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State Comptroller DiNapoli Releases Audits
… Inappropriately Enroll as Recipients and Overcharge for Vision Services (Follow-Up) (2017-F-11) An initial audit … recipients and inappropriately billed Medicaid for vision services. In a follow up, auditors found that of the … written off ($5.4 million in OTG tolls) or uncollected ($2.3 in OTG tolls and $3.6 in Deferred Tolls).In addition, …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsX.3.B OSC Vendor Registration – X. Guide to Vendor/Customer Management
… relationship is anticipated must be added to the SFS Vendor File as a regular vendor. In the majority of cases, agencies doing business with the vendor are responsible to initiate the vendor add process in … to New York State must be registered in the Statewide Vendor File …
https://www.osc.ny.gov/state-agencies/gfo/chapter-x/x3b-osc-vendor-registrationNew York City Department of Homeless Services – Oversight of Contract Expenditures of Church Avenue Merchants Block Association, Inc.
… whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with Church … period from July 2020 through June 2023. About the Program DHS, an administrative unit of the New York City Department … fiscal oversight of the homeless shelters. In July 2011, DHS contracted with CAMBA, a City-based not-for-profit …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/new-york-city-department-homeless-services-oversight-contract-expenditures-church-avenueSelected Safety and Security Equipment at Subway Stations
… whether the Metropolitan Transportation Authority’s (MTA) New York City Transit (Transit) ensures that safety and … using the public transportation system in four of New York City’s boroughs. EMD is a reporting unit of … emergency assistance. This equipment is installed in all New York City boroughs, except Staten Island. EMD has a …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stationsMitchell-Lama Vacancies
… Preservation and Development (HPD) is ensuring that vacant apartments at Mitchell-Lama developments are filled timely. Our audit covered apartments that were vacant, and those that became vacant, in … co-op developments with approximately 47,000 total apartments. Apartments in Mitchell-Lama developments tend to …
https://www.osc.ny.gov/state-agencies/audits/2021/07/13/mitchell-lama-vacanciesBlock Institute School – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Block Institute School (Block) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Block’s CFR for the fiscal year ended June 30, 2017 and … To determine whether the costs reported by Block Institute School on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manualXI-A.9 Receiving – XI-A. Purchasing
… Packing Slips Bill of Lading Courier Delivery Number (e.g. FedEx, UPS) Specific Serial Numbers Receiving Slips For more …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a9-receivingPennellville Volunteer Fireman’s Association, Inc. – Financial Operations (2015M-144)
… Association, Inc. is a not-for-profit corporation located in the Town of Schroeppel, Oswego County. The District, which … proper purposes because it did not include key controls in the bylaws. The Treasurer did not maintain adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/11/16/pennellville-volunteer-firemans-association-inc-financial-operations-2015mTuckahoe Union Free School District – Financial Condition and Information Technology (2015M-152)
… private information. Evaluate the setup of the web content filter, monitor internet usage and enforce the acceptable use …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/16/tuckahoe-union-free-school-district-financial-condition-and-informationTown of Carlisle – Fund Balance (2017M-106)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s fund balance management for the period … for 2017 totaled $827,305. Key Findings The Board has not developed a fund balance policy or comprehensive … that year. The Board increased real property taxes to finance operations and its conservative budgeting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-carlisle-fund-balance-2017m-106Town of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 residents. The … by a five-member elected Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182West Albany Fire District – Credit Card Purchases (2017M-15)
… The purpose of our audit was to determine whether credit card purchases were approved in advance and related claims … to identify individuals authorized to approve credit card purchases or the documentation required before making … documentation. Key Recommendations Ensure that credit card users obtain prior approval for purchases to be made …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15XII.6.Z Processing Payments to Complex Entities – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Some Business Units experience problems when … and Section 5.C - Selecting the Appropriate Vendor and Address Sequence of this Chapter, Business Units must assign … including qualified HEAP recipients, in Nassau and Suffolk counties and the Rockaway Peninsula in Queens. LIPA …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6z-processing-payments-complex-entitiesOnondaga-Cortland-Madison Board of Cooperative Educational Services – Managed Technical Support (2016M-299)
… Department (SED) requirements for providing shared Managed Technical Support to school districts for the period July 1, … June 30, 2015. Background The Onondaga-Cortland-Madison Board of Cooperative Educational Services (BOCES) is a public … school districts. BOCES is governed by an 11-member Board of Education elected by the boards of the component …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/16/onondaga-cortland-madison-board-cooperative-educational-services-managed-technicalManchester-Shortsville Central School District – Procurement of Professional Services (2016M-157)
… July 1, 2014 through December 31, 2015. Background The Manchester-Shortsville Central School District is located in the Towns of Manchester, Hopewell and Farmington in Ontario County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/manchester-shortsville-central-school-district-procurement-professionalMadison Central School District – Procurement of Professional Services (2015M-322)
… Background The Madison Central School District is located in the Towns of Eaton, Madison and Stockbridge in Madison County and the Towns of Augusta, Marshall and Vernon in Oneida County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/madison-central-school-district-procurement-professional-services-2015mHalcottsville Fire Department – Cash Receipts and Disbursements (2014M-190)
… is a volunteer organization located in the Town of Middletown, Delaware County. The Department provides fire protection services to the Middletown-Hardenburgh Fire District and has approximately 15 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/10/halcottsville-fire-department-cash-receipts-and-disbursements-2014m-190Elmsford Union Free School District – Fixed Assets (2017M-147)
… Purpose of Audit The purpose of our audit was to determine whether the District properly recorded and … records each year and ensure that they are accurate and up-to-date. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/27/elmsford-union-free-school-district-fixed-assets-2017m-147Glens Falls Housing Authority – Tenant Rents (2014M-370)
… to New York State Public Housing Law to provide low rent housing for qualified individuals. Operating … segregated and compensating controls were insufficient. Rent money was not adequately secured and was not always deposited in a timely manner. Receipts for rent were not issued to apartment complex tenants. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370Buffalo Sewer Authority – Industrial Waste Section (2016M-434)
… July 1, 2015 through November 7, 2016. Background The Buffalo Sewer Authority is a public benefit corporation … Authority Board appointed by the Mayor of the City of Buffalo, provides sewer services for approximately 106,000 … Buffalo Sewer Authority Industrial Waste Section 2016M434 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/buffalo-sewer-authority-industrial-waste-section-2016m-434