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Oversight of Critical Foster Care Program Requirements (Follow-Up)
… 2015-S-79 ). About the Program The Office of Children and Family Services (OCFS) regulates and supervises child … At each of the ten sites we visited, we found foster home records lacked evidence that counties or VAs met certain critical foster home certification/approval and recertification requirements, …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followSummit Security Services, Inc. (Summit)
… Of those 27, 10 individuals worked without an active DOS registration, which requires individuals to pass … for up to eight months prior to applying for their DOS registration, two individuals who never applied or obtained a DOS registration, and one individual whose registration …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitImproper Medicaid Payments for Misclassified Patient Discharges (Follow-Up)
… reported discharge (which often meets the definition of a transfer). Key Findings Officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2023/01/18/improper-medicaid-payments-misclassified-patient-discharges-followOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability … March 2016. Background OTDA administers the New York State SSP, which provides a supplemental benefit to Supplemental … qualifying New York State residents. To be eligible for SSP, individuals must be at least 65 years old, blind or …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsFood Metrics Implementation (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food purchases, the State … York State food purchasing to agency personnel involved in the acquisition process. OGS is also responsible for …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system through a permitting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The University at Buffalo (Buffalo) is one of the largest institutions within …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesControls Over Unclaimed Bottle Deposits (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Controls Over Unclaimed Bottle … containers of less than one gallon of many beverages sold in the State. Consumers may then return their empty beverage … The Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State fiscal years ended …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-followWadsworth Center Environmental Laboratory Approval Program
… monitoring, and enforcing selected regulations over environmental laboratories. About the Program The Environmental Laboratory Approval Program (ELAP) of the … for the certification of laboratories performing environmental analyses on samples originating from New York …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programTown of Cherry Valley – Budget Review (B25-4-7)
… the appropriations for the Cherry Valley Community Health Center (Health Center). In addition, even if Town officials had included … 2026 preliminary budget includes an estimate for Health Center appropriations of $495,000 in the general fund. Our …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7City of Lockport – Budget Review (B24-1-8)
… to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during … next succeeding fiscal year. Key Findings Based on the results of our review, the significant revenue and … in the proposed budget appear reasonable. We expect 2024 fire department overtime expenditures to be within the …
https://www.osc.ny.gov/local-government/audits/city/2024/11/08/city-lockport-budget-review-b24-1-8Genesee County Industrial Development Agency – Project Approval and Monitoring (2014M-66)
… The purpose of our audit was to review Genesee County Industrial Development Agency’s (GCIDA) process for … Genesee County Industrial Development Agency Project Approval and Monitoring …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/05/14/genesee-county-industrial-development-agency-projectLakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… period January 1, 2011, to August 23, 2012. Background The Lakeville Volunteer Fire Department was established in 1921 and provides fire protection and rescue operations to the Lakeville Number 2 Fire District (District) as well as the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overWest Seneca Fire District #6 – Financial Management (2013M-14)
… unauthorized or inappropriate activity. Thoroughly review all documentation during its audit of claims, before …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14County of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by … County of Rockland Budget Review B61521 …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Steuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… and procedures. Prepare detailed deposit slips, and record all receipt information in the accounting records so that a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashCity of Troy – Budget Review (B17-5-13)
… and expenditure projections in the City’s proposed budget for the 2018 fiscal year are reasonable. Background The City … refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of …
https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13Port Jefferson Union Free School District – Information Technology (2014M-039)
… District’s overall computer system. District management does not require any verification to determine if a vendor being added to the vendor list is already included in the vendor master file and has … as they occur, relocating assets, updating the inventory list, performing periodic physical inventories and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mTown of Fremont – Operating Budget and Cash Disbursements (2013M-85)
… Purpose of Audit The purpose of our audit was to review the Town’s operating budgets and disbursements for the period January 1, 2011, to November … Town of Fremont Operating Budget and Cash Disbursements 2013M85 …
https://www.osc.ny.gov/local-government/audits/town/2013/07/05/town-fremont-operating-budget-and-cash-disbursements-2013m-85Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, 2012. … maintained adequate perpetual fuel inventory records for most of our audit period that included the amount … not review any fuel usage reports generated daily from the new computerized fuel system and did not compare a perpetual …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253