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School of Professional Studies – Controls Over Bank Accounts

… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was founded in 2003 to … whether there was fraud waste or abuse in the use of funds held in its bank accounts …

https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accounts

Improper Payments Related to the Medicare Buy-In Program (Follow-Up)

… Purpose To determine the extent of implementation of the five … made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The … To determine the extent of implementation of the five …

https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-follow

Selected Employee Travel Expenses

… monies by selected government employees complied with rules and regulations and is free from fraud, waste and … monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … to determine whether Internal Revenue Service "tax home" rules may apply and may result in taxable income. In …

https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expenses

Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence

… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residence

College of Plattsburgh – Selected Employee Travel Expenses

… with rules and regulations and is free from fraud, waste, and abuse. Background New York State's executive … complied with rules and regulations and is free from fraud waste and abuse …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

Selected Aspects of Discretionary Spending

… documentation. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of …

https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending

Government-Wide Financial Data – 2022 Financial Condition Report

… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …

https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-data

Selected Safety and Security Equipment at Subway Stations (Follow-Up)

… initial report, Selected Safety and Security Equipment at Subway Stations ( 2016-S-92 ). About the Program The … (MTA) New York City Transit (Transit) operates the subway system in four of the five New York City boroughs, … or emergency assistance, had been installed in 459 subway stations. EMD has a CCTV preventive maintenance …

https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-follow

CVS Health – Temporary Holding Account Rebate Revenue

… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …

https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue

Taxes – 2023 Financial Condition Report

… 7.8 percent, primarily reflecting the one-time homeowner’s property tax relief credit, and enhanced earned income and … the PTET credits claimed for the 2021 tax year, one-time property tax credits and enhanced earned income and child tax … by 78 percent primarily reflecting the onetime homeowners property tax relief credit and enhanced earned income and …

https://www.osc.ny.gov/reports/finance/2023-fcr/taxes

Government-Wide Financial Data – 2021 Financial Condition Report

https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-data

Caledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)

… oversight of the Department’s financial operations for the period January 1, 2012 through October 16, 2013. … reported expenditures totally approximately $62,500 for the 2012 fiscal year. Key Findings The Department has not adopted written policies and procedures for financial operations other than the by-laws, which were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financial

City of Troy – Budget Review (B17-5-13)

… estimated revenues of $3.45 million for refuse and garbage fees to finance the City’s waste and recycling … yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of the City’s … if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized at a …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13

Village of Suffern – Budget Review (B18-6-4)

… budget. The Village budgeted $4.2 million in water meter and sewer revenue. However, based on collections of …

https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-suffern-budget-review-b18-6-4

Department of Social Services – Monitoring of Service Provider Agreements (2016-MS-1)

… 31, 2013. Background Each county Department of Social Services (Department) is responsible for providing temporary … agreements with community-based agencies to provide services to individuals and families. Department personnel … for monitoring contracts (Managers) must ensure that all services are provided in accordance with service provider …

https://www.osc.ny.gov/local-government/audits/county/2016/07/19/department-social-services-monitoring-service-provider-agreements-2016-ms-1

Pawling Central School District – Selected Financial Activities (2012M-185)

… 3, 2012. Background The Pawling Central School District is located in the Town of Pawling in Dutchess and Putnam … at the onset of the project. Require District officials to pay appropriate tax certiorari claims from the reserve fund. … Limit the Audit Committee’s activities to the scope of what is included in its charter. Amend the District’s …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185

Village of Endicott -- Budget Review (B17-4-7)

… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 … to submit to the State Comptroller each year, starting with the fiscal year during which the local government is …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

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