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College of Mount Saint Vincent – Tuition Assistance Program
… students for State-funded Tuition Assistance Program (TAP) awards. Background The College of Mount Saint Vincent … years ended June 30, 2010, the school certified 4,686 TAP awards totaling $7.3 million that were paid on to the school … We reviewed a sample of 200 randomly-selected TAP awards paid to 186 students, as well as other awards to these …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… students for State-funded Tuition Assistance Program (TAP) awards. Background Medgar Evers College, located in … years ended June 30, 2010, the school certified 13,293 TAP awards totaling $22 million that were paid to the school for … We reviewed a sample of 150 randomly selected TAP awards paid to 149 students as well as other awards to these …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeTuition Assistance Program – State Financial Aid Program at Barnard College
… Purpose To determine whether Barnard College complied with the Education Law and the Commissioner … students at both schools can enroll in each school’s courses. Barnard offers bachelor’s degrees in nearly 50 … aid awards. Incorrect certifications include 11 students who received awards but had not met the good academic …
https://www.osc.ny.gov/state-agencies/audits/2015/08/03/tuition-assistance-program-state-financial-aid-program-barnard-collegeCompliance With Special Education Requirements – Evaluations
… (Regulations) stipulate procedural requirements for the referral, evaluation, Individualized Education Program (IEP) … addressed in a separate audit) – includes the following: Referral: A parent/guardian,** school personnel, or … completion of the evaluation, of the 17,454 students whose referral culminated in an IEP meeting, 5,102 (29.2 percent) …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/compliance-special-education-requirements-evaluationsState Agencies Bulletin No. 1893
… Purpose The purpose of this bulletin is to describe new Time Entry Earnings Codes to be used to … of overtime adjustments in PayServ, new Earnings Codes have been created. Effective Dates Effective immediately. … adjusted by the PayServ system. Earnings Codes that are not automatically adjusted by Payserv include overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1893-reporting-adjustments-overtimeManagement of Internal Controls
… if the Board of Directors of the Fuller Road Management Corporation (FRMC) promoted internal controls that helped to … a copy of a finalized Accounting Procedures Manual that incorporated necessary procedures and controls over financial …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsLaurens Fire District – Financial Activities (2021M-43)
… whether the Laurens Fire District (District) Board of Fire Commissioners (Board) established adequate controls … The Board did not contract for an independent audit of its 2019 records, as required by law, or provide for an annual audit of the Treasurer’s records. As of June 30, 2020, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/02/laurens-fire-district-financial-activities-2021m-43Hebrew Institute for the Deaf and Exceptional Children – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Hebrew Institute for the Deaf and Exceptional Children … on clinical evaluations, and pays for their services using rates established by SED. The rates are based on the … with the Manual’s requirements; $132,846 in over-allocated compensation costs for 24 shared employees; $132,377 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/hebrew-institute-deaf-and-exceptional-children-compliance-reimbursable-cost-manualTown of Porter – Capital Projects (2013M-352)
… Purpose of Audit The purpose of our audit was to review the Town’s capital … Key Findings A significant amount of Town resources are being inappropriately reported and sequestered in the … $953,000, should be recorded in the general fund-townwide, where they can be used to reduce real property taxes and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Mitigation for Extreme Weather Conditions and Flooding
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6.pdfMitigation for Extreme Weather Conditions and Flooding (2022-S-6) 180-Day Response
To determine whether the Long Island Rail Road (LIRR) performed a systemwide risk assessment to identify potential risks to its system from extreme weather conditions and flooding and developed plans to mitigate their effects.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22s6-response.pdfTown of Burke – Fiscal Oversight (2016M-277)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … any Town officers or employees who received or disbursed money on the Town’s behalf. Key Recommendations Provide the … with adequate monthly financial reports. Ensure that no claim against the Town, other than those allowed under Town …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-burke-fiscal-oversight-2016m-277City of Dunkirk – Budget Review (B24-1-10)
… an independent evaluation of the City’s proposed budget for 2025. Background Chapter 5 6 of the Laws of 2024, Part DD … records significantly limited our review and precluded us from determining the reasonableness of all of the City’s …
https://www.osc.ny.gov/local-government/audits/city/2024/11/27/city-dunkirk-budget-review-b24-1-10Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
The purpose of our audit was to examine controls over payroll and fuel inventory for the period January 1 2013 through April 25 2014
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … 22, 2014. Background The Town of Catskill is located in Greene County and has a population of approximately … approximately $7.1 million. Key Findings The Board did not ensure that the Highway Superintendent safeguarded fuel …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312City of Fulton – Fiscal Stress (2013M-310)
… source and continue to evaluate and explore ways to cut costs and/or increase revenues. … City of Fulton Fiscal …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Interfund Loans
Please print out the presentation prior to webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/interfund-loans-04-16-20.pdfAccounting for Medicaid-Related Intergovernmental Transfers
This bulletin is to provide accounting guidance to counties for Medicaid-related intergovernmental transfers (IGTs).
https://www.osc.ny.gov/files/local-government/publications/2021/pdf/accounting-for-medicaid-related-intergovernmental-transfers.pdfAnnual Update Document: Common Reporting Errors Webinar
Print out the slideshow presentation prior to webinar to follow along and take notes.
https://www.osc.ny.gov/files/local-government/academy/pdf/aud-common-reporting-errors-01-23-20.pdf