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Access-A-Ride Accident Claims (Follow-Up)
… of implementation of the 11 recommendations included in our initial report, Access-A-Ride Accident Claims ( … determined that between 2008 and 2012 the overall demand for AAR service increased, but the portion of the service … for such things as Commercial Driver’s Licensing, drug and alcohol testing, and training. However, our audit …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … which was issued on July 24, 2012, determined that, for the five years ended June 30, 2010, Medicaid made $15.6 … Department of Health: Improper Managed Care Payments for Certain Medicaid Recipients ( 2010-S-66 ) … To determine …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followConnetquot Central School District – Financial Condition (2015M-98)
… unassigned fund balance. District officials used surplus funds each year to finance reserves instead of funding …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… was to examine the student enrollment and billing process for the period July 1, 2012 through September 30, 2013. … that currently has seven members. The School’s expenses for the 2012-13 fiscal year were approximately $2.1 million. … residence documentation is current and maintained on file for each enrolled student. Periodically verify and update the …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Village of Hempstead – Budget Review (B17-7-6)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the Village’s … Laws of 2006 authorizes the Village of Hempstead (Village) to issue bonds not to exceed approximately $4.2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-hempstead-budget-review-b17-7-6Review of Collecto, Inc
… Downstate pays Collecto various commission rates based on the amount collected by account type and size. Key Findings Of the $29,288 we examined, we found … the contract as necessary to eliminate the unclear terms. Key Recommendations Continue to ensure staff do not approve …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/review-collecto-incChatham Central School District – Financial Management (2023M-11)
… over $1.3 million of fund balance they did not need or use to finance operations; therefore, taxpayers were taxed more … Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Whitesboro Central School District – Separation Payments (2020M-146)
… benefits that he otherwise would not have been eligible for based on the collective bargaining agreement (CBA). Key …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting for the two capital projects … with the collapse of the Dam for the period July 2, 2005, to September 10, 2012. Background The Town of Fort Ann is … has 349 parcels which are assessed a special district tax to pay for the District’s maintenance and improvements. The …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Amherst Industrial Development Agency – Project Approval and Monitoring (2020M-148)
… - pdf ] Audit Objective Determine whether the Town of Amherst Industrial Development Agency (AIDA) Board (Board) … the IDA’s response letter. … Determine whether the Town of Amherst Industrial Development Agency AIDA Board Board …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-amherst-industrial-development-agency-project-approvalUtica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… about $2.3 million. While the Corporation received grant funds for two projects, officials relied on lines of credit …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andHousing Preferences for Disabled Veterans (Follow-Up)
… housing developments. Our initial audit, issued on May 26, 2011, examined whether disabled veterans received … and to increase monitoring of housing company compliance. Key Finding Division officials have made significant progress … report. Both of the recommendations have been implemented. Key Recommendation Division representatives need to be more …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/housing-preferences-disabled-veterans-followAkron Central School District - Financial Management (2018M-195)
… managed the District’s general fund financial condition. Key Findings As of June 30, 2017 unrestricted fund balance … levy and used reserves to pay for related expenditures. Key Recommendations The Board and District officials should: … in compliance with statute. Adopt realistic budgets based on historical or other known trends. Review reserves to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/akron-central-school-district-financial-management-2018m-195Wantagh Fire District – Payroll (2013M-176)
… 2012 expenditures were approximately $6.1 million. Key Finding Internal controls over payroll ensured that the … leave than the amounts allowed in the District’s policy. Key Recommendation Take immediate steps to correct employees maximum leave accruals based on the limits placed on accumulated leave balances as …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/20/wantagh-fire-district-payroll-2013m-176Orange County – Motor Vehicle Oversight (2015M-314)
… Purpose of Audit The purpose of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July 29, 2015. …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Webster Central School District - Financial Condition (2018M-109)
… fund balance remained within statutory limits. Key Findings District officials appropriated nearly $28 … 2014-15 through 2016-17 ranging from 7.3 and 7.7 percent. Key Recommendations Ensure that the District’s fund balance … real property taxes. Develop and adopt budgets based on historical trends or other known factors. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/webster-central-school-district-financial-condition-2018m-109Inspecting Highway Bridges and Repairing Defects (Follow-Up)
… included in our initial report, Inspecting Highway Bridges and Repairing Defects ( 2012-S-34 ). Background Our initial … on May 19, 2014, found that the Port Authority of New York and New Jersey (Authority) did not follow the New York State … (Department) requirements for classifying, reporting and repairing bridge defects. Instead, the Authority followed …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followIslip Housing Authority – Cash Disbursements (2017M-167)
… for the 2016-17 fiscal year totaled $18,653,655. Key Findings The Director and Assistant Director audit claims … and check signing functions. While the Director was on leave, the account clerk applied the Director’s electronic signature to the general disbursement checks. Key Recommendations Ensure that the individual(s) auditing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/10/27/islip-housing-authority-cash-disbursements-2017m-167City of Auburn – Hydroelectric Power Operations and Software Management (2017M-99)
… project has run a deficit and is projected to continue to do so. City officials and IT staff did not ensure compliance …
https://www.osc.ny.gov/local-government/audits/city/2017/12/15/city-auburn-hydroelectric-power-operations-and-software-management-2017m-99Review of Real Property Holdings for Disposal (Follow-Up)
… Purpose To determine the extent of implementation of the five … (Department) was not reviewing its real property holdings to identify properties for sale or disposal. We identified … Department implemented each of the five recommendations from our initial report. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/review-real-property-holdings-disposal-follow