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Oversight of Undistributed Child Support Funds
… Purpose To determine if the Office of Temporary and Disability Assistance’s (OTDA) oversight and guidance are sufficient for local social service districts to effectively reduce … To determine if the Office of Temporary and Disability Assistances oversight and …
https://www.osc.ny.gov/state-agencies/audits/2018/02/09/oversight-undistributed-child-support-fundsOversight of the Agricultural Assessment Program
… 1971 to protect and promote the availability of land for farming purposes. The law allows reduced property tax bills …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programAssessment and Collection of Selected Penalties
… To determine whether the Workers Compensation Board WCB is properly billing collecting and promptly …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesOverpayments of Certain Medicare Crossover Claims
… dual eligible individuals, Medicare is the primary claims payer - and Medicaid, as a secondary payer, pays the individual's Medicare deductibles and …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsTown of Lapeer – Budgeting (2024M-127)
… The Board did not develop and adopt realistic budgets. As a result, unrestricted fund balance in these funds increased to levels between 85 and 182 percent … determined that estimated revenues were underestimated in the general and highway funds, and budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2025/01/31/town-lapeer-budgeting-2024m-127Town of Arietta – Budgeting (2016M-308)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … January 1, 2013 through June 30, 2016. Background The Town of Arietta is located in Hamilton County and has a population … Town of Arietta Budgeting 2016M308 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-arietta-budgeting-2016m-308American Academy of Pediatrics, District II
… the Executive Director submitted false third-party vendor documents in support of inflated charges on the AAP invoices – including four documents he created or altered. As a result of these … a False Instrument for Filing in the First Degree (a class E felony). We will continue to work with the Office of the …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/american-academy-pediatrics-district-iiTown of Genesee – Disbursements (2016M-433)
… of our audit was to review the cash disbursement process for the period January 1, 2015 through December 2, 2016. … an elected five-member Town Board. Budgeted appropriations for 2016 totaled approximately $750,000. Key Findings The … the Supervisor's duties of disbursing funds through wire transfers and electronic payments. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-genesee-disbursements-2016m-433Town of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately … Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Collection of Medicaid Accounts Receivable (Follow-Up)
… was issued on September 9, 2010, examined whether the Department of Health (Department) effectively recovered … accounts receivable due from inactive providers and seek recovery of accounts receivable that were owed by providers … the Department ensure its procedures and practices address the recovery of all accounts receivables identified …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followCOLA – Child Center of New York
… Purpose The objective of our examination was to determine whether the cost of living adjustment (COLA) payment made by the Department of … The objective of our examination was to determine whether the cost of living adjustment COLA payment made by the Department …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkReview of Trivision Tek Group, Inc.
… the final $211,109 payment request from Trivision to ESD. In addition, ESD terminated GDA X199 recovered the $138,891 …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Stuyvesant – Procurement (2017M-54)
… 15, 2016. Background The Town of Stuyvesant is located in Columbia County and is governed by an elected five-member …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-stuyvesant-procurement-2017m-54Town of Orangetown – Overtime (2017M-48)
… Audit The purpose of our audit was to examine overtime pay for the period January 1, 2015 through July 19, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $73 million. Key Findings The … of work schedules, time sheets and payroll summaries for two payroll periods disclosed discrepancies between these …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orangetown-overtime-2017m-48Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … sought for: 52 purchases subject to competitive bidding requirements totaling $463,310. 31 purchases totaling … contracts for public works purchases totaling $31,689. Insurance coverage and engineering services totaling …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Village of Sloan – Clerk-Treasurer (2024M-109)
… also did not provide timely or accurate financial reports to the Board of Trustees (Board). As a result, the Board may … on the monthly Treasurer’s reports, that were provided to the Board approximately six weeks after month-end, were … review the Clerk-Treasurer’s financial records to ensure transactions were recorded accurately and in a …
https://www.osc.ny.gov/local-government/audits/village/2024/11/15/village-sloan-clerk-treasurer-2024m-109Village of Earlville – Collections (2024M-128)
… recorded and deposited all collections accurately and in a timely manner. Key Findings Although the … accurately recorded collections that we reviewed in the central accounting records, she did not always deposit collections in a timely manner. We also identified that staff in the …
https://www.osc.ny.gov/local-government/audits/village/2025/01/10/village-earlville-collections-2024m-128Town of Franklinville – Procurement (2024M-56)
… Further, they did not research publications or attend free trainings that were available to assist them in their …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56Tuition Assistance Program – College of Westchester
… The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. … future compliance with the eligibility requirements cited in the report. Westchester should comply with the State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterSelected Aspects of Subway Station Safety
… has taken appropriate steps to make all of its subway stations safe, and whether “Help Points” and “Customer … cleanliness for the daily riders who use its 469 subway stations is one of Transit’s essential duties. This is the … Manual requires Station Supervisors to inspect subway stations at least once every 72 hours. Division’s Bulletin …
https://www.osc.ny.gov/state-agencies/audits/2017/06/15/selected-aspects-subway-station-safety