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Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualHealth Sciences Charter School – Procurement (2013M-211)
… the procurement policy. Both policy documents were silent on other key provisions such as when written contracts are … Business Office, School officials continue to rely on certain service providers to obtain bids or quotes and … cost of services to be provided to the School. Do not rely on outside service providers for selecting vendors on the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211State Agencies Bulletin No. 1260
… for non-graded employees whose positions are equated to salary grades should be calculated according to their equated … non-graded employees whose positions are not equated to salary grades is determined by their salary rates. If the NS salary (Gr 600's), the OS salary (Gr 700's), or the Trainees salary (Gr 800's) is …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1260-organization-new-york-state-managementconfidential-employeesEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. … which comprises five elected members. Actual expenditures for the 2011-12 fiscal year were $6,641,760 and $6,176,464 for the 2012-13 fiscal year. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsFranklin County – Fiscal Stress (2013M-252)
… Purpose of Audit The purpose of our audit was to review the County’s financial … to June 30, 2013. Background Franklin County is located in northeastern New York State and has a population of … to pay its bills and other obligations when due, resulting in the County issuing short-term debt in the form of a tax …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Tuition Assistance Program – LaGuardia Community College
… Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … LaGuardia Community College (LaGuardia), located in Queens, is part of the City University of New York. … of our audit approximated 20,000 and its annual tuition for New York City residents is about $4,500. TAP is an …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeXII.6.F Paying Deceased Legislator Benefits – XII. Expenditures
… SECTION OVERVIEW AND POLICIES Legislation provides that when a New York State Senator or Member of Assembly dies in Office, New York State will provide the beneficiary with a benefit equal to the remainder of the legislator’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6f-paying-deceased-legislator-benefitsHicksville Water District – Competitive Quotations (2013M-233)
… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial … March 31, 2013. Background The Hicksville Water District is located in the Towns of Oyster Bay and Hempstead, in …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233Franklin Square Water District – Life Insurance Policies (2013M-127)
… policies to the District’s Commissioners and employees for the period January 1, 2012, to February 28, 2013. … a Secretary, and a Treasurer. The District’s total revenue for the 2012 fiscal year was over $2.5 million, generated … the District’s practice to purchase and pay the premiums for whole life insurance policies with a face value of …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127Albany 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 … adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… controls over cash receipts from recreational activities for the period July 1, 2010, to April 30, 2012. Background … which consists of five members, has overall responsibility for the City’s operations. The City’s operating expenditures for the 2010-11 and 2011-12 fiscal years totaled …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of East Fishkill –Financial Condition (2014M-139)
… 19, 2013. Background The Town of East Fishkill, located in Dutchess County, has approximately 29,000 residents. The … the sewer fund’s financial condition has deteriorated in recent years. Town officials did not adopt realistic … sewer lines. Ensure that all interfund borrowing is repaid in accordance with the law. … Town of East Fishkill Financial …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Internal Controls Over Selected Financial Operations
… financial operations to provide reasonable assurance that State assets are appropriately managed and safeguarded. The … September 16, 2019. About the Program DMNA manages the State’s military forces, which are composed of the New York … who no longer worked for DMNA and lack of follow-up on unsubmitted support for credit card purchases that were …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsUtica City School District – Financial Condition (2013M-341)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2011 through March 31, 2013. Background The Utica City School District is a small city school district whose …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… through June 30, 2013. Background Albany County is located in eastern New York State and has a population of … Probation Department collected $464,508 and $542,187 in restitution, fines and fees during 2011 and 2012, … policies for disbursing restitution money retained in a victims’ trust fund, Department officials have not …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSelected Aspects of Discretionary Spending
… $5.2 million that were discretionary in nature. Each public authority and benefit corporation should have formal …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingDiNapoli: Public Drinking Water Needs More Protection
… water safe, the state and localities have to take the lead in strengthening safeguards for public water supplies …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-public-drinking-water-needs-more-protectionLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… The Authority was established pursuant the New York State Public Housing Law and operates six properties in the City of …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… February 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The Village is governed by a Board of Trustees, which comprises four … with water billed and identify whether the difference is caused by recordkeeping errors, leaks, thefts or …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173