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Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have been effectively … (EO 111) issued on June 10, 2001, directs State agencies and public authorities to be more energy efficient and environmentally proactive. It requires them to reduce, by …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionEnforcement of Mitchell-Lama Surcharge Provisions
… whether surcharges are being appropriately assessed and collected at Mitchell-Lama housing developments … by the New York City Department of Housing Preservation and Development (HPD). This audit focused on the income affidavits submitted for the 2012 calendar year and related processes. Background HPD is the nation’s largest …
https://www.osc.ny.gov/state-agencies/audits/2016/03/10/enforcement-mitchell-lama-surcharge-provisionsSelected Aspects of Discretionary Spending
… discretionary spending complied with its guidelines and was reasonable, adequately supported, and properly approved. Our audit period was April 1, 2010 to … (Authority) was created in 1969. Its mission is to provide and continuously improve public transportation services in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Medicaid Program – Managed Care Payments to Unenrolled Providers
… Medicaid managed care organizations violated federal and State regulations by making payments to unenrolled … networks by contracting with physicians, hospitals, and other providers to provide medical care to their members. The 21st Century Cures Act (Act) and additional federal guidance mandated that managed care …
https://www.osc.ny.gov/state-agencies/audits/2024/06/04/medicaid-program-managed-care-payments-unenrolled-providersProblem Gambling Treatment Program
… Purpose To determine whether the Office of Alcoholism and Substance Abuse Services (OASAS) has sufficient treatment … systems, with approximately 1,600 prevention, treatment, and recovery programs, including, as of 2005, problem … programs, six inpatient Addiction Treatment Centers, and the Queens Center for Excellence, which provides …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programOther Bulletin No. 52
… processing of the Bargaining Unit, Benefit Program and Earnings Program change Affected Employees Payroll … Date(s) The new Bargaining Unit Code, Benefit Program, and new Earnings Program will be set up with the effective … following new data elements with respect to the employees and their positions: A new Bargaining Unit Code will be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-52-new-bargaining-unit-code-benefit-program-and-earningsContract Advisory No. 4
… the Statewide Financial System with Invalid Business Unit and Department IDs Guidance: Agencies may have multiple … Chapter XI, Section 2 - Comptroller Approval of Contracts and General Contracts Processing . Contracts Subject to OSC … Audit ID in the SFS will change (because the Business Unit and/or Department ID will change) this will NOT require a …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/4-business-unit-and-department-id-combinations-used-create-contracts-statewideTown of Oneonta – Town Clerk (2021M-59)
… Town of Oneonta (Town) Clerk properly recorded, deposited and remitted Clerk fees in a timely manner. Key Findings The Clerk properly recorded all the fees we reviewed and remitted all fees collected during the audit period in a … 30, 2020, the Clerk’s bank account held an unaccounted for and unremitted cash balance of $262. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Town of Stanford – Financial Management (2021M-130)
… Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial condition and did not adopt realistic budgets. The Board: Adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58 percent decrease in …
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)
… 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 … District officials generally agreed with our findings and recommendations and indicated they will take corrective …
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)
… ensured online banking transactions were appropriate and secure. Key Findings While we found online banking … Monitor computer use with the acceptable use policy and regulations. Key Recommendations Ensure the written bank … use to ensure compliance with the acceptable use policy and regulations. District officials generally agreed with our …
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)
… officials used competitive methods when procuring goods and services. Key Findings BOCES officials did not always use competitive methods when procuring goods and services. We examined purchases totaling $8.2 million and found purchases totaling $1.2 million were either not …
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)
… officials ensured overtime was properly approved, accurate and monitored. Key Findings Although overtime was properly … to ensure the accuracy of overtime charges. Adopt policies and procedures with clear guidelines for overtime work, … officials generally agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/16/scarsdale-union-free-school-district-overtime-2022m-105Islip Fire District – Disbursements (2020M-9)
… in compliance with New York State General Municipal Law and the District’s policies. Key Findings The Board: Made an … paid for medical expenditures. Ensure all gas and general credit card charges are sufficiently supported with itemized receipts before audit and approval for payment. Ensure that conference and travel …
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)
… the City of Johnstown (City) officials maintained accurate and complete financial information to adequately manage … Key Findings City officials did not maintain accurate and complete financial information to adequately manage … annual financial reports late for fiscal years 2016 and 2017 and had not filed the reports for 2018 or 2019 as of …
https://www.osc.ny.gov/local-government/audits/city/2021/03/19/city-johnstown-financial-management-2020m-134Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… 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 … As a result, they were not transparent with taxpayers and the District levied more taxes than needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mCity of Lackawanna – Garbage Collection Fees (2021M-206)
… City of Lackawanna (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 … not provide adequate oversight or develop written policies and procedures for assessing and billing garbage fees. 30 of …
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)
… officials used a competitive process to procure goods and services. Key Findings Corporation officials did not … documentation of purchasing processes when procuring goods and services. The Corporation's procurement policy (Policy) lacks a provision for sole source purchases and guidance for maintaining documentation to support that …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationEast Ramapo Central School District - Textbooks Loaned to Nonpublic School Students (2019M-171)
… if District officials established eligibility for and maintained an inventory of textbooks loaned to nonpublic … systems in place to verify that textbooks purchased for and loaned to nonpublic schools were only provided to … students. We reviewed 300 nonpublic school student records and found that 114 students were provided with textbooks even …
https://www.osc.ny.gov/local-government/audits/school-district/2020/08/03/east-ramapo-central-school-district-textbooks-loaned-nonpublic-school