Search
Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … Board that is appointed by the County Legislature. For calendar year 2014, the Agency had 10 active projects, … The Board has not established criteria and procedures for selecting projects and subleases. The Board does not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSalem Central School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-394)
… internal controls over extra-classroom activity funds for the period July 1, 2012 through June 30, 2013. Background … five elected members. The District’s budgeted expenditures for the 2012-13 fiscal year totaled approximately $11.1 … adopt and implement appropriate policies and procedures for the extra-classroom activity fund. The audit identified …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/salem-central-school-district-internal-controls-over-extra-classroomTown of Eastchester – Parking Ticket Collections (2012M-246)
… to May 31, 2012, Town employees issued over 23,600 parking tickets and the Town collected approximately $806,000 in … Court still had $1.89 million in cumulative unpaid parking tickets outstanding as of May 31, 2012. This included 10,599 unpaid parking tickets totaling $851,906 that have been outstanding for more …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-eastchester-parking-ticket-collections-2012m-246City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Village of Coxsackie – Financial Condition and Water and Sewer Fund Accountability (2014M-324)
… and its accountability over the water and sewer funds for the period June 1, 2012 through May 31, 2014. Background … elected Mayor and Village Board. Budgeted appropriations for the 2014-15 fiscal year for all operating funds total approximately $3.7 million. Key …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-coxsackie-financial-condition-and-water-and-sewer-fund-accountabilityIV.3.B Miscellaneous Receipts – IV. Accounting Codes - Uses and Descriptions
… on beverage containers. 31021 Uncashed Pari-Mutuel Tickets Uncashed winning tickets. 31022 Uncashed OTB Tickets Uncashed winning tickets. 31023 Unclaimed Lottery Tickets Uncashed winning tickets. 31041 Uncashed Checks Written-Off Proceeds of uncashed State checks canceled after 1 year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3b-miscellaneous-receiptsUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements (Follow-Up)
… Pre-Kindergarten Program: Monitoring of Health and Safety Requirements (Report 2016-S-10 ). Background The … program functions and the Facilities Planning Office for safety and fire inspections. Department regulations require … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and …
https://www.osc.ny.gov/state-agencies/audits/2018/03/05/universal-pre-kindergarten-program-monitoring-health-and-safety-requirements-followMedicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2015 through March 31, 2016. Background The Department of Health (Department) administers the State’s Medicaid program. … weights; $389,813 in improper payments for inpatient, clinic, durable medical equipment, transportation, and eye …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… Purpose To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid … 2013 through March 31, 2014. Background The Department of Health (Department) administers the State’s Medicaid program. … improper payments for duplicate billings and hospital, clinic, transportation, and eye care services. By the end of …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Samaritan Village, Inc. – Chemical Dependency Services Program
… are being provided. Background OASAS administers programs for the prevention and treatment of alcohol and substance … conduct a Chemical Dependency Services Program (Program) for adults. Samaritan Village has service facilities located … to the contract, OASAS reimburses Samaritan Village for the net costs it incurs to provide the contracted …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … is to provide state-of-the-art programs and services for children and adults with Autism Spectrum Disorder and … three and five years of age. Kelberman is reimbursed for these services through rates set by SED. The …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualBig Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… January 1, 2011 through June 21, 2012. Background The Big Flats Fire District No. 2 is located in Chemung County. The … Big Flats Fire District 2 Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mCity of Long Beach – Budget Review (B7-16-9)
… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable. Background The … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/city-long-beach-budget-review-b7-16-9City of Yonkers – Budget Review (B23-6-6)
… review was to identify issues which impact the City of Yonkers’ financial condition in the current and future … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Dutchess County – County Bridge Maintenance (S9-13-5)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … and is responsible, along with other administrative staff, for the County’s day-to-day management. The DPW is responsible for the maintenance and monitoring of bridges. The DPW …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)
… process to determine whether disbursements were for appropriate DIBID purposes for the period January 1, 2011, to October 5, 2012. Background The DIBID is a not-for profit corporation that operates under the Downtown …
https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252City of Yonkers – Budget Review (B22-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for fiscal year 2022-23 and the related justification … operating and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… condition of the Town’s sewer and water districts for the period January 1, 2009, to May 31, 2012. Background … approximately 1,500 residents. The Board is responsible for overseeing the Town’s operations and finances The Town’s adopted budget for the 2012 fiscal year totaled approximately $1.71 million. …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Opinion 95-26
… Firemen's Benevolent Association (use of tax moneys to rent room); (use of tax moneys to pay accountant or … may expend foreign fire insurance tax moneys to rent a meeting room if the purpose of the meeting relates to … that foreign fire insurance moneys may be expended to rent a meeting room if the purpose of the meeting relates to …
https://www.osc.ny.gov/legal-opinions/opinion-95-26XII.6.A Paying Another State Agency – XII. Expenditures
… with Special Use Vendor IDs as well as the Centralized Customer ID for Business Units to use when processing … Billing Business Unit is the agency supplying the good or service and the Customer Business Unit is the agency paying for the good or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6a-paying-another-state-agency