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South Butler Fire Department – Oversight of Financial Activities (2020M-120)
… - pdf ] Audit Objective Determine whether the South Butler Fire Department, Inc. (Department) officers and members … Determine whether the South Butler Fire Department Inc Department officers and members provided …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/30/south-butler-fire-department-oversight-financial-activitiesWading River Fire District – Gasoline Credit Cards (2017M-5)
… Purpose of Audit The purpose of our audit was to examine the District’s gasoline card … The Wading River Fire District is a district corporation of the State, distinct and separate from the Towns of Riverhead and Brookhaven, in Suffolk County. The District …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Middle Country Public Library – Treasurer (2015M-291)
… filing an oath of office and being compensated through the payroll. Ensure that the Treasurer performs duties relating …
https://www.osc.ny.gov/local-government/audits/library/2016/01/22/middle-country-public-library-treasurer-2015m-291Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… District resources to provide the mental health component of the New York Safe Schools Against Violence in Education … York State Education Department (SED) regulations. Nine of the 12 recommended components of mental health that educators should know were not included …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-newPort Washington Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-33)
… Objective Determine whether the Port Washington Union Free School District (District) used District resources to provide … health training as required to all staff for the 2020-21 school year by September 15, 2020 per New York State … Only teaching staff and teaching assistants at the middle school were offered the middle school mental health training. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/port-washington-union-free-school-district-mental-health-trainingMalone Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-32)
… report - pdf] Audit Objective Determine whether the Malone Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/malone-central-school-district-mental-health-training-component-new-yorkWest Genesee Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-40)
… - pdf ] Audit Objective Determine whether the West Genesee Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training to any staff for the 2020-21 school …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/west-genesee-central-school-district-mental-health-training-component-newCortland County - Financial Management and Reporting (2019M-162)
… officials had accurate and complete financial information with which to manage operations. Key Findings The Legislature … officials: Filed the 2017 annual financial report (AUD) with the State Comptroller’s Office (OSC) 519 days late … ensure the Legislature and County officials are provided with accurate and complete financial information. County …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Bayport Fire District – Credit Card Use (2016M-394)
… authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… District officials properly awarded firefighters Length of Service Awards Program (LOSAP) service credit for the period January 1, 2015 through July … Findings In 2015 three firefighters received one year of service credit and a defined contribution of $700 each to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Selected Aspects of Railcar Fleet Maintenance (Follow-Up)
… that Metropolitan Transportation Authority (MTA)-New York City Transit (Transit) and the MTA-Staten Island … Interest Metropolitan Transportation Authority: New York City Transit and Staten Island Railway - Selected …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/selected-aspects-railcar-fleet-maintenance-followFreeport Union Free School District – Financial Management (2024M-49)
… report – pdf] Audit Objective Determine whether the Freeport Union Free School District’s (District) Board of … Determine whether the Freeport Union Free School Districts District Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/01/freeport-union-free-school-district-financial-management-2024m-49Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report 2009-S-35). Background Our initial audit report, which was issued on May 3, 2010, examined whether the Department of Health …
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)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followTioga County – Social Service Contracts (2023M-162)
… decrease in services provided by an agency went unnoticed for four months. Officials did not ensure a contract price …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162V.3.H Category Code – V. Chart of Accounts (COA) Governance
… voucher. When reporting on a Category Code, the user must run the report from the Purchasing module. The Category Code …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3h-commodity-codeImproper Medicaid Payments to a Transportation Provider (Follow-Up)
To determine the extent of implementation of the recommendation made in our initial audit report Improper Medicaid Payments to a Transportation Provider
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followMitigation for Extreme Weather Conditions and Flooding
… stretching 120 miles from Montauk in Long Island to Penn Station and Grand Central Madison in Manhattan, to Atlantic … and can hamper the LIRR’s ability to provide regular train service. Additionally, hurricane season can bring high …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-flooding