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Livonia Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-22)
Determine whether the Livonia Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education Act (SAVE Act)training requirement to staff.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/livonia-s9-21-22.pdfOversight of Building Construction Site Safety (2021-N-3)
To determine if the New York City Department of Buildings (DOB) adequately monitors New York City (NYC) building construction sites to ensure compliance with applicable codes, laws, and rules for construction site safety.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21n3.pdfInternal Controls Over Selected Financial Operations (2019-S-69) 180-Day Response
To determine whether the Division of Alcoholic Beverage Control/State Liquor Authority (SLA) has adequate controls over selected financial operations to provide reasonable assurance that State assets and information are appropriately managed and safeguarded.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s69-response.pdfOversight of Contract Expenditures of Bowery Residents’ Committee (2019-N-8)
To determine whether the New York City Department of Homeless Services (DHS) is effectively monitoring its contract with the Bowery Residents’ Committee (BRC) to ensure reported costs are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-19n8.pdfAdministration of Mitchell-Lama Waiting Lists (Follow-Up) (2020-F-19) 30-Day Response
To follow up on the actions taken by the Division of Housing and Community Renewal to implement the recommendations contained in our prior audit report, Administration of Mitchell-Lama Waiting Lists (Report 2016-S-46).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20f19-response.pdfCyber Incident Response Team (2020-S-58)
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58.pdfCyber Incident Response Team (2020-S-58) 180-Day Response
To determine whether the Cyber Incident Response Team at the Division of Homeland Security and Emergency Services is achieving its mission of providing cybersecurity support to non-Executive agencies, local governments, and public authorities.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s58-response.pdfLocal Government Management Guide - Cash Management Technology
This guide is designed to give the reader an overview of electronic cash management technologies, as well as the internal controls needed to help detect fraud and ensure that all transactions are captured.
https://www.osc.ny.gov/files/local-government/publications/pdf/cash-management-technology.pdfMedicaid Program: Claims Processing Activity April 1, 2023 Through September 30, 2023 (2023-S-9) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23s9-response1.pdfMedicaid Program: Claims Processing Activity October 1, 2023 Through March 31, 2024 (2023-S-41)
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s41.pdfOpinion 96-17
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the program, determines that it is significantly devoted to the technical training of the firefighters who would … to the duties of the firefighters who would attend. We have been asked two questions concerning the applicability of …
https://www.osc.ny.gov/legal-opinions/opinion-96-17Wayne County Water and Sewer Authority – Water and Sewer Operations and Wastewater System Cybersecurity (2017M-276)
… Purpose of Audit The purpose of our audit was to determine whether Authority officials ensured that water … whether officials adequately safeguarded electronic access to the Authority’s water and wastewater systems for the … and sewer penalties or account adjustments. Officials have not provided employees with cybersecurity awareness …
https://www.osc.ny.gov/local-government/audits/county/2018/04/06/wayne-county-water-and-sewer-authority-water-and-sewer-operations-and-wastewaterWestchester County – Budget Review (B18-6-2)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … for sales tax collections, we estimate total collections to be closer to $538.4 million. The County budgeted $246.6 … of the County’s collective bargaining agreements (CBAs) have expired and the County faces potential significant …
https://www.osc.ny.gov/local-government/audits/county/2018/03/30/westchester-county-budget-review-b18-6-2Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… Purpose of Audit The purpose of our audit was to assess the District’s Medicaid reimbursement procedures … individual education plan (IEP)-related services provided to Medicaid-eligible students because it did not obtain … the services were provided by a therapist who did not have the licensing required to be eligible for Medicaid …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mRomulus Central School District - Financial Condition Management and State Transportation Aid (2018M-136)
… of aid totaling approximately $148,672, which could have been used to reduce real property taxes or for other purposes, was … based on realistic estimates that include amounts intended to fund reserves and develop and adopt comprehensive …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/romulus-central-school-district-financial-condition-management-and-stateWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… District (District) officials used competitive methods to procure professional services. Expenses for conferences … District officials: Did not use competitive methods to select nine professionals paid a total of $849,696. Could have saved $3,562 if they had used federal per diem …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeWest Nyack Fire District – Claims Processing (2014M-259)
… Purpose of Audit The purpose of our audit was to examine the District’s claims processing for the period … of the State and provides fire protection services to portions of the Town of Clarkstown. The District is … 60 percent of credit card transactions reviewed did not have documentation to support purchases made. Expense reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Village of Malverne – Procurement (2017M-16)
… Purpose of Audit The purpose of our audit was to examine the Village’s procurement process for the period … the 2016-17 fiscal year. Key Findings Village officials have not enforced compliance with the Village’s procurement … policy. Village officials allowed goods and services to be purchased before authorization from the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Baldwinsville Central School District – Fuel Inventory (2022M-106)
… Key Findings District officials did not establish controls to safeguard and accurately account for fuel inventory, and … Officials did not: Develop written policies and procedures to help ensure fuel inventories were adequately managed. … and found District records support that the District may have been overbilled for 2,518 gallons valued at $6,181. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/14/baldwinsville-central-school-district-fuel-inventory-2022m-106Norfolk Fire District – Board Oversight (2022M-109)
… The Board did not audit and approve all claims prior to payment, annually audit the Treasurer’s records and ensure … totaling approximately $54,000 were improperly paid prior to the Board’s audit and approval. Also, six claims totaling … officials generally agreed with our recommendations and have indicated they plan to initiate corrective action. … …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/09/30/norfolk-fire-district-board-oversight-2022m-109