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Town of Attica – Town Clerk (2015M-210)
… our audit was to determine if the Clerk properly accounted for all money received and disbursed in her official capacity for the period January 1, 2014 through June 10, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled over $1.1 million. Key Findings The Clerk …
https://www.osc.ny.gov/local-government/audits/town/2016/12/07/town-attica-town-clerk-2015m-210State Comptroller DiNapoli Releases State Audits
… Repairing Defects (Follow-Up) (2015-F-19) An audit issued in May 2014 found the authority did not follow state … two years, including three which were open for five years. In a follow-up, auditors determined PANYNJ officials made progress in correcting the problems identified. Higher Education …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … to the Department of Motor Vehicles. As a result, the number of unpaid parking tickets more than doubled, from …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-audits-1CVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. The … required to negotiate agreements with drug manufacturers for rebates, discounts, and other consideration (herein …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMaximus, Inc.
… Systems staff operating data centers and 47 percent for all other Operational and Systems staff. This occurred … pool. DOH should enforce the labor rate schedule for all labor charges and recover all temporary labor charges which exceed the negotiated labor …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incAccountability for Traffic Ticket Surcharges (Follow-Up)
… included in our initial audit report, Accountability for Traffic Ticket Surcharges (2014-S-26). Background New … on an overall basis, the Department consistently accounted for and reported all traffic ticket surcharge revenue … Interest Department of Motor Vehicles: Accountability for Traffic Ticket Surcharges (2014-S-26) … To determine the …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/accountability-traffic-ticket-surcharges-followCity of Yonkers – Budget Review (B6-14-14) - Revised
… and expenditure projections in the City’s adopted budget for the 2014-15 fiscal year are reasonable. Background The … operating and debt service funding of $522.9 million for the Yonkers Public Schools and $497.1 million for the City. The 2014-15 adopted budget is $30.9 million …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedEarly Education Center – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented and allowable under the State Education Department’s (SED’s) … Background The Center, for-profit organization located in Highland, New York, provides preschool special education services to children with disabilities between the ages of three and five years. …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualSecurity Over Electronic Protected Health Information
… its operations, the Institute maintains major computer systems and networks that process, store, and transmit ePHI. … and Security Rule requirements to health care providers’ business associates and establishes new limitations on ePHI … 23, 2013. Over 4,000 individuals access the Institute’s systems and networks that facilitate ePHI access. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/security-over-electronic-protected-health-informationRed Creek Protective Fire Company, Inc. – Controls Over Financial Activities (2014M-271)
… for the 2013 fiscal year. Key Findings The Treasurer does not maintain a record of daily cash balances in the … perform monthly reconciliations without it. The Treasurer does not file required annual written financial reports to … to the Village, as stated in the bylaws. The Treasurer does not maintain a cash receipts journal. Additionally, the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/red-creek-protective-fire-company-inc-controls-over-financialPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Purpose of Audit The purpose of our audit was to examine the Department’s cash receipts … February 27, 2014. Background Putnam County is composed of six towns and three villages and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Unified Court System Bulletin No. UCS-211
… Purpose To provide agency instructions for processing the October 2014 Salary Increase (Bargaining … and the Communications Workers of America (CWA), provides for a salary increase of two percent (2.00%) or $1000, … employees whose Payroll Status is Terminated, Retired or Deceased will be automatically cancelled by OSC with the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-211-october-2014-salary-increase-bargaining-unit-sdLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Department’s financial … Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The … internal controls over cash receipts and disbursements to ensure that Department moneys were safeguarded. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… The Cambridge Central School District is located in the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, Pittstown and Schaghticoke in Rensselaer County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomEast Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
East Aurora Volunteer Fire Department Inc Controls Over Financial Activities 2014M247
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialSchenectady County Community College – Internal Controls Over Selected Financial Operations (2014M-11)
… Purpose of Audit The purpose of our audit was to examine whether internal controls over Culinary Arts cash … are appropriately designed and operating effectively to adequately safeguard College assets for the period … class, the bakery and the butchery were not submitted to the Bursar in a timely manner. Employees used cash …
https://www.osc.ny.gov/local-government/audits/community-college/2014/06/27/schenectady-county-community-college-internal-controls-over-selectedSUNY Bulletin No. SU-207
… agency instructions for processing the 2014 Chancellor’s Performance Incentive Payment. Affected Employees Employees … management or confidential in the State University of New York – BU13 who meet the eligibility criteria and are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-207-2014-chancellors-power-suny-performance-incentive-paymentFinancial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… OTB [pdf] , Nassau OTB [pdf] , Suffolk OTB [pdf] , and Western OTB [pdf] . Purpose of Audit The purpose of our audit … Five regional OTB Corporations, formed pursuant to New York State Racing, Pari-Mutuel Wagering and Breeding law, are …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014New Hyde Park-Garden City Park Union Free School District – Financial Management (2014M-7)
… of July 1, 2011 through June 30, 2013. Background The New Hyde Park-Garden City Park Union Free School District is … District taxpayers such as reducing property taxes. … New Hyde ParkGarden City Park Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/new-hyde-park-garden-city-park-union-free-school-district-financialMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… is exclusive of the Treasurer. Provide for two signatures on all checks in accordance with the Company’s by-laws. … …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financial