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Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… our audit was to evaluate the BOCES’ procurement practices for the period January 1, 2014 through September 29, 2015. … 352 housing units. The Authority can also issue vouchers for 188 additional units under the Section 8 program. The … representatives elected by tenants of the Authority). For the fiscal year ending March 31, 2015, the Authority’s …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329City of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … City of Long Beach Budget Review B2274 New York Office of the State …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town officials did not develop a comprehensive plan at the onset of the project, detailing how the construction would be …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152State Comptroller Thomas P. DiNapoli Statement on New State Budget
… to recover from the economic devastation caused by COVID-19. More than a year into the pandemic, the number of …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetTown of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)
… to be intact, the failure to deposit Trustee receipts in a timely manner increases the risk that moneys received will … will lose interest that could have been earned if moneys had they been deposited timely. Key Recommendations Adopt an …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013mTown of Middlebury – Purchasing (2013M-212)
… $10,362 of unleaded gasoline and $33,068 of diesel fuel from a local vendor. These commodities were not … Town could have saved approximately $1,167 in 2012 had the fuel been purchased from the State contract vendor. The Town … price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the … participating, the Village could potentially increase its parking fine revenues by nearly $23,000. The Court’s case … not maintain an accurate computerized bail list or perform monthly bank reconciliations and accountabilities. As a …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
… Purpose of Audit The purpose of our audit was to examine the District’s calculation of separation payments … and information technology for the period July 1, 2011, to August 31, 2012. Background The Albany City School … the correct amount for separation payments provided to the employees leaving District service. Except for two …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… June 1, 2010, to March 31, 2012. Background The Village of Parish is located in Oswego County with a population of … Village of Parish Board Oversight 2012M240 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… to December 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Lockport – Fiscal Stress (2013M-330)
… The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key Findings We … sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending December 31, 2013, totaling $2,357,000. … flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported as of …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Comptroller DiNapoli Releases Municipal Audits
… Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County … do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts (Nassau County) Receipts were … Authority Mechanicville Housing Authority Village of Old Brookville Town of Pamelia and the Tompkins County Public …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 2237
… To notify agencies of changes to the file, provide the new file layout, and testing information. Background: The … necessary changes to their internal systems to accept the new layout. Testing of the new layout will occur from August 1, 2024, through August 31, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fieldsClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… on its CFR for the preschool Special Education Itinerant Teacher (SEIT) program we audited. Key Finding We identified …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated … To determine whether the costs reported by The ARC of UlsterGreene UlsterGreene on …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… costs for the preschool special education programs we audited. Key Finding We identified $7,501 in costs that did not comply with SED’s … SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to Aspire’s …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualSelected Aspects of Discretionary Spending
… provide low-cost capital and expert technical assistance for environmental projects in New York State. Its two major … costs that are appropriate and dollar thresholds for each. In addition, the policies should include the … supporting documentation and formal approvals necessary for such costs. Key Findings We sampled 152 payments totaling …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingInternal Controls Over Selected Financial Operations
… military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York … expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… prescription drugs provided under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 … prescription drug coverage under Empire Plan Medicare Rx, a Medicare Part D Prescription Drug Plan with expanded … received about $1.2 billion in Empire Plan Medicare Rx rebates. Key Findings We reviewed rebate revenue generated …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civil