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Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)
… with Family Residences & Essential Enterprises, Inc. (FREE) for the period July 1, 2011, to February 27, 2013. … financial reports including quarterly and annual balance sheets, monthly statements of revenue and expenses, and … paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-managementVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and information technology … Board has not implemented adequate compensating controls to address the lack of segregation of duties performed by the … The Village does not have policies and procedures in place to safeguard IT assets, including an appropriate use policy, …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and … between the accounting records maintained for bail, the Court’s manual check register, and the computerized …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62User Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … research, and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-followHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Head Start of … with disabilities who are between three and five years of age. HSOR is reimbursed for preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… included in our initial audit report Oversight of Resident Care-Related Medical Equipment in Nursing Homes … comprehensive inspections, testing, and maintenance of resident care-related medical equipment. The Department …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal Department of Housing and Urban Development. The Authority’s 2012 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of Library operations for the … The Board did not implement policies or procedures to properly classify individuals as independent contractors … and presents and requiring the submission of applications to use the Library facility. Review questionable travel …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the … process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTown of Bolivar – Community Development Block Grant (2013M-353)
… Town Supervisor. The Town was awarded a $400,000 New York State Community Development Block Grant (CDBG), and …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Opinion 91-22
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. FIRE COMPANY -- …
https://www.osc.ny.gov/legal-opinions/opinion-91-22The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by The Child Development Council, Inc. (TCDC) on its Consolidated Fiscal Report (CFR) were … Other Related Audits/Reports of Interest Newmeadow, Inc: Compliance With the Reimbursable Cost Manual (2015-S-48) …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualSchool Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) … of October 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Richford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… reports (AFR) were filed in accordance with New York State General Municipal Law (GML) Section 30. Perform …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Sole Custody Reporting
… within 7 days of the succeeding month. Refer to the Guide to Financial Operations Chapter XIV, Section 4 - Agency … Application Existing Users Log in to Online Services to get started. If you forgot your credentials, click “I forgot my User ID” and/or “I …
https://www.osc.ny.gov/state-agencies/guidance/sole-custody-reportingWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… (NYS) Public Health Law and Department of Health (DOH) regulations. District officials did not sample and test or … actions were planned or enacted. Because there is no information on the lead levels of the untested outlets, we … to ensure compliance with NYS Public Health Law and DOH regulations. This final report includes five recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024mAccounts Payable Advisory No. 32
… Subject: Template for 1099 reporting SFS payments using a Single … reporting data to BSE’s Federal Reporting Unit using this template *. Prior to doing so, agencies should contact …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/32-1099-reporting-single-payments-non-sfs-paymentsSecurity Over Critical Systems (Follow-Up)
… the purpose of regulating the flow of streams or rivers when required by public welfare, including public health and … objective of our initial audit, issued January 3, 2024, was to determine whether security over HRBRRD’s critical … data. Our audit covered the period from June 2023 through October 2023. Overall, we found HRBRRD demonstrated effort …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followTown of Rutland – Town Clerk/Tax Collector (2025M-19)
… and County Treasurer within the timeframes specified by New York State Town Law (Town Law). The Clerk also did not …
https://www.osc.ny.gov/local-government/audits/town/2025/06/13/town-rutland-town-clerktax-collector-2025m-19