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Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
Determine whether the Village of South Floral Parks Village Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
Determine whether the County of Otsego Industrial Development Agency COIDA adequately planned for the acquisition of the Oneonta Rail Yards property Rail Yards
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaJamestown City School District – Fund Balance and Reserves (2022M-97)
… were reasonable and lacked a sufficient reserve fund plan that detailed each reserve’s funding and use. As a … agreed with our recommendations and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Friendship Central School District – Fund Balance and Reserves (2022M-55)
Determine whether the Friendship Central School District District Board of Education Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/22/friendship-central-school-district-fund-balance-and-reserves-2022m-55Le Roy Central School District – Reserve Funds (2022M-110)
… was reasonable or needed. For example, as of June 30, 2021, the unemployment insurance reserve totaled $658,000, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/le-roy-central-school-district-reserve-funds-2022m-110Indian River Central School District – Financial Condition Management (2022M-92)
… report - pdf] Audit Objective Determine whether the Indian River Central School District (District) Board of … they would take corrective action. … Determine whether the Indian River Central School District District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mNorwood-Norfolk Central School District – Financial Management (2022M-129)
… tax levy or to fund needed reserves. Maintained $3 million in the New York State and Local Retirement System (NYSLRS) … to $2.1 million. Did not use $0.9 million restricted in a debt reserve to pay related debt as required. Key … is reduced to a reasonable level. Use funds restricted in the debt reserve to make related debt payments as …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/norwood-norfolk-central-school-district-financial-management-2022m-129Oneida County – Court and Trust Funds (2023-C&T-3)
… for court and trust funds for the period January 1, 2021 through October 12, 2023. Background Pursuant to a court … account for court and trust funds for the period January 1 2021 through October 12 2023 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2023/12/29/oneida-county-court-and-trust-funds-2023-ct-3Town of Pittsfield – Supervisor's Records and Reports (2024M-80)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisor did not maintain complete, accurate and up-to-date accounting records and reports. Without accurate, … the Town Board’s (Board) and Town officials’ ability to monitor financial affairs, make sound financial decisions …
https://www.osc.ny.gov/local-government/audits/town/2024/09/27/town-pittsfield-supervisors-records-and-reports-2024m-80Town of Gorham – Budgeting (2023M-181)
… a total of $1.6 million in operating surpluses. In 2021, sales tax revenues totaling $230,000 were …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Brockport Central School District - Financial Management (2023M-107)
… District officials effectively managed fund balance and reserves. Key Findings The Board and District officials … reports or plans, or written multiyear financial and capital plans, inhibiting effective financial management. … reserve report and adopt written multiyear financial and capital plans. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/12/brockport-central-school-district-financial-management-2023m-107Medicaid Claims Processing Activity April 1, 2021 Through September 30, 2021 (2021-S-7) 180-Day Response
To determine whether the Department of Health’s (Department) 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 the providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s7-response.pdfCUNY Bulletin No. CU-721
… processing of the 2021 PSC 2% General Salary Increase and provide instructions for payments not processed automatically. Affected Employees Annual and hourly PSC employees in Bargaining Units AJ, GA, PC, TC, T8, CA, CB, and CE who meet the eligibility criteria are affected. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-721-2021-professional-staff-congress-psc-2-general-salaryNew York State Health Insurance Program – Payments by Beacon Health Options for Mental Health and Substance Abuse Services for Ineligible Members (Follow-Up)
… four recommendations included in our initial audit report, New York State Health Insurance Program – Payments by Beacon Health …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/new-york-state-health-insurance-program-payments-beacon-health-options-mental-health-andUser Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the health of the communities it serves through teaching, research, and patient care. Upstate, the only academic medical center …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followHuman Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A part of … and procedures, contributed to questionable and/or weak practices that rendered Upstate vulnerable to misuse of funds …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followInformation Technology Audits
… School District Cold Spring Harbor Central School District East Hampton Union Free School District East Williston Union … Free School District Montauk Union Free School District North Collins Central School District North Salem Central School District North Tonawanda City …
https://www.osc.ny.gov/local-government/audits/information-technology-auditsMaximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program (Follow-Up)
… of the 12 recommendations included in our initial audit report, Medicaid Program – Maximizing Drug Rebates Under the … fee-for-service and encounter drug claims to its rebate contractor that, with DOH oversight, determines which claims …
https://www.osc.ny.gov/state-agencies/audits/2024/12/20/maximizing-drug-rebates-under-federal-medicaid-drug-rebate-program-followDiNapoli: NYC Projects Surplus in the Current Year but Faces Budget Risks in the Years Ahead
… New York City's 2019 fiscal year (FY) surplus is expected to grow as the year progresses with continued strong revenue … but the gaps projected for fiscal years 2021 and 2022 have grown to $3.5 billion and $3.4 billion, respectively. … Other risks include: The city's pension fund earnings have been disappointing so far in the current fiscal year and …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-nyc-projects-surplus-current-year-faces-budget-risks-years-aheadNYC Budget Is Balanced but Risks Are Growing
… The New York City Mayor’s preliminary executive budget for FY 2020 is … balanced, but there are risks, including proposed drops in state assistance, potential federal budget cuts and slower … budget for state fiscal year 2019-2020 includes a number of proposals that could adversely affect the city’s …
https://www.osc.ny.gov/press/releases/2019/03/nyc-budget-balanced-risks-are-growing