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City of Glen Cove – Budget Review (B7-16-12)
… million in revenue in the 2017 proposed budget from the sale of waterfront property and City officials were unable to provide any definitive documentation that the sale will take place during the upcoming year. The City has … budget contains no appropriation for the payment of tax certiorari refunds, which have averaged $923,000 over the …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Medicaid Program – Medicaid Claims Processing Activity April 1, 2016 Through September 30, 2016
… had; $357,498 in improper payments for inpatient, durable medical equipment, clinic, child care, and transportation services; $160,759 in …
https://www.osc.ny.gov/state-agencies/audits/2017/07/25/medicaid-program-medicaid-claims-processing-activity-april-1-2016-through-september-30-2016Medicaid Program – Appropriateness of Medicaid Eligibility Determined by the New York State of Health System
… of $188,131; and NYSOH issued unreasonably high numbers of CINs for expected multiple births per pregnancy – … Payments for Recipients With Multiple Identification Numbers and No Social Security Numbers (2010-S-29) Department of Health: Inappropriate …
https://www.osc.ny.gov/state-agencies/audits/2015/10/28/medicaid-program-appropriateness-medicaid-eligibility-determined-new-york-state-healthTowns’ Road Management Plans (2014-MR-2)
… During fiscal stress, towns often defer critical road infrastructure needs in order to fund daily services. However, preventive maintenance can extend road life and help towns save money. A long-term plan, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Kids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated Fiscal Report (CFR) were properly … (DoE) pays tuition and fees to KTI using rates set by SED, which are based on financial information KTI presents in an annual …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMedicaid Program – Claims Processing Activity April 1, 2024 Through September 30, 2024
… with Medicaid requirements, and resulted in correct payments to providers. The audit covered the period from April 2024 through September 2024, and certain claims going back to … rendered to Medicaid-eligible members and generates payments to reimburse the providers for their claims. During …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/medicaid-program-claims-processing-activity-april-1-2024-through-september-30-2024State Police Bulletin No. SP-197
… Purpose The purpose of this bulletin is to inform the agency of OSC’s automatic processing. Affected … April 1, 2019 Salary Increases (Bargaining Unit 62) will be paid using the following effective dates and check date: … AC3340 , Request for Payroll Check Stop Payment, and email it to the Annual Uncashed Payroll Check Outreach mailbox. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-197-april-2018-and-april-2019-retroactive-salary-increases-state-policeNiagara County Industrial Development Agency – Project Approval and Monitoring (2015M-93)
… The purpose of our audit was to review the IDA’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through January 30, 2015. … nine members who are appointed by the County Legislature. For our audit period, the IDA reported 142 active projects …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/niagara-county-industrial-development-agency-projectVillage of Candor – Fund Balance (2017M-148)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through May 31, 2017. Background … elected five-member Village Board. Budgeted appropriations for the 2017-18 fiscal year for the general fund are $297,735 and for the water fund are …
https://www.osc.ny.gov/local-government/audits/village/2017/10/27/village-candor-fund-balance-2017m-148East Islip Public Library – Cash Receipts (2017M-223)
… Purpose of Audit The purpose of our audit was to determine whether Library staff properly collected, … whom payment was received, and the form (i.e., cash or check) in which receipts are received, are maintained. Ensure that reconciliations are prepared for attraction ticket purchases, sales and inventory on hand. Separate …
https://www.osc.ny.gov/local-government/audits/library/2017/12/22/east-islip-public-library-cash-receipts-2017m-223Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… UDAG repayment money totaling $4.5 million for long-term loans to fund capital projects was not consistent with their adopted policy to use the money as revolving loans for local business development. Board-approved loans made from the community development (CD) fund were …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Poughkeepsie Housing Authority – Procurement and Information Technology Controls (2017M-222)
… and protected against unauthorized use, access and loss for the period April 1, 2016 through July 18, 2017. … County. The Authority, which provides low-rent housing for qualified individuals, is governed by a seven-member Board of Commissioners. Expenditures for the 2016-17 fiscal year totaled approximately $5.9 …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/02/16/poughkeepsie-housing-authority-procurement-and-information-technologyEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… Purpose of Audit The purpose of our audit was to review whether the Department’s controls were adequate to ensure that financial activity was properly recorded and … for 2013 totaled $115,144. Key Findings The Council does not approve claims prior to payment, the audit committee …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialHolland Patent Central School District – Access to the Student Information System (2016M-326)
… July 1, 2015 through July 31, 2016. Background The Holland Patent Central School District is located in the Towns of … function and monitor for inappropriate activity. … Holland Patent Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/holland-patent-central-school-district-access-student-information-systemSUNY Bulletin No. SU-110
… Purpose To explain the Standby Pay provisions and to review the earn codes with the proper … The UUP contract provides a list of eligible titles for Recall. Employees who are on standby and are recalled to work …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-110-review-standby-pay-eligible-employees-represented-unitedAddison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6Town of Middleburgh – Claims Audit Process (2023M-56)
… did not properly audit claims prior to approving them for payment. As a result, the risk is increased that claims could have been paid for inappropriate purposes. From our review of 184 claims … and deliberate audit of all claims prior to approving them for payment. Adequately document the justification for …
https://www.osc.ny.gov/local-government/audits/town/2023/07/07/town-middleburgh-claims-audit-process-2023m-56Village of Tuckahoe – Financial Condition (2015M-88)
… our audit was to review the Village’s financial condition for the period June 1, 2011 through March 3, 2015. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $11.6 million. Key … year. The Village’s contingency account was not sufficient for the 2011-12 through 2013-14 fiscal years. The Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Saratoga County – County Bridge Maintenance (S9-13-7)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … year. Key Findings The County has a written plan for bridge maintenance and repairs. During our audit period, the … County maintained average bridge ratings and a consistent level of funding for bridge maintenance, repairs, and …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/saratoga-county-county-bridge-maintenance-s9-13-7Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided … work projects totaling almost $3.1 million, as required. Project proposals totaling almost $1.2 million lacked … the bidding thresholds in accordance with GML. Review project proposals before approval to help ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-and