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West Seneca Central School District – Financial Condition (2014M-381)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2009 … January 14, 2015. Background The West Seneca Central School District is located in the Towns of West Seneca, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/west-seneca-central-school-district-financial-condition-2014m-381DiNapoli and Schneiderman Announce Guilty Plea in $120K Fraud of State Pension Benefits
… to a one-count indictment charging her with grand larceny in the second degree, a class C felony, before Supreme Court Judge Roger D. McDonough in Albany County Court. Cizik will be sentenced to 2 to 6 years in state prison on March 13, 2015. Cizik admitted to …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-and-schneiderman-announce-guilty-plea-120k-fraud-state-pension-benefitsAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… to Benefit Children (ABC) on its Consolidated Fiscal Report (CFR) were reasonable, necessary, directly related to … the State Education Department’s (SED) Reimbursable Cost Manual (Manual) and the Consolidated Fiscal Reporting and …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualState Agencies Bulletin No. 1328
… Summer Session Payments. Affected Employees Teachers in the Professional, Scientific and Technical Services Unit - BU05 or designated management or confidential in BU06 who work Summer Session in 2014 Effective Date(s) Beginning of Summer Session as …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1328-2014-summer-session-payments-institution-teachersAuditory Oral Learning Center – Compliance With the Reimbursable Cost Manual
… direction of, the governing board of the agency. Based in Brooklyn, AOLC provides these SED programs to children in 21 different school districts in four counties in New York City excluding the Bronx. During …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/auditory-oral-learning-center-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … tenant complaints. Records showed that a significant number of tenant complaints may have been unresolved for …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases State Audits
… the year ended Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not … Auditors also questioned the appropriateness of $1,544 in costs for consultant services that did not comply with … Bail Funds (Follow-up) (2015-F-16) An initial audit issued in April 2014, determined that NYC Department of Finance’s …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… the identified prescriptions for potential investigations; enhance routine data analysis; safeguard returned …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followBemus Point Central School District – Reserve Funds (2014M-281)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281State Agencies Bulletin No. 1360
… Purpose To inform the Senate and Assembly payroll offices of OSC’s automatic processing and to provide instructions for reporting transactions in Pay … adjustment for Members who meet the following criteria who do not appear on any of the exception listings. Members who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1360-2014-year-end-adjustment-members-nys-legislatureCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… were maintained over the City’s payroll procedures for the period January 1, 2014 through January 31, 2015. … six-member Common Council. General fund expenditures for 2014 totaled approximately $13.8 million. Key Findings … Council did not establish written policies and procedures for preparing and disbursing the payroll or for maintaining …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Company, Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed by a 10-member Board of Directors, … and the independent auditor did not have procedures in place to obtain or review canceled check images, and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialRockland County – Budget Review (B6-13-22)
… expenditure projections in the County’s proposed budget for the 2014 fiscal year are reasonable. Background The … the cumulative deficit in the County’s general fund for the fiscal year ending December 31, 2012. Chapter 468 of … may be overestimating revenue from tax anticipation note premiums and could experience potential revenue shortfall if …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22Albany Public Library – Leave Accruals (2015M-293)
… accruals for the period January 1, 2013 through August 31, 2014. Background The Albany Public Library is located in the … an elected nine-member Board. Budgeted appropriations for 2014 totaled approximately $9.4 million. Key Finding The … other formal procedure for employees to request leave time and for supervisors to document, track and compare leave …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Town of Lewisboro – Financial Condition (2014M-309)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for … January 1, 2013 through June 30, 2014. Background The Town of Lewisboro is located in Westchester County and has a …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-lewisboro-financial-condition-2014m-309Town of Solon - Financial Management (2018M-233)
Determine if the Board established a fund balance reserve policy and longterm plans to address Towns operational and capital needs in general highway funds
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-solon-financial-management-2018m-233Oversight of Contract Expenditures of Palladia, Inc.
… families through alcohol and drug prevention treatment. In 2014, OASAS entered into a five-year $45.6 million … with OASAS. These 10 programs served 603 individuals in the fields of residential treatment, outpatient treatment, and scattered-site housing. In December 2014, Palladia merged with and began operating …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incTompkins County Public Library – Financial Management (2015M-250)
… Finger Lakes Library System and serves libraries and users in Tompkins, Tioga, Cortland, Seneca and Cayuga Counties. The …
https://www.osc.ny.gov/local-government/audits/library/2016/01/15/tompkins-county-public-library-financial-management-2015m-250United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… Orthopedic Associates accepted the $6,932 as payment-in-full and waived the $1,733 due from the member. Orthopedic … Because Orthopedic Associates accepted $6,932 as the full payment, United should have only paid $5,546 on the …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandComptroller DiNapoli Releases State Audits
… inspections; all mandated inspections had been completed for 2013. However, the staffing shortfalls have required it … Department of Health: Unnecessary Medicaid Payments for Children at Voluntary Agencies (Follow-Up) (2014-F-5) An … agreements with hospitals contain language limiting the reimbursement of special items. Port Authority of New York …
https://www.osc.ny.gov/press/releases/2014/11/comptroller-dinapoli-releases-state-audits