Search
Review of the Local Development Corporation of Laurelton, Rosedale and Springfield Gardens (LDC)
… the LDC needed to demonstrate that the entire $65,000.00 in expenses was incurred during the contract period for work … Findings The LDC was able to substantiate only $4,284.09 in expenses under the contract. As a result, we rejected a … $48,750.00. Consequently, the LDC has retained $11,965.91 in advance funds for unsubstantiated expenses ($16,250.00 …
https://www.osc.ny.gov/state-agencies/audits/2015/08/24/review-local-development-corporation-laurelton-rosedale-and-springfield-gardens-ldcTown of Hartford – Online Banking and Information Security (2016M-385)
… or a written agreement with the Clerk's private accounting firm or any third party used for IT services to outline the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hartford-online-banking-and-information-security-2016m-385Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… year totaled $12 million. Key Findings The Board has not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for Department employees to … fees for recreational programs. Department staff does not consistently issue duplicate receipts for cash that is …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Latham Fire Department – Length of Service Awards Program (2016M-279)
… Purpose of Audit The purpose of our audit was to examine the … County. The Department, which was incorporated in 1910, is governed by an elected five-member Executive Committee. … has not established procedures to ensure the information is organized and accurately recorded. The Committee did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Pittsfield Fire District – Board Oversight (2016M-305)
… Purpose of Audit The objective of our audit was to examine internal … July 31, 2016. Background The Pittsfield Fire District is a district corporation of the State, distinct and separate … the Town of Pittsfield, in Otsego County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/12/09/pittsfield-fire-district-board-oversight-2016m-305Painted Post Fire Department – Cash Receipts and Disbursements (2016M-312)
… 1, 2015 through July 27, 2016. Background The Painted Post Fire Department provides fire protection services for the Villages of Painted Post and Riverside in Steuben County. The Department is …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/painted-post-fire-department-cash-receipts-and-disbursementsTown of Ulster – Fire Protection Services (2015M-177)
… districts for the period January 1, 2013 through March 31, 2015. Background The Town of Ulster is located in …
https://www.osc.ny.gov/local-government/audits/town/2017/11/06/town-ulster-fire-protection-services-2015m-177Oriskany Central School District – Procurement (2017M-87)
… Background The Oriskany Central School District is located in the Towns of Marcy, Whitestown and Floyd and the City of Rome in Oneida County. The District, which has approximately 600 … requiring quotes and found 64 invoices totaling $44,956 in which no quotes were documented. Key Recommendations Issue …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/28/oriskany-central-school-district-procurement-2017m-87Williamson Central School District – Procurement of Professional Services (2016M-55)
… Purpose of Audit The purpose of our audit was to review the … 2016. Background The Williamson Central School District is located in the Towns of Ontario, Marion, Sodus and … operates three schools with approximately 1,065 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/williamson-central-school-district-procurement-professional-servicesWesthill Central School District – Procurement (2016M-182)
… Purpose of Audit The purpose of our audit was to evaluate the District’s purchasing practices for the period July 1, 2014 through December 31, 2015. … County. The District, which operates three schools with approximately 1,775 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/westhill-central-school-district-procurement-2016m-182East Bloomfield Central School District – Online Banking (2016M-14)
… The East Bloomfield Central School District is located in the Towns of Bristol, Canandaigua, East Bloomfield, Richmond, Victor and West Bloomfield in Ontario County. The District, which operates two schools … Establish written online banking procedures as specified in Board policy. Designate one computer to be strictly …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/east-bloomfield-central-school-district-online-banking-2016m-14City of Albany – Payroll (2015M-110)
… departments. Ensure that DGS employees work their required weekly hours in accordance with their collective bargaining …
https://www.osc.ny.gov/local-government/audits/city/2015/09/16/city-albany-payroll-2015m-110Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… employee leave accruals for the period July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsIndustrial Development Agency Information
… PARIS Login PARIS FAQs PARIS Handbook [pdf] Instructions for Authorizers [pdf] Online Services Enrollment Form [pdf] … Data (financial, project, debt data) OSC Financial Data for Local Governments OSC Data by Region - Interactive Map … Research Reports OSC IDA Audit Reports Other Information for Public Authorities … Industrial Development Agency …
https://www.osc.ny.gov/local-government/resources/industrial-development-agency-informationMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… provider. The audit covered the period from September 26, 2012 to December 31, 2016. Background Medicaid provides … since September 2012. During the period from September 26, 2012 to December 31, 2016, Medicaid paid the provider $2.4 million for 26,345 transportation claims. Key Finding The provider did …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background … The District’s general fund budget totaled $185,551 for the 2013 fiscal year. Key Findings The Board has adopted … While the Treasurer maintained cash balances showing increases and decreases for checking and saving accounts, he …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mCity of Yonkers – Budget Review (B6-14-14) - Revised
… more than the City’s adopted budget for 2013-14, an increase of 3.1 percent. Key Findings The budget includes …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedState Comptroller DiNapoli Releases State Audits
… the following audits have been issued: Port Authority of New York and New Jersey (PANYNJ): Inspecting Highway … Preferred Source Contracting (2014-S-77) Although SED is responsible for monitoring the New York State Industries … it has provided only minimal oversight. As such, there is little assurance that NYSID is awarding contracts in a …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member contributions (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or insufficient) contributions were made. If …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-payments