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Aspire of Western New York – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Aspire of Western New York (Aspire) on its Consolidated Fiscal Report (CFR) were …
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)
… of Audit The purpose of our audit was to examine the School’s procurement practices for the period July 1, 2011, … to May 3, 2013. Background The Health Sciences Charter School is located in the City of Buffalo and is governed by a …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211State Agencies Bulletin No. 1260
… an automatic dues increase. Affected Employees Employees in Management/Confidential positions who are members of OMCE … each employee as described below: When an employee enrolls in OMCE, the correct deduction amount must be entered based …
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)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
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)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting practices and cash receipts process for the period July 1, 2011 through …
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 … Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … was not self-sufficient, and therefore required subsidies from the general fund through both interfund transfers and …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Tuition Assistance Program – LaGuardia Community College
… For the three academic years ended June 30, 2012, the school certified 24,006 TAP awards totaling $31.2 million that were paid to the school on behalf of 12,976 students. We reviewed a sample of … We determined that LaGuardia was overpaid $91,911 because school officials incorrectly certified students as eligible …
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
… benefit equal to the remainder of the legislator’s annual salary. In the event of a legislator’s death, the appropriate … of how much is remaining of the deceased legislator’s salary. When a claim for payment is submitted, the Bureau of … the amount of the benefit payment equals the remaining salary of the deceased legislator. For questions regarding …
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 operations and other financial related activities for the period January … did not obtain quotes for goods and services purchased from three of 13 vendors, totaling $42,421. These three …
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)
… to take steps to ensure all insurance policies are in compliance with legal requirements. … Franklin Square Water …
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)
… 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany … and periodically test and update the plan. … Albany City School District Separation Payments and Information Technology …
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)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from recreational activities for the period July 1, 2010, to …
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)
… Purpose of Audit The purpose of our audit was to review the financial condition of the Town’s sewer fund for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Internal Controls Over Selected Financial Operations
… the State’s military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs …
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 … 31, 2013. Background The Utica City School District is a small city school district whose boundaries are the same as … the District has struggled with fiscal challenges due to a deteriorating financial condition. District officials …
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)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … did not disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions … of unsatisfied restitution orders from receiving the money to which they are entitled. The Department’s software does …
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
… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in … formal approvals and supporting documentation. The absence of such internal controls increases the risk that unnecessary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingDiNapoli: Public Drinking Water Needs More Protection
… need stronger protections to ensure clean drinking water and prevent contamination that could result in health … said. "Water contamination in Hoosick Falls, Newburgh and Long Island revealed our vulnerabilities. With the … to programs that help keep drinking water safe, the state and localities have to take the lead in strengthening …
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)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and established internal controls over water operations for …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173