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Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… of Audit The purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of … or services. Request interim financial reports from the Director of Finance for use in monitoring the School’s …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operations

Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage

… periods of overlapping insurance coverage. Medicaid is the payer of last resort, which means recipients’ other third-party health insurance coverage, such as insurance under the Essential Plan, must be exhausted … as secondary payer, should pay any remaining liabilities, such as deductibles and coinsurance. Key Findings Medicaid …

https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and

Field of Dreams, Inc. – Compliance With the Reimbursable Cost Manual

… Objective To determine whether the costs reported by Field of Dreams, … (CFR Manual). The audit covered the costs submitted by FOD to SED on its CFRs for the fiscal year ended June 30, 2019 …

https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manual

Oversight of Industrial Hemp

… Objective To determine whether the Department of Agriculture and … the United States, as both the stalk and seed can be used to produce a wide range of products, from clothing to …

https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hemp

Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)

… promoting, encouraging and attracting economically sound commerce, industry and recreational opportunities." The SCIDA …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-project

Comptroller DiNapoli Releases Municipal Audits

… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … 2011 through April 2013, department members did not always sign the daily member attendance record and not all overtime … Seaford Fire District – Length of Service Award Program (Nassau County) District officials did not implement standards …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2

Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)

… million in wages for correctional staff during the 2012 calendar year. Approximately $977,000, or 22 percent, was for … use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …

https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218

Am I Required to Have an Audit?

… that expends $750,000 or more in federally awarded funds in its fiscal year is also required to have an audit, …

https://www.osc.ny.gov/local-government/audits/am-i-required-have-audit

Tuition Assistance Program – College of Westchester

… Rules and Regulations when certifying students for State financial aid. Background The College of Westchester, … tuition costs to eligible students. Schools receiving State financial aid awards certify student eligibility. For … used by Westchester officials to certify students for State financial aid substantially complied with the governing …

https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester

Sullivan County – Fiscal Stress (2013M-81)

… Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings … and they have developed reasonable budgetary estimates for most major revenues and expenditures, the County’s … financial condition has declined over the last few years. For the years between 2007 and 2011, the County has spent …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81

Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced his office … Book New York . The easy-to-use website was created by Comptroller DiNapoli to promote openness in government and … to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced his office …

https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1

County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)

… Routinely compare the amounts collected as recorded in the system and on manual receipts with the amounts deposited and …

https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-and

Audit of the Tuition Assistance Program at New York Career Institute

… Purpose To determine whether New York Career Institute complied with the Education Law and …

https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute

Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)

… 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. …

https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operations

City of Yonkers – Budget Review (B6-15-16)

… costs. The City plans to borrow up to $13 million for tax certiorari settlements in the 2015-16 fiscal year. With … of its taxing authority and the City’s ability to increase property taxes may be limited in future years if property values do not increase. The City’s outstanding debt …

https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16

Town of Pittstown – Records and Reports (2013M-5)

… of our audit was to review the Town’s financial operations for the period January 1, 2011, to September 17, 2012. … is the legislative body and has overall responsibility for managing operations. The Board comprises four elected … Town Supervisor. The Town’s budgeted appropriations for the 2012 fiscal year were approximately $2.5 million for …

https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5

Town of Rensselaerville – Financial Operations (2012M-168)

… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of … online banking policy that adequately addresses all online banking activities and functions, including who …

https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… of fines and late fees for parking violations. Determine how much of the bail money in the combined bank account is …

https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148

Town of Mansfield – Financial Management and Claims Processing (2012M-241)

… our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the … deficits in the general and highway funds. The Board does not perform a proper audit of claims. We found that certain claims lacked …

https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241

Newark School District Public Library – Board Oversight (2014M-54)

… August 26, 2013. Background The Newark Public Library is located in Wayne County. A Board of Trustees comprising seven elected members governs the Library and is primarily responsible for the general oversight of the … an investment policy pursuant to statutory requirements, it did not follow or enforce the policy. Instead, it allowed …

https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54