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City of Lockport -- Budget Review (B1-15-20)
… expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2016. The overtime … in the City’s provision for contingencies. Include a tax overlay in the adopted budget. Ensure the appropriation for …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Overpayments of Certain Medicare Crossover Claims (Follow-Up)
… of Health (Department) implemented the Medicare/Medicaid claim crossover system. Under this system, providers submit … claims. Auditors additionally identified $16.4 million in potential overpayments on similar claims because providers …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/overpayments-certain-medicare-crossover-claims-followCounty of Cortland – Departmental Operations (2013M-157)
… Cortland County is located in central New York State and has a population of approximately 49,000. The County is … are not ensuring that various departmental operations and functions are operating at the lowest possible cost to taxpayers. The Sheriff’s office is understaffed and incurring an average of more than $500,000 annually in …
https://www.osc.ny.gov/local-government/audits/county/2013/08/13/county-cortland-departmental-operations-2013m-157City of Troy – Budget Review (B5-15-22)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … general fund for the years ending December 31, 1993, 1994 and 1995. Local Finance Law requires all local governments … to the sale of real property, franchise fees, sales tax and advanced life support charges which may not be realized. …
https://www.osc.ny.gov/local-government/audits/city/2015/11/10/city-troy-budget-review-b5-15-22Administration of Non-Competitive and Limited-Competition Contracts (Follow-Up)
… initial audit report, Administration of Non-Competitive and Limited-Competition Contracts (Report 2013-N-2). … for Children’s Services (ACS) properly awarded, extended, and renewed non-competitive and limited-competition contracts with vendors. We also … our initial audit report Administration of NonCompetitive and LimitedCompet …
https://www.osc.ny.gov/state-agencies/audits/2017/01/09/administration-non-competitive-and-limited-competition-contracts-followOversight of Critical Foster Care Program Requirements
… Purpose To determine whether the Office of Children and Family Services (OCFS) has effective controls … prior to their certification or approval for the placement of foster children, and to determine whether casework … including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsSelected Aspects of Incident Intake and Investigation
… Purpose To determine whether the Justice Center for the Protection of People With Special Needs (Center) met its responsibility to operate a hotline, … period July 1, 2013 through May 16, 2016. Background The Center was established by the Protection of People With …
https://www.osc.ny.gov/state-agencies/audits/2017/03/06/selected-aspects-incident-intake-and-investigationDiNapoli: Report Warns of Growing State Debt
… debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following … once again called for reforms to New York's use of debt, including voter approval of borrowing and better capital planning for infrastructure …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtNational Directory of New Hires Data Security
… of New Hires (Directory) data provided by the Office of Child Support Enforcement (Child Support Enforcement), a … Services). The Directory data is comprised of information on new hires, quarterly wage, and unemployment insurance. The … identified as in-progress. Other Related Audits/Reports of Interest Office of Temporary and Disability Assistance: …
https://www.osc.ny.gov/state-agencies/audits/2016/07/18/national-directory-new-hires-data-securityCollection of Lease and Permit Revenues (Follow-Up)
… recommendations made in our initial report, Assessment and Collection of Lease and Permit Revenues ( 2012-S-6 ). Background Our initial … (Department) was not collecting all unpaid lease and permit fees. At the time of our audit, the Department … four recommendations made in our initial report Assessment and Collection of Lease and Permit Revenues 2012S …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/collection-lease-and-permit-revenues-followSelected Aspects of the Migrant Education Program
… Purpose To determine whether the State Education Department (Department) properly oversees the Migrant Education Program (Program) to ensure that it complies with all requirements and achieves its program goals. Background The … Determine whether the State Education Department properly oversees Migrant Education …
https://www.osc.ny.gov/state-agencies/audits/2015/05/15/selected-aspects-migrant-education-programReporting and Utilization of Bias Incident Data
… Justice Services (Division). The Division compiles hate crime data in an annual statewide report and submits summary … City. The Division reported a statewide total of 720 hate crime incidents for calendar year 2012, including 374 … of, or corresponding action plan for, the bias-related crime data that was collected. Thus, such data was not used …
https://www.osc.ny.gov/state-agencies/audits/2014/09/25/reporting-and-utilization-bias-incident-dataCity of Oswego – Community Development (2015M-108)
… in place to determine when it is appropriate to write off delinquent loans that are uncollectable. The City donated two real properties to the Oswego City Revitalization Corporation … with advice of counsel, when it is appropriate to write off these loans. Refrain from making gifts of real property …
https://www.osc.ny.gov/local-government/audits/city/2015/11/20/city-oswego-community-development-2015m-108City of Olean – Budget Review (B1-15-2)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The City of Olean, located in Cattaraugus County, issued debt … $4,300,000 to liquidate the accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. …
https://www.osc.ny.gov/local-government/audits/city/2015/03/13/city-olean-budget-review-b1-15-2City of Newburgh – Budget Review (B6-15-24)
… and expenditure projections in the City’s proposed budget for the 2016 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24City of Mount Vernon – Payroll (2014M-347)
… 1, 2013 through April 21, 2014. Background The City of Mount Vernon is located in Westchester County and has a … City of Mount Vernon Payroll 2014M347 …
https://www.osc.ny.gov/local-government/audits/city/2015/02/13/city-mount-vernon-payroll-2014m-347Administration of the Article 8-A Loan Program
… Purpose To determine whether the loans awarded by New York City’s Department of Housing … recipients are complying with the requirements of their loans with respect to correcting violations and making other needed repairs. The audit covers loans awarded during the two fiscal years ended June 30, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-programCollection and Use of Oil Spill Funds
… the Department of Environmental Conservation (Department) is collecting all fees due the New York Environmental … all cleanup bills submitted for payment. The Department is responsible for providing technical assistance and … allowable costs are charged to the Fund. The Department is also responsible for licensing, registering, and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/13/collection-and-use-oil-spill-fundsCity of Binghamton – City Operations (2015M-280)
… Purpose of Audit The purpose of our audit was to assess the City’s operations for costs savings and revenue enhancement … January 1, 2014 through May 21, 2015. Background The City of Binghamton is located in Broome County. The City, which has approximately 47,000 residents, is governed …
https://www.osc.ny.gov/local-government/audits/city/2016/06/03/city-binghamton-city-operations-2015m-280City of Yonkers – Information Technology (2017M-86)
… of Audit The purpose of our audit was to determine whether City officials established adequate internal controls over … June 30, 2014 through November 30, 2016. Background The City of Yonkers is the fourth largest city in New York State, with a population of more than …
https://www.osc.ny.gov/local-government/audits/city/2017/08/11/city-yonkers-information-technology-2017m-86