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Technology Transfer Program and Royalty Payments (Follow-Up)
… litigation proceeds. Our initial audit report, issued on January 17, 2020, sought to determine whether the Research … at SUNY campuses. The initial audit covered the period January 1, 2015 through August 14, 2019. During the initial … ownership rights for 94 percent of all IP disclosures from January 1, 2015 through March 12, 2019; made decisions about …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/technology-transfer-program-and-royalty-payments-followTown of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… and reviewed the monthly reports, but did not review the bank reconciliations to ensure the information recorded and … recorded and reported in a timely manner, monthly bank reconciliation balances agree with book cash balances …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Sweden – Justice Court (2014M-318)
… of our audit was to review the processes and procedures for the Court’s financial operations for the period January 1, 2013 through September 4, 2014. Background The Town of Sweden is located in Monroe County, has a population of approximately 14,175 …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/20/town-sweden-justice-court-2014m-318Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)
… internal controls over selected financial operations for the period January 1, 2012 through November 30, 2013. … an elected five-member Town Board. Budgeted appropriations for the 2013 fiscal year were approximately $1.9 million. Key Findings The Clerk did not issue receipts for any collections nor did she maintain a cash receipts …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68Town of North Collins – Supervisor’s Records and Reports (2015M-99)
… was to determine if the Supervisor properly accounted for and reported the Town’s financial transactions for the period November 1, 2011 through March 20, 2015. Background The Town of North Collins is located in Erie County and has a population of approximately 3,500. …
https://www.osc.ny.gov/local-government/audits/town/2015/09/04/town-north-collins-supervisors-records-and-reports-2015m-99College of Optometry – Selected Employee Travel Expenses
… the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesImproper Medicaid Payments for Childhood Vaccines (Follow-Up)
… is a federally funded Medicaid benefit that provides free vaccines to eligible children younger than 19 years of … to determine whether Medicaid made improper payments for free vaccines available through the VFC Program. The audit … in improper Medicaid payments, which included payments for free vaccines and inaccurate payments for the administration …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/improper-medicaid-payments-childhood-vaccines-followCitizens 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 … protection and emergency rescue services for the Village of Shortsville (Village) and Towns of Manchester, Hopewell …
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
… ended March 31, 2011, as well as other outliers. As a result of this analysis, we examined the travel expenses for …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… selected financial operations and the Justice Court for the period January 1, 2013 through August 31, 2014. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $891,816 for the general, highway and water funds. Key Findings …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North Norwich – Budgeting (2015M-54)
… planned, monitored and controlled the Town’s budget for the period January 1, 2013 through December 12, 2014. … appropriations in the general fund and highway fund for 2014 totaled $572,650. Key Findings The Board-adopted budgets for the highway fund were not structurally balanced. The …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Saugerties – Information Technology (2015M-117)
… whether the Town’s IT assets were adequately safeguarded for the period January 1, 2014 through February 28, 2015. Background The Town of Saugerties is located in Ulster County and has a population of approximately … notification policy or a comprehensive inventory policy for all hardware and software. Key Recommendations Limit the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Bolivar – Community Development Block Grant (2013M-353)
… of the Community Development Block Grant (CDBG) program for the period January 1, 2012 through October 7, 2013. … contractors were not paid, or were underpaid or overpaid, for work they had performed. The Board did not develop or … The CCDC submitted 31 invoices totaling $288,968 for work not yet performed. Payments to contractors by the …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Town of Broome – Purchasing and Justice Court (2014M-255)
… practices and the Justice Court’s financial activity for the period January 1, 2013 through March 3, 2014. … function; instead each Department is responsible for making purchases. The Town maintains a Justice Court with … compliance with the Town’s procurement policies and used for proper Town purposes. The Board did not require …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Seized Assets Program
… the New York Division of State Police properly accounts for seized assets and whether it obtains the requested share … were purchased with the proceeds of a criminal activity. For asset seizure cases in which the Division is involved, its Asset Seizure Unit (ASU) is responsible for ensuring proper processing and tracking of asset seizure …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Employee Travel Expenses
… monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … (HCR) employees. We selected these employees because their rental car expenses ranked among the highest in the State. … by one other employee. This employee routinely picked up rental cars late in the morning; however, officials could not …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State. These travelers … that this employee was the Fleet Manager, responsible for administering CUNY's Central Office vehicle fleet. Each … total $125,410 charged to the Fleet Manager's travel card for the three-year audit period, $114,351 was expended to …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom incurred over …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… total of $588,029 in travel expenses for 17 Department of Health (Department) employees. We selected these employees …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected … agency fees. As part of a statewide audit initiative to determine whether the use of travel money by selected … in compliance with State travel rules and is in the best interest of the State. Work with the Comptroller's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expenses