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Tuition Assistance Program – LaGuardia Community College
… $4,500. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2014/12/04/tuition-assistance-program-laguardia-community-collegeAspire of Western New York – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, providers such as Aspire are reimbursed …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualSelected 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-spendingThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background TCDC, a not-for-profit organization located in Johnson City, New York, … the ages of three and five years. TCDC is reimbursed for preschool special education services through rates set by … that TCDC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualInternal Controls Over Selected Financial Operations
… and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly … in DMNA’s controls over accounting for employee credit card purchases, including no review of purchases made by … and lack of follow-up on unsubmitted support for credit card purchases that were made up to two years prior. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsOffice of Temporary and Disability Assistance SSP Payments Made to State Employees
… Purpose The objective of our examination was to determine the appropriateness of New York State Supplemental Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to … The objective of our examination was to determine the appropriateness of …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult … Young Adult Institute Network (YAI Network) to provide FSS in the New York City Metropolitan Area. OPWDD reimburses … Key Finding OPWDD officials made significant progress in addressing the problems we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… relating to the calculation of the District’s annual fire protection bill. Key Recommendations Establish a system of … an audit of the District’s records. Negotiate a new fire protection contract with the City that would allow for the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsFranklin County – Fiscal Stress (2013M-252)
… Franklin County is located in northeastern New York State and has a population of approximately 51,600. The County is … on appropriating significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund was not self-sufficient, and therefore required subsidies from the general fund …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Health Sciences Charter School – Procurement (2013M-211)
… and the procurement policy. Both policy documents were silent on other key provisions such as when written contracts …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/10/25/health-sciences-charter-school-procurement-2013m-211Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… financial management practices for the period July 1, 2012 through May 5, 2016. Background The … allowed unrestricted fund balance to exceed the statutory limit for the past three fiscal years by an average of $2.7 … reserve fund policy or documented its rationale for setting aside funds in reserves, optimal funding levels or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Utica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board of … Albany City School District Separation Payments and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… providing a total of 352 housing units. The Authority can also issue vouchers for 188 additional units under the …
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 … Village of Red Creek Board Oversight of the ClerkTreasurer and Water Operations 2014M173 …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173Sole Custody Reporting
Sole Custody Reporting
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Purpose of Audit The purpose of our audit was to examine the Sheriff’s Departments’ internal controls over … receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in … manner. The civil clerk affixes the Sheriff’s signature to Department checks without his direct oversight or review. …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andHomer Central School District – Financial Condition (2013M-306)
Homer Central School District Financial Condition 2013M306
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hicksville Water District – Competitive Quotations (2013M-233)
… the security system, and service the air-conditioning and heating system. The remaining 10 vendors in our sample …
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)
… Background The Franklin Square Water District is located in the Town of Hempstead in Nassau County and serves the communities of Franklin … cash surrender value of $155,717 as of December 31, 2012. In addition to individual life insurance policies not being …
https://www.osc.ny.gov/local-government/audits/district/2013/07/19/franklin-square-water-district-life-insurance-policies-2013m-127