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Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… a credit card policy on April 23, 2012, this policy only set the credit card limits and required that receipts be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Service Credit Purchase Payments – Legacy Reporting
… spread over a period of time equal to or less than the number of months they are purchasing. For example, if the … through Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
To assess the extent of implementation of the two recommendations included in our initial audit report OutofNetwork Providers Upcoding Selected Evaluation an
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesBehavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… The audit covered costs reported on BANY’s CFR for the reporting year ended June 30, 2015. About the Program BANY is an SED-approved, for-profit provider of preschool special education services … between three and five years of age. BANY is reimbursed for these services through rates set by SED, which are based …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualSt. Anne Institute – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by St. Anne Institute (St. Anne) on its Consolidated Fiscal Report (CFR) were properly … Manual (RCM). The audit covered expenses reported on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the … To determine whether the costs reported by St Anne Institute on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… of Audit The purpose of our audit was to determine whether Company controls are adequate to ensure that financial … activity is properly recorded and reported and that Company moneys are safeguarded for the period January 1, 2012 … October 21, 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… purchasing and financial management practices for the period July 1, 2013 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $103.7 … has not adopted a written policy that addresses procedures for billing and collection. The Board and Superintendent …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… Orleans County Department of Social Services 2012M222 …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Rye – Boat Basin Fund (2013M-289)
… Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of … a six-member City Council. For the 2012 fiscal year, the Boat Basin had revenue of approximately $670,000. Key Finding The City’s Boat Basin operations are generally operating efficiently. …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Taxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred … Purpose We examined travel expenses a New York State Homes and Community Renewal HCR rent inspector incurred …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … statement on the Metropolitan Transportation Authoritys 2026 Adopted Budget …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTri-Valley Central School District – Budgeting (2014M-094)
… they did not develop a plan for the use of the surplus funds. District administrators and the Board recognized the … may be faced with significant additional surplus funds. Key Recommendations Develop realistic budgets that are … Develop formal contingency plans for the use of surplus funds that may be available if potential liabilities are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Tuckahoe Common School District – Purchasing (2013M-158)
… was to examine the District’s controls over purchasing for the period July 1, 2011, to February 28, 2013. Background … with one appointed as the Chairperson. Actual expenditures for the 2011-12 fiscal year totaled $16.8 million. Key … as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were required …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Improper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followControls Over Cash Advance Accounts
… it oversees to ensure the money is properly accounted for and used for appropriate business expenses. The audit covers the … Finance Law, cash advances are issued to State agencies for purposes such as petty cash, travel, and other funding …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsWallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … for sufficient budget appropriations, which could result in budget lines being overspent. 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal. 11 warrants …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52State Agencies Bulletin No. 1974
… Employees Employees represented by CSEA Local 1000 in Bargaining Units 02, 03, 04, 41, 42, 47, 78, 79, 87, and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseOswego School District Public Library – Selected Cash Receipts (2013M-397)
… are received. The Library Fiscal Officer or Treasurer should periodically reconcile tax receipts to the to the … budgeted tax levy for each fiscal year. Library officials should confer with their legal counsel regarding the recovery …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397