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Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special … ended June 30, 2015, HSOR reported approximately $869,436 in reimbursable costs on its CFR for two rate-based preschool … the fiscal year ended June 30, 2015, we identified $7,958 in ineligible costs that HSOR reported on its CFR for the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualCity of Lackawanna – Network Management and Internal Controls (2021M-215)
… implemented information technology (IT) security controls to safeguard the network against unauthorized access or … City officials did not establish adequate controls to safeguard the network against unauthorized access or … IT control weaknesses were communicated confidentially to officials. Key Recommendations Develop written policies …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Earnings – Enhanced Reporting
… may or may not be pensionable and there may be limits to what can count toward a members pension …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/earningsSelect Financial Management Practices at the Office of Transportation and Parking Operations
… be sufficient to meet expectations. The IFR Manual states all IFR deficits are to be resolved within one year (with the … Eliminate deficits, as required. Comply with all laws, contractual agreements, and Stony Brook policies to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsTown of Rush – Board Oversight (2014M-193)
… received or disbursed money during the preceding fiscal year. … The purpose of our audit was to examine the Boards …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-rush-board-oversight-2014m-193Town of Jefferson – Selected Financial Operations (2014M-332)
… Purpose of Audit The purpose of our audit was to examine selected financial operations of the Town for the … therefore hired a bookkeeping company in February 2014 to maintain the Town’s financial records. Key Recommendation Establish an internal control structure to include compensating controls to mitigate the risks …
https://www.osc.ny.gov/local-government/audits/town/2015/03/13/town-jefferson-selected-financial-operations-2014m-332CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
… Purpose To determine the extent of implementation of the two … (Civil Service), provides health insurance coverage to over 1.2 million active and retired State, local …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followTown of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial records and reports … unsigned. The Supervisor did not submit financial reports to the Board. The Board did not perform an annual audit of … Key Recommendations The Supervisor should attend training to familiarize himself with the requirements of his elected …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Town of Murray – Capital Projects (2014M-086)
… of our audit was to review the Supervisor’s financial records and reports for the period January 1, 2008 through … the work of the accounting firm to ensure that accounting records are complete and accurate. Ensure that debt proceeds … of our audit was to review the Supervisors financial records and reports for the period January 1 2008 through …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-murray-capital-projects-2014m-086Town of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial … remained open because they had not been properly reported to the State Department of Motor Vehicles (DMV). The Justices … the DMV’s pending-ticket log with caseload activity to ensure that tickets are properly reported in a timely …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting records and reports for the … bank reconciliations are prepared by the bookkeeper to balance with the Town's cumulative cash balance versus the cash attributable to each individual fund. The Board does not receive all the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
… officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and … officials did not implement adequate internal controls to ensure that non-payroll disbursements were authorized and … when her electronic signature was used by another employee to sign checks. The claims auditor did not approve medical, …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/11/west-canada-valley-central-school-district-non-payroll-disbursementsWhitesboro Central School District – Separation Payments (2020M-146)
… - pdf ] Audit Objective Assess whether separation payments to certain Whitesboro Central School District (District) … agreements. Key Findings Separation payments made to seven of 10 employees tested were generally supported and accurately calculated. However, we question payments to three employees totaling $108,963. District officials: …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/05/whitesboro-central-school-district-separation-payments-2020m-146Administration of Mitchell-Lama Waiting Lists (Follow-Up)
… Objective To determine the extent of implementation of the seven … report, which was issued on August 17, 2017, sought to determine if Mitchell-Lama Housing Program units were …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/administration-mitchell-lama-waiting-lists-followTown of Virgil – Board Oversight (2015M-40)
… November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately … The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer … The Board did not ensure that adequate controls were in place over the Town’s fuel use. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Town of Wilson –Purchasing (2014M-077)
… to evaluate the Town’s internal controls over purchasing for the period January 1, 2012 through February 11, 2014. … it properly reflects the Board’s current expectations for procurement activity. When auditing claims, the Board did … the appropriate number of verbal or written quotes for purchases, or verify that that the prices charged to the …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Long-Term Care Ombudsman Program (Follow-Up)
… (Act), to be eligible for certain federal grants, each state is required to establish an Office of the State Long-Term Care Ombudsman. In New York, this office (hereafter referred to as the Office) is …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followTown of Schroeppel – Cash Disbursements (2014M-296)
… did not audit, or contract with an independent public accountant to audit, the Comptroller’s accounting records. … the Comptroller’s records or have an independent public accountant do so. … The purpose of our audit was to examine …
https://www.osc.ny.gov/local-government/audits/town/2015/01/09/town-schroeppel-cash-disbursements-2014m-296Town of Saugerties – Justice Court Operations (2015M-47)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … the bail activity reports represent a complete and up-to-date list of bail moneys. Ensure that all funds are properly …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/06/12/town-saugerties-justice-court-operations-2015m-47Access Controls Over Selected Critical Systems (Follow-Up)
… vulnerable adult protective services; preventive services for children and families; and juvenile justice. OCFS owns …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/access-controls-over-selected-critical-systems-follow