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Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Legislature in 1970. The Library serves more than 16,000 community members and is governed by an elected five-member … The Board did not provide prior approval for eight of 12 programs held at the library in 2013 and did not ensure that … Enforce program policy, including Board approval of programs costing more than $100, obtaining contractual …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered expenses reported on HSOR’s CFR for the fiscal year ended June 30, 2015. Background HSOR is an SED-approved, not- for-profit special education provider located in Rockland … between three and five years of age. HSOR is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Unadilla – Budgeting (2013M-143)
… our audit was to review the Village’s budgeting practices for the period of June 1, 2011, to March 13, 2013. Background … The Village budgeted appropriations were $684,497 for the general fund, $243,285 for the water fund, and $19,535 for the library fund for the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Maybrook – Water Operations (2013M-121)
… internal controls over the Village’s water operations for the period June 1, 2010, through September 25, 2012. … and four Trustees. The water fund budgeted appropriations for the fiscal year ended May 31, 2012 were approximately … approval. Interfund advances were not accurately accounted for, reconciled, or repaid as required. As of May 2012, the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121City of Yonkers – Budget Review (B21-6-8)
… using debt. Implement additional changes in procedures to reduce firefighting overtime expenditures. …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Comptroller DiNapoli Releases School Audits
… requested data, including Legislative travel and per diem expenses. …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1DiNapoli Releases Municipal Audits
… were generally operating effectively. However, the town does not maintain records of leave accruals for employees and … Over Vehicle Fuel Inventory (Chautauqua County) The town does not maintain perpetual inventory records to show the … of fuel remaining in inventory at any given time and it does not take periodic physical inventories for …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… The purpose of our audit was to examine the District’s financial condition and capital improvement project … Fairport Central School District Financial Condition and Capital Improvement Project …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Purpose of Audit The purpose of our audit was to determine whether Company … that an elected Executive Committee, consisting of a President, Vice President, Treasurer, Secretary, Chief, … for the Company’s overall financial management. During the fiscal year April 1, 2012 through March 31, 2013, …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialMarch 2000: Handicapped Parking Education Program
… The purpose of the disability awareness program is to train local law enforcement personnel to recognize and …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programOpinion 90-32
… No. 70-212, unreported, pertaining to the expenditure of money for a combination town hall/highway garage). Therefore, … That section provides that "[t]he expenditure of money for which it is proposed to issue obligations shall not …
https://www.osc.ny.gov/legal-opinions/opinion-90-32IX.2.B Terminology – IX. Federal Grants
… created in SAM.gov. Enterprise Services Automation (ESA) is a group of PeopleSoft modules that will be … Agency refers to an agency that has not implemented ESA . Non-OSC Managed Grant Awards are those for which OSC … Agency refers to an agency that has implemented ESA . OSC Managed Grant Awards are those awards for which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix2b-terminologyCity of Binghamton – Apparent Misappropriation of Parks and Recreation Department Funds (2013M-169)
… Common Council is the City’s legislative branch. John Whalen was a City employee for 39 years. He was … to his operation of the Department. On April 11, 2013, John Whalen was charged with grand larceny in the second …
https://www.osc.ny.gov/local-government/audits/city/2013/10/03/city-binghamton-apparent-misappropriation-parks-and-recreation-department-fundsAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations (Regulations) when certifying students for State-funded Tuition Assistance … To determine whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Arlington Central School District , Brocton Central … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Arlington Central School …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Adirondack Helping Hands, Inc. – Compliance With the Reimbursable Cost Manual
… The audit covered expenses reported on Adirondack’s CFR for the fiscal year ended June 30, 2014. Background Adirondack is an SED-approved, for-profit special education provider located in Clinton … three and five years of age. Adirondack is reimbursed for preschool special education services through rates set by …
https://www.osc.ny.gov/state-agencies/audits/2017/08/02/adirondack-helping-hands-inc-compliance-reimbursable-cost-manualCity of Glen Cove -- Budget Review (B17-7-12)
… review was to determine whether the significant revenue and expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City took appropriate action on … are outstanding. Key Findings The significant revenue and expenditure projections in the proposed budget are …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… Schuyler County Sheriffs Department Payroll Civil Fees and Bail …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… that were either billed at a higher level of care than what was actually provided or were billed with incorrect patient status codes; $590,405 in overpayments for claims …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Functional MDS – Compliance With the Reimbursable Cost Manual
… about 190 disabled children between the ages of three and five who live in Queens, Brooklyn, Manhattan, and the Bronx. … MDS. The DoE reimburses MDS using rates established by SED that are based on the financial information reported on MDS’s … To qualify for reimbursement, provider costs must comply with the Manual, which provides guidance to special education …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/functional-mds-compliance-reimbursable-cost-manual