Search
Controls Over Federally Funded Programs and Maximization of Federal Funding (2020-S-48)
To determine whether the Division of Housing and Community Renewal is obtaining federal reimbursements on time and in a manner that recovers all costs and adequately ensures the Weatherization Assistance Program meets federal reimbursement documentation requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s48-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1) 90-Day Response
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1-response.pdfBuilding Blocks Developmental Preschool, Inc. – Compliance With the Reimbursable Cost Manual (2017-S-1)
To determine whether the costs reported by Building Blocks Developmental Preschool, Inc. on its Consolidated Fiscal Reports were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17s1.pdfOversight of Pupil Transportation Services (2019-S-49) 180-Day Response
compliance with safety training requirements for school bus personnel and instructors to help ensure safe transportation for all pupils; and whether the Department is monitoring school districts’ compliance with school bus monitor and attendant qualifications.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s49-response.pdfElection Form for 20 Year Retirement Plan Section 384-d (PF5117)
To elect membership under Section 384-d (if an employer has adopted it), which permits retirement after 20 years of creditable service, firefighters, police or officers of fire departments or police departments use form PF5117.
https://www.osc.ny.gov/files/retirement/forms/pdf/pf5117.pdfDivision of Housing and Community Renewal: Physical and Financial Conditions at Selected Mitchell-Lama Developments Located Outside New York City – Sunnyside Manor: Unauthorized Bank Account (2024-S-12) 180-Day Response
To determine whether residents of Mitchell-Lama developments supervised by the Division of Housing and Community Renewal are provided safe and clean living conditions, and whether funds are properly accounted for and used for intended purposes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-24s12-response.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45)
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45.pdfDetermination of Residency for Tuition Purposes (Follow-Up) (2023-F-45) 30-Day Response
The objective of our follow-up was to assess the extent of implementation, as of October 2024, of the four recommendations included in our initial audit report, Determination of Residency for Tuition Purposes (Report 2019-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f45-response.pdfCUNY Bulletin No. CU-342
… Units: GA, TC and T8 Salary Plans: C01 – C26 and CNY Pay Basis: Annual (ANN) Grade: 980 Effective Date(s) New … 2008. Automatic processing will occur during Institution Pay Period 11C on 8/15/08. Background Employees in certain … are identified using ‘07 03 .’ ‘Last 1 year step’ (Max) - Old increment codes 03, 15, 20, 25, and 30 will be replaced …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-342-new-increment-codes-psc-titlesTown of East Fishkill –Financial Condition (2014M-139)
… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. … The Town Board is the legislative body responsible for overseeing Town operations, including establishing … of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Hamburg Central School District – Capital Project (2014M-129)
… 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by a Board of Education which comprises seven elected members. … not sufficiently detailed for the taxpayer to know exactly what work was to be performed and what furnishings and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Sullivan County Funding Corporation – Millennium Revolving Loan Program (2021M-196)
… job creation and retention numbers and had no procedures for recapture if job creation and retention expectations were …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/03/25/sullivan-county-funding-corporation-millennium-revolvingBrushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and billed and collected … enrolled at the District. Consult with the District’s legal counsel to determine the appropriate course of action …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158State Comptroller DiNapoli Releases School District Audits
… exceeded the statutory limit by $1.5 million and resulted in higher tax levies than necessary. Find out how your … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits-0Ontario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… reserve funds. BOCES officials established the retiree health insurance reserve without proper statutory authority. … Although a previous OSC audit indicated the retiree health insurance reserve was improper, BOCES officials did …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesRaquette Lake Fire District No. 3 –Internal Controls (2013M-379)
… Purpose of Audit The purpose of our audit was to assess internal controls over … $89,040. Key Findings Monthly financial reports submitted to the Board are not accompanied by bank statements or bank …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/12/raquette-lake-fire-district-no-3-internal-controls-2013m-379North Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… Purpose of Audit The purpose of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … provides fire protection and emergency rescue services to approximately 18,000 residents. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… assets) and another eight IT assets (five computers, one tablet and two other items) of unknown cost . Officials …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentVillage of Quogue – Justice Court (2015M-18)
… our audit was to examine the Court’s financial operations for the period June 1, 2012 through February 28, 2014. … totaling $35,955 on deposit, of which only $8,550 was for current cases. Receipts were not deposited in a timely manner and all receipts were not accounted for. Monthly bank reconciliations were performed incorrectly, …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Town of Worcester – Claims Audit (2022M-145)
… prior to payment. As a result, disbursements were made for unsupported and/or improper claims and not in the best … 166 claims totaling $601,662 should not have been approved for payment. For example, 131 claims totaling $597,410 were approved …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-worcester-claims-audit-2022m-145