budgeted appropriations for the 2015-16 fiscal year total approximately $153.5 … that amounts due for cooperative services are settled in accordance with contractual provisions. BOCES does not …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/22/southern-westchester-board-cooperative-educational-services-billed-receivablesTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… the projected cost and/or energy savings achieved by BOCES for the period July 1, 2014 through September 30, 2015. … with approximately 900 students Budgeted appropriations for the 2015-16 fiscal year are $42.9 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceOrleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… is a governmental entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… are properly billed and use a consistent billing method to bill for the servic … OnondagaCortlandMadison Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalRenaissance Academy Charter School of the Arts – Financial Operations (2016M-198)
… education to approximately 250 students, is located in the Town of Greece, Monroe County. The School, which is a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/renaissance-academy-charter-school-arts-financial-operations-2016m-198Vertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … educational corporation that operates as a charter school in the City of Rochester in Monroe County. The School, which … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mTown of Webb Union Free School District – Fund Balance (2016M-140)
… our audit was to review the District’s financial condition for the period July 1, 2012 through November 30, 2015. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $8.8 million. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/town-webb-union-free-school-district-fund-balance-2016m-140HTA of New York, Inc. – Compliance With the Reimbursable Cost Manual
… ended June 30, 2014. Background HTA is an SED-approved, for-profit special education provider located in Westchester … the ages of three and five years. HTA is reimbursed for preschool special education services through rates set by … that HTA reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/15/hta-new-york-inc-compliance-reimbursable-cost-manualKenmore-Town of Tonawanda Union Free School District – Financial Management (2015M-155)
… 2015. Background The Kenmore-Town of Tonawanda Union Free School District is located in the Town of Tonawanda, Erie … with excess funds. … KenmoreTown of Tonawanda Union Free School District Financial Management 2015M155 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/06/kenmore-town-tonawanda-union-free-school-district-financial-management