Search
Town of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… cash book and chronologically identify individual receipts when this information is not documented by computer. Ensure …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… through October 31, 2014. Background The Village of Round Lake is located in the Town of Malta, Saratoga County, and … Village of Round Lake Budgeting Practices and Financial Condition 2015M26 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… July 8, 2014. Background The Town of Barre is located in Orleans County and had a population of 2,025 as of the … with which the Board contracted to assist the Supervisor in fulfilling his financial duties. The Town’s financial … transfers and the transfers were not always repaid in a timely manner. Board minutes contained no evidence that …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220Administration of Contract C007373 With the Institute for Community Living
… administering its contract with the Institute for Community Living (ICL) by ensuring that contracted services … which combines affordable housing and varying levels of community-based support services, depending on the needs of … Administration of the Contract With the Center for Urban Community Services (2014-N-5) Office of Mental Health: Sky …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/administration-contract-c007373-institute-community-livingNY State Comptroller DiNapoli Announces Appointment of Interim Emerging Managers Director
… New York State Comptroller Thomas P. DiNapoli today announced … of Sylvester (Sly) McClearn to interim director of the New York State Common Retirement Fund’s (Fund) Emerging … at the helm.” A photo of McClearn is available. About the New York State Common Retirement Fund The New York State …
https://www.osc.ny.gov/press/releases/2023/02/ny-state-comptroller-dinapoli-announces-appointment-interim-emerging-managers-directorVillage of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… Purpose of Audit The purpose of our audit was to determine whether the Village’s water supply capital … Key Findings The Clerk-Treasurer did not provide budget-to-actual reports of revenues and expenditures or project balances for assets and liabilities to the Board, and although budget amendments were authorized …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163Town of Hempstead Sanitary District Number 14 – Board Oversight (2017M-40)
… 2016. Background The Town of Hempstead Sanitary District Number 14 is located in the Town of Hempstead in Nassau … and include a statement in the minutes detailing the total number of claims and total dollar amount approved to be paid … Town of Hempstead Sanitary District Number 14 Board Oversight 2017M40 …
https://www.osc.ny.gov/local-government/audits/district/2017/06/02/town-hempstead-sanitary-district-number-14-board-oversight-2017m-40Town of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… January 1, 2011, to July 31, 2012. Key Findings The Town does not reconcile the amount of money collected with the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… entity covering the area of 13 component school districts in Orleans and Niagara counties. BOCES, which provides shared services in which component districts participate to enhance their … not statutorily allowed and had approximately $2.4 million in reserves that were not used and did not evidence plans for …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mSelected Aspects of Inspecting and Licensing Radioactive Materials and Radiation Equipment
… Purpose To determine whether the New York City Department of Health and Mental Hygiene … violations were followed up on in a timely manner. The audit covered the period July 1, 2014 to June 27, 2017. Background … To determine whether the New York City Department of Health and Mental Hygiene …
https://www.osc.ny.gov/state-agencies/audits/2018/08/21/selected-aspects-inspecting-and-licensing-radioactive-materials-and-radiation-equipmentTompkins-Seneca-Tioga Board of Cooperative Educational Services – Energy Performance Contract (2015M-315)
… Background The Tompkins-Seneca-Tioga BOCES is located in Tompkins County and is an association of nine component … the four year construction period that were not included in the original contract. We project BOCES will realize an additional $112,000 in reduced energy consumption costs over the EPC’s life. Key …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/04/tompkins-seneca-tioga-board-cooperative-educational-services-energy-performanceTown of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial activities for the … The District, which provides refuse and recycling pickup to over 50,000 residents and some commercial properties, is … resolutions or maintain accurate leave records and, as a result, paid nine employees for unused sick and vacation …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Administration of Concession Services at Riverbank State Park - Tri-State Snacks & Concessions
… Purpose To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) adequately monitored its concession contractor, … remitted the appropriate contract-related revenues to Parks. The audit covers the period February 1, 2011 to June … To determine whether the Office of Parks Recreation and Historic Preservation Parks adequately …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/administration-concession-services-riverbank-state-park-tri-state-snacks-concessionsTown of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
The purpose of our audit was to review the Towns internal controls over Court operations for the period January 1 2012 through June 12 2013
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… laboratory, rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must … with the Department and IPRO to review a judgmental sample of 297 hospital stays that were billed by ten … high incidence (32 percent) of overpayments from the sample that was reviewed, there is high risk that Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsNiskayuna No. 2 Fire District – Length of Service Award Program (2015M-73)
… separate from the Town of Niskayuna and Schenectady County in which it is located. The District is governed by an … number of points to volunteers for participation in department responses and accurately record volunteer … activities. District officials did not review the entries in the computer program unless the points earned as indicated …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/31/niskayuna-no-2-fire-district-length-service-award-program-2015m-73IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… For more information see Chapter XII, Section 6.J – Paying a Refund of this Guide. Before the agency submits the … is being moved from a federal funding source to another source, the movement of this expenditure must be done … Refunds and returns back to the Federal Government are not State expenditures and, therefore, must be recorded as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryAudit of the Tuition Assistance Program at New York Career Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a … three academic years ended June 30, 2011, NYCI received 2,045 TAP awards totaling $2.2 million that were paid to the school for 840 students. We …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteState University of New York Upstate Medical Center – Selected Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State, each of whom incurred over $100,000 in travel expenses during the three year period ended March … for two individuals paid by SUNY Center with outliers in the area of mileage; one of these individuals also had …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expenses