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Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, through January 31, 2013. … of the Probation Department. The Department reported that for 2011 it collected $104,871 and disbursed $99,143 to crime …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsChild Care Licensing and Inspection
… "license exempt" and are not subject to licensure by or registration with the Office. Based on Section 390 of the Law, facilities that provide care for three or more children for more than three hours per day per child are subject to licensure or registration with the State. The Division regulates these …
https://www.osc.ny.gov/state-agencies/audits/2014/08/14/child-care-licensing-and-inspectionRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… Key Findings The Board did not adopt realistic budgets or routinely monitor financial operations. School officials … that were not authorized by the School by-laws or policy. Of $31,630 in Board expenditures, $26,444 was not … when there is an anticipated outflow of cash for goods or services. Request interim financial reports from the …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsMedicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… Auditors identified over $5.6 million in inappropriate or questionable Medicaid payments, including: $1,822,467 in … for pharmacy claims that posed patient safety concerns or were not in compliance with regulations and policies … providers in the Medicaid program who were charged with or found guilty of crimes that violate health care programs’ …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Am I Required to Have an Audit?
… and sponsors of length of Service Award Programs (LOSAP) for volunteer firefighters are required each year by law to … and / or context in which the term "audit" is used. For example, an often misunderstood duty is the requirement … documents of various officers and employees responsible for receiving and disbursing moneys. For this purpose, the …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSullivan 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-81Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… use of public moneys. … Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… other municipalities, state agencies, public corporations or individuals within or outside the County, for the purpose of receiving, treating … and adjustment reports from the computerized systems or adequately document the reasons for these transactions. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andComptroller DiNapoli Releases Municipal Audits
… The board has not established a standard leave request form or other formal procedure for employees to request leave … totaling $31,823 did not contain sufficient itemization or documentation. The board also did not audit these claims …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave … the departmental processing of cash collections. Except for minor exceptions related to supporting documentation, the …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… project benefits to be provided is not well-defined or required to be documented. Therefore, it is possible that … financial assistance if job creation and economic goals or other terms of the agreements are not met. The Board did … and recapture of benefits. Include detailed recapture or default and remedy provisions in project agreements. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectCity of Yonkers – Budget Review (B6-15-16)
… funding gap by finding an alternate source of revenue or reducing appropriations. Replace nonrecurring revenue, …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Department’s internal controls over financial operations for the period January 1, 2011, to September 30, 2012. … the Board. The County’s budgeted general fund expenditures for the 2012 fiscal year were $73.9 million. Key Findings … As a result, cash receipts were not properly accounted for, secured, and deposited in a timely manner. The …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAudit of the Tuition Assistance Program at New York Career Institute
… Institute (NYCI) is a two-year private, degree-granting school located in downtown Manhattan. NYCI is approved to … TAP awards totaling $2.2 million that were paid to the school for 840 students. We reviewed a sample of 50 randomly … our tests did disclose 30 awards totaling $27,964 that school officials certified in error. Key Recommendations The …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteTown 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)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ appropriations for the 2012 fiscal year are approximately $2.1 million. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Tuition Assistance Program – College of Westchester
… Purpose To determine whether College of Westchester complied with the Education Law and … The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchester2013 Year End Report
… payments). All payments, whether processed by the Board or SFCC, are entered in the Board’s automated payment system, … errors, (iv) were previously approved and paid, and/or (v) contained miscellaneous errors. Key Recommendations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Aspects of Discretionary Spending
… for specific program purposes, and it incurs indirect or “discretionary costs” that support overall objectives. Key …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Hourly Based Information Technology Services
… vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of experience; and (iii) exclusively for hours worked. Background In November 2012, the Division … HBITS contracts to create a cost- and time-efficient means for agencies to procure short-term hourly information …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-services