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Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … not demonstrate the reasonableness of reserve balances. As a result, two of the District’s reserve funds had balances that totaled $3.19 million in excess of the amounts needed for authorized purposes, and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… 2013. Background The Roosevelt Charter School is located in Nassau County. Oversight of School operations is provided … code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 … not monitoring the annual budget and has not established a Budget and Finance Committee as required by School by-laws. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsMedicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… individuals who, generally, don’t otherwise qualify for Medicaid. As income, household makeup, and other factors … Plan coverage because the Department did not account for the Essential Plan as a liable third-party health … both programs and having enrollment information for both in its systems, the Department never applied payment …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andField of Dreams, Inc. – Compliance With the Reimbursable Cost Manual
… covered the costs submitted by FOD to SED on its CFRs for the fiscal year ended June 30, 2019 and certain expenses for the fiscal year ended June 30, 2018. About the Program … for-profit special education provider located in Slate Hill, serving students from Orange and Ulster …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/field-dreams-inc-compliance-reimbursable-cost-manualOversight of Industrial Hemp
… of agriculture to grow or cultivate industrial hemp for research purposes. In New York State, Article 29 of the … and approves Program applications, and then is responsible for conducting pre-growing inspections and for sampling plants to test THC levels before harvested …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/oversight-industrial-hempSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Seneca County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is … provided financial assistance if job creation and economic goals or other terms of the agreements are not met. The Board … analyzed to determine whether a project is meeting its goals and in compliance with the terms and conditions of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Tuition Assistance Program – College of Westchester
… College of Westchester complied with the Education Law and the Commissioner of Education’s Rules and Regulations … College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. Tuition … eligible students. Schools receiving State financial aid awards certify student eligibility. For the three academic …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterSullivan 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-81Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … a standard leave request form or other formal procedure for employees to request leave time. The process for monitoring, requesting and approving leave is not …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… The purpose of our audit was to evaluate the Authority’s procedures over solid waste and recycling charges and … or outside the County, for the purpose of receiving, treating and disposing of solid waste. The District is governed by a seven-member Board of Directors appointed by the County …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAudit of the Tuition Assistance Program at New York Career Institute
… complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students … in the fields of Court Reporting, Paralegal Studies, Office Science, and Medical Office Administration. NYCI serves approximately 600 …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… failure to establish policies and procedures regarding driving while intoxicated (DWI) administrative fees has …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsCity of Yonkers – Budget Review (B6-15-16)
… which impact the City of Yonkers' financial condition in the current and future years. Background The Office of the … year 2015-16 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $14 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Town 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-5Town of Rensselaerville – Financial Operations (2012M-168)
… who has the ability to perform transfers and what accounts can be accessed through online banking … Town of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… is located in the Town of Glenville in Schenectady County and has approximately 7,700 residents. The Village is … a Board of Trustees which comprises four elected Trustees and an elected Mayor. The Village’s budgeted appropriations … controls over the collection, recording, reconciliation, and enforcement of parking ticket fines. The Village does not …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town 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 internal controls over claims processing for the period January 1, 2011 to August 31, 2012. Background … in fund balance from the 2009 to the 2011 fiscal years. For 2013 Town officials took steps to correct their budget …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Newark School District Public Library – Board Oversight (2014M-54)
… required guidance to staff to ensure compliance with laws related to procurement, bidding, and avoidance and … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Akron Fire Department – Financial Activities (2014M-196)
… 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection … overall financial management. The Board elects a Treasurer who acts as the Department’s chief fiscal …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196