Search
Selected Aspects of Discretionary Spending
… accomplish its mission, the Authority incurs direct costs for specific program purposes, and it incurs indirect or … and formal approvals that are necessary to be accountable for such costs. Key Finding The Authority does not have … documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Medicaid Program – Managed Care Payments to Unenrolled Providers
… providers in the state Medicaid program by January 1, 2018 (with the exception of certain provider types). … and out-of-network) who had a Medicaid enrollment application that was either denied by the Office of the Medicaid Inspector General, …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersProblem Gambling Treatment Program
… six inpatient Addiction Treatment Centers, and the Queens Center for Excellence, which provides education, … and treatment services at 13 private providers throughout Queens County. OASAS also has a toll-free HOPEline, which …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programOther Bulletin No. 52
… Code will be Bargaining Unit 78 (Tug Hill Commission). The Union Code will remain CSE. A new Earnings Program will be … replace 79C for all affected employees. Salary Plan LEC (Legislative Commission) will contain the existing salary … Unit: 78 (Tug Hill Commission) Salary Plan: LEC (Legislative Commission) All subsequent rows on the Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsState Agencies Bulletin No. 433
… Purpose To inform Executive agencies of new procedures for processing Step 3 Out-of-Title Grievances and the new earnings code S3G . Affected Employees Employees eligible for the awards Effective Date(s) Immediately Background … To inform Executive agencies of new procedures for processing Step 3 OutofTitle Grievances and the new …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/433-new-earnings-code-and-procedures-step-3-out-title-grievancesValley Stream Central High School District – Capital Assets (2025M-16)
… to our brochure, Responding to an OSC Audit Report , which you received with the draft audit report. The CAP should be …
https://www.osc.ny.gov/local-government/audits/school-district/2025/12/19/valley-stream-central-high-school-district-capital-assets-2025m-16New Hartford Central School District – Payroll (2021M-149)
… Our audit found that District officials accurately paid $3.1 million in salaries and wages to the 48 employees we … District officials to strengthen internal controls over payroll. Officials did not: Adequately segregate the duties … of or establish adequate compensating controls over the payroll clerk who could add new employees to the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/new-hartford-central-school-district-payroll-2021m-149Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)
… payments. Ensure all inputs including final salaries that drive the separation payment calculation spreadsheet are …
https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021mCopiague Fire District – Credit Card Purchases (2019M-98)
… made during our audit period, 753 totaling $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the … by sufficient supporting documentation which is attached to each credit card claim. Ensure that District officials and …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98Town of Oneonta – Town Clerk (2021M-59)
… - pdf ] Audit Objective Determine whether the Town of Oneonta (Town) Clerk properly recorded, deposited and … Determine whether the Town of Oneonta Town Clerk properly recorded deposited and remitted …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Stanford – Financial Management (2021M-130)
… over the prior year and levied more taxes than necessary to fund general fund operations. Exceeded its fund balance … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130Cobleskill-Richmondville Central School District – Fund Balance Management (2022M-47)
… School District (District) Board of Education (Board) and officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the … 2020-21 by an average of $2.8 million, or 6.6 percent, and appropriated fund balance that was not used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/cobleskill-richmondville-central-school-district-fund-balance-managementWorcester Central School District - Fund Balance Management (2022M-75)
… Determine whether the Worcester Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/worcester-central-school-district-fund-balance-management-2022m-75Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Jefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
… report – pdf] Audit Objective Determine whether Jefferson-Lewis-Hamilton- Herkimer-Oneida Board of Cooperative Educational …
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesScarsdale Union Free School District – Overtime (2022M-105)
… report – pdf] Audit Objective Determine whether the Scarsdale Union Free School District (District) officials … Determine whether the Scarsdale Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105City of Lackawanna – Garbage Collection Fees (2021M-206)
… (City) officials properly assessed and billed solid waste (garbage) collection fees (garbage fees). Key Findings City officials did not always assess and bill garbage fees in accordance with the City Code (Code). … City officials properly assessed and billed solid waste garbage collection fees garbage fees …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Ontario County Four Seasons Development Corporation – Procurement (2021M-197)
… pdf] Audit Objective Determine whether Ontario County Four Seasons Development Corporation (Corporation) officials used … Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationIslip Fire District – Disbursements (2020M-9)
… inappropriately paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-disbursements-2020m-9City of Johnstown – Financial Management (2020M-134)
… report - pdf] Audit Objective Determine whether the City of Johnstown (City) officials maintained accurate and … and 2017 and had not filed the reports for 2018 or 2019 as of December 2, 2020. Without accurate financial records, the … respond to our findings and recommendations within 30 days of the exit conference, but they did not respond. …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134