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Tuition Assistance Program – College of Westchester
… fields. Tuition for full-time students is $8,900 per semester and the school’s student enrollment as of the fall 2015 semester was about 1,070 undergraduate students. TAP is an …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAudit of the Tuition Assistance Program at New York Career Institute
… students for State-funded Tuition Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a … years ended June 30, 2011, NYCI received 2,045 TAP awards totaling $2.2 million that were paid to the school for … students. We reviewed a sample of 50 randomly selected TAP awards paid to 48 students, as well as other awards to these …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute2013 Year End Report
The objective of our examination was to determine whether payment requests payments to claimants and medical providers from the Workers Compensation Boards
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportHourly Based Information Technology Services
… to determine if the Office of General Services (OGS) paid Hourly Based Information Technology Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required … time-efficient means for agencies to procure short-term hourly information technology services. Each HBITS contract …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSelected Aspects of Discretionary Spending
… the Authority has also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Am I Required to Have an Audit?
… Some local government entities such as school districts, industrial development agencies, fire districts with revenues …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… procured without the benefit of competition or obtaining price quotes. We reviewed 983 of the medications purchased, …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of these shortfalls, County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit … established to plan, develop and construct solid waste management facilities and to contract with Franklin …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andCity of Yonkers – Budget Review (B6-15-16)
… our budget review was to identify issues which impact the City of Yonkers' financial condition in the current and … Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAttica Central School District – Financial Management (2016M-127)
… general fund’s unrestricted fund balance to be within the legal limit. The District has not developed a comprehensive … in the general fund. Develop a comprehensive written policy or plan for establishing, funding and using reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is … including one parent and two teacher representatives. The School’s operating expenses for the 2012-13 fiscal year were … for students with less than full-time enrollment, School officials incorrectly calculated the full-time …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a population of approximately … totaling $339,000 and $487,000 as of September 2012. In addition, cash on the Supervisor’s monthly reports did not … AUDs did not agree with bank records, resulting in, for example, general fund cash being over-reported by …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
Town of Mansfield Financial Management and Claims Processing 2012M241
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Pittsfield – Disbursements (2013M-82)
… in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Newark School District Public Library – Board Oversight (2014M-54)
… operations for the period July 1, 2011 through August 26, 2013. Background The Newark Public Library is located in …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54