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City of Long Beach – Budget Review (B7-14-12)
… in the City’s general, water, sewer and risk retention funds as of June 30, 2012. Local Finance Law requires all … deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while … in included in the proposed budget; however, the City’s charter does not authorize such an appropriation. The …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12School Districts’ Energy Performance Contracts (2013-MR-1)
… most of the savings will be the result of grants and/or State aid received to help finance the acquisition and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability … and disbursements. … Canajoharie Central School District Financial Condition and ExtraClassroom Activity Fund 2015M339 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disclose material issues, the clerks’ ability to control all cash receipts and disbursement functions increases the …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations2013 Year End Report
… 31, 2013 were appropriate and complied with the New York State Workers’ Compensation Law and New York State’s mandated fee schedules. Background The Board …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportSelected Aspects of Discretionary Spending
… Purpose To determine whether the Capital District Transportation … was discretionary in nature. Each public authority should have formal policies and procedures specifying which types of … for such costs. Key Findings The Authority did not have formal policies that explicitly outlined whether certain …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established pursuant the … York State Public Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than …
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)
… Executive Director by ensuring that all payments to her are periodically reviewed or audited. Recover any improper …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, … rights and had access to system modules that they did not need to perform their job duties. The Council did not …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-562018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims … $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTown of Bolivar – Community Development Block Grant (2013M-353)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353Security Over Critical Systems (Follow-Up)
… Commission regulations. HRBRRD must also abide by Payment Card Industry Data Security Standards (PCI DSS) and …
https://www.osc.ny.gov/state-agencies/audits/2025/04/23/security-over-critical-systems-followRoosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … services. Key Finding Department officials made progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followImproper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Improper Payments to a Dentist (Report 2012-S-52). Background Our initial audit report, which was issued …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followSelected Aspects of Railcar Fleet Maintenance (Follow-Up)
… for the newest classes of cars. Key Findings MTA – NYC Transit and Railway officials have made some progress in …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followV.3.H Category Code – V. Chart of Accounts (COA) Governance
… The Category Code ChartField is used to identify an item/service being … module. All Category Codes are mapped to the appropriate Account Code. The Account Code will auto-populate when the … entered against a line. Since Category Code will be used for reporting, the integrity of the Category Code to Account …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeImproper Medicaid Payments to a Transportation Provider (Follow-Up)
… Objective To determine the extent of implementation of the … in our initial audit report, Improper Medicaid Payments to a Transportation Provider (Report 2018-S-10 ). About the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followTioga County – Social Service Contracts (2023M-162)
… Determine whether Tioga County (County) Department of Social Services (Department) officials adequately monitored … corrective action. Appendix B includes our comment on an issue officials raised in their response. … Determine whether …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162