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Tuition Assistance Program – Fordham University
… West Harrison; and the Louis Calder Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled … For the three academic years ended June 30, 2014, the school certified 8,739 awards totaling $14.4 million that were paid to the school on behalf of 2,638 students. We reviewed a sample of …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityTuition Assistance Program – CUNY York College
… and the Commissioner of Education’s Rules and Regulations when certifying students for State financial aid. … (York) is a senior college within the City University of New York (CUNY). It was founded in 1966 and is located on a 50-acre campus in …
https://www.osc.ny.gov/state-agencies/audits/2017/01/11/tuition-assistance-program-cuny-york-collegeCUNY Bulletin No. CU-271
… Provisions and Eligibility Effective May 1, 2004, all full and part-time employees who are Active or on Paid or … Salary Increase of .5%.* Effective May 1, 2005, all full and part-time employees who are Active or on Paid or … Increase of 2.75% (Compounded). Effective May 1, 2006, all full and part-time employees who are Active or on Paid or …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-271-retroactive-salary-increases-employees-representedTuition Assistance Program – LaGuardia Community College
… For the three academic years ended June 30, 2012, the school certified 24,006 TAP awards totaling $31.2 million that were paid to the school on behalf of 12,976 students. We reviewed a sample of … We determined that LaGuardia was overpaid $91,911 because school officials incorrectly certified students as eligible …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAudit of the Tuition Assistance Program at Stony Brook University
… Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … Brook) is a university within the State University of New York system and is located in Suffolk County on Long Island. …
https://www.osc.ny.gov/state-agencies/audits/2014/12/26/audit-tuition-assistance-program-stony-brook-universityLancaster Central School District – Financial Management (2022M-37)
… complete report - pdf] Audit Objective Determine whether the Lancaster Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage fund …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/lancaster-central-school-district-financial-management-2022m-37Village of Hewlett Neck – Financial Management (2022M-35)
… complete report - pdf] Audit Objective Determine whether the Village of Hewlett Neck (Village) Board of Trustees (Board) adopted realistic budgets, and monitored and effectively managed fund balance. Key … appropriations were overestimated by a total of $171,095 from 2017-18 through 2020-21. As a result of the Village …
https://www.osc.ny.gov/local-government/audits/village/2022/07/08/village-hewlett-neck-financial-management-2022m-35Greenwich Central School District – Extra-Classroom Activities (2021M-20)
… maintain proper supporting documentation for all ECA club collections and fundraising events. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/greenwich-central-school-district-extra-classroom-activities-2021m-20Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… Remit real property taxes totaling nearly $1.4 million in 2017 and 2018 to the Town Supervisor (Supervisor) or … For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to 38 days late. Always … the required timeframe or remit them to the Supervisor in a timely manner. Key Recommendations Remit all real …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Overpayments of Certain Medicare Crossover Claims
… services rendered. On December 3, 2009, the Department of Health (Department) implemented the Medicare/ Medicaid … the Medicaid claims processing system (eMedNY) for payment of deductibles and coinsurance. Prior to the automated … owed; this often led to incorrect Medicaid payments of Medicare deductibles and coinsurance. Key Findings …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/overpayments-certain-medicare-crossover-claimsGates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… and addressing future operating and capital needs. In addition, the Board’s ability to assess the effect of … written long-term financial and capital plans to be used in conjunction with the budget process. Maintain reasonable, …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10XI.18.E Public Officers Law – XI. Procurement and Contract Management
… to be followed when contracting with current and former New York State employees. CONTRACTING WITH FORMER NYS EMPLOYEES In accordance with Public Officers Law §73(8)(a) (POL 73), former State employees are subject to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi18e-public-officers-lawTown of Coventry - Town Clerk/Tax Collector (2021M-180)
… report - pdf] Audit Objective Determine whether the Town of Coventry (Town) Town Clerk/Tax Collector (Clerk) recorded, … As a result, the Town’s collections were at a greater risk of being lost or misappropriated. The Clerk did not … collections and fees months after they were received. As of July 31, 2021, a portion of real property tax penalties …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-coventry-town-clerktax-collector-2021m-180Village of Port Jefferson – Justice Court Operations (2020M-56)
… complete report - pdf ] Audit Objective Determine whether the Justices provided adequate oversight to ensure receipts … provided by the Senior Court Clerk to the Comptroller’s office were altered. There was a cash shortage of $2,096. The … issued or voided. These findings were referred to outside law enforcement for review. Key Recommendations The Justices …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… City School District (District) officials procured goods and services in accordance with the District’s procurement policy and applicable statutes. … goods and services were procured in accordance with the New York State General Municipal Law (GML) or the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198Town of Attica – Payments to Not-for-Profit Organizations (2021M-125)
… not-for-profit organizations were for appropriate purposes and were properly approved and supported. Key Findings The payments Town officials made to not-for-profit …
https://www.osc.ny.gov/local-government/audits/town/2021/12/17/town-attica-payments-not-profit-organizations-2021m-125Town of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99II.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account … The basic financial statements consist of the following: Statement of Net Position (reporting government-wide) Statement of Activities (reporting government-wide) Balance …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsInspector General
… to receive calls from OSC officers and employees and the public; Powers The Inspector General shall have the power to: …
https://www.osc.ny.gov/common-retirement-fund/resources/inspector-generalBroadalbin-Perth Central School District – Online Banking (2020M-144)
… complete report - pdf ] Audit Objective Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions … were appropriate and information was secure. Key Findings The Board and District officials did not adequately safeguard …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/broadalbin-perth-central-school-district-online-banking-2020m-144