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Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for … in accordance with the rules and regulations prescribed by the U.S. Department of Housing and Urban Development … and usage. Improve oversight of the Executive Director by ensuring that all payments to her are periodically …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorNewark School District Public Library – Board Oversight (2014M-54)
… claims processing and auditing, credit cards, payroll processing, accounting records and reports and IT. The Board allowed the payroll vendor contracted by the Library to disburse payroll by accessing the Library’s bank account and …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… and long-term financing to fund operations. City officials have not formalized policies and procedures over Department … actual revenues and expenditures to ensure that operations do not deviate significantly from the budget. Adopt realistic …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mCitizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… [ read complete report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls … personal purchases of at least $1,100 without detection by officials. Key Recommendations Review and revise the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsState University of New York Upstate Medical Center – Selected Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … was appropriate, we audited travel expenses for the highest-cost travelers in the State, each of whom incurred … paid by SUNY Center with outliers in the area of mileage; one of these individuals also had reimbursements …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… capability to perform or initiate electronic transfers of funds out of the Library’s general checking account. Ensure …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Opinion 91-22
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … the opinion. FIRE COMPANY -- Fire Police Squad (authority to incorporate as separate not-for-profit corporation) FIRE …
https://www.osc.ny.gov/legal-opinions/opinion-91-22Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Purpose To determine whether the Department of Health established adequate controls to prevent duplicate … payments to clinics and outpatient facilities reimbursed by the Ambulatory Patient Groups (APG) payment methodology. … also overpaid $7.5 million for duplicate claims. In these cases, a clinic, for instance, and an individual practitioner …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsNorth Greenbush Common School District – Budgeting (2016M-112)
… of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $2.1 million. Key … Discontinue the practice of adopting budgets that result in the appropriation of fund balance that is not used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112Assessment and Collection of Selected Penalties
… Compensation Board: Workers' Compensation Program: Statement of Assessable Expenses for the Three Fiscal Years … Workers' Compensation Board: Workers' Compensation Program Statement of Assessable Expenses for the Two Fiscal Years …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesVillage of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4School Districts’ Energy Performance Contracts (2013-MR-1)
… contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy savings or revenues. The eight …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Accounts Payable Advisory No. 4
… Due to Verizon’s billing cycle, Business Units may receive two invoices dated within the same calendar month. To comply … the account number (containing the area code, then seven-digit phone number, then the first three-digit code) followed by the ending service date in the format of the two-digit month, then two-digit day, then two-digit year – NO …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic … three schools with approximately 985 students, is governed by an elected five-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaFayette Central School District – Reserves (2013M-387)
… and the Onondaga Nation Territory. It is governed by a Board of Education which comprises seven elected members. … funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for funding several of its reserves. In addition, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Lackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial … in the City of Lackawanna, Erie County and is governed by the Board of Education which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Quogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its … Southampton, in Suffolk County. The District is governed by the Board of Education which comprises five elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… Purpose of Audit The purpose of our audit was to examine the School’s internal controls … located in the City of Buffalo, Erie County, is governed by a Board of Trustees that currently has 11 members, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cards