Search
Audit of the Tuition Assistance Program at Mercy College
… Purpose To determine whether Mercy College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … To determine whether Mercy College complied with the Education Law and the Commissioner of Educations Rules …
https://www.osc.ny.gov/state-agencies/audits/2013/11/04/audit-tuition-assistance-program-mercy-collegeControls Over Cash Advance Accounts
… audit covers the period April 1, 2011 to March 11, 2014. Background Under Section 115 of the State Finance Law, cash … of $106,000 as of March 31, 2012. Key Findings One void check was missing. Notation on the check register states … Audits/Reports of Interest Office of Children and Family Services: Controls Over Cash Advance Accounts (2013-S-52) …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsCollege at Purchase – Selected Employee Travel Expenses
… April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State. These employees incurred over $100,000 in travel … for arranging overflow student housing at local hotels each fall semester when on campus housing was …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-purchase-selected-employee-travel-expensesDisposal of Electronic Devices
… all State entities to establish formal processes to address the risk that personal, private, or sensitive … One way information can be compromised is through careless disposal or re-use of electronic devices. Personal computers, … Audit/Report of Interest Office of General Services: Disposal of Electronic Devices (2012-S-4) …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesReal Estate Portfolio
… Authority has accounted for all of its real estate holdings, established a value for those holdings, and determined the need to either hold or dispose … The Authority has not accounted for all of its property holdings. Specifically, the Authority's property reports …
https://www.osc.ny.gov/state-agencies/audits/2014/03/27/real-estate-portfolioEmpire BlueCross – Improper Payments for Special Items Billed by Hospitals Within Long Island Health Network
… To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with Long Island Health Network and, if not, … To determine whether Empire BlueCross paid claims for special items according to the terms of its contract with …
https://www.osc.ny.gov/state-agencies/audits/2019/11/29/empire-bluecross-improper-payments-special-items-billed-hospitals-within-long-island-healthPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… of the State, distinct and separate from the Town of Plattekill, Ulster County and the Town of Newburgh, Orange … fire protection and rescue services to all of the Town of Plattekill and a portion of the Town of Newburgh. Budgeted … Plattekill 1 Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Slaterville Springs Fire District Internal Controls Over Financial Operations 2013M315 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialOlcott Fire Company, Inc. – Financial Operations (2013M-124)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Company’s financial operations for the period January 1, 2012, through March 12, 2013. … The purpose of our audit was to evaluate internal controls over the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)
… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and pursue clarification of its not-for-profit status with the Internal Revenue Service. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… on a monthly basis. The Board authorizes each claim for payment and indicates its approval by affixing each member’s … process in place to verify it is approving all claims for payment because the Board is not reviewing monthly bank … a process to ensure it is auditing all claims for payment. Audit or cause for an audit of the Treasurer’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Stanley Fire District – Internal Controls Over Financial Operations (2013M-259)
… period January 1, 2012, to August 20, 2013. Background The Stanley Fire District, located in Ontario County, is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/stanley-fire-district-internal-controls-over-financial-operations-2013m-259Orange County Community College – Information Technology and Financial Activities (2017M-111)
… systems, automatic temperature controls, a designated generator and entry keypads or logs; establish written …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialSouth Country Central School District – Enhanced Budget Review (B26-7-4)
… Purpose of Budget Review The objective of the review was to provide an independent evaluation of the adopted budgets … fund budgets. Key Findings The District is on track to incur a 2025-26 fiscal year budget deficit of approximately $8.7 million due to inaccurate estimates in the Board of Education …
https://www.osc.ny.gov/local-government/audits/school-district/2026/04/10/south-country-central-school-district-enhanced-budget-review-b26-7-4Village of Unadilla – Budgeting (2013M-143)
… source for Village operations. The Board will be faced with decisions of reducing expenditures or identifying …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… prior to over-expending budget lines. While the credit card policy includes documentation requirements and … oversight controls. The policy does not define how many credit card accounts may be established, limit the number of credit cards to be issued, address to whom the cards may be …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… under Law prior to audit by the Board if it intends to permit such disbursements. Sign all checks that are disbursed …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. … The purpose of our audit was to evaluate the internal controls over the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Police Property Room Inventory (2014-MS-4)
… report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg … appropriate controls over property room inventory for the period January 1, 2012 through December 5, 2013. …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4