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Candor Fire Company – Internal Controls Over Financial Activity (2014M-302)

… Purpose of Audit The purpose of our audit was to determine if controls over financial activity were …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/13/candor-fire-company-internal-controls-over-financial-activity

City of White Plains – Sexual Harassment Prevention Training (S9-23-1)

… complete report – pdf] Audit Objective Determine whether City of White Plains (City) employees and elected officials completed annual sexual … not complete the annual SHP Training. Key Recommendation City officials should monitor the completion of annual SHP … audit city white plains statewide …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/09/22/city-white-plains-sexual-harassment-prevention-training-s9-23-1

Yates County – Sexual Harassment Prevention Training (S9-23-07)

… (SHP Training). Key Findings SHP Training was provided to employees and elected officials. However, of the 45 total … Key Recommendation County officials should continue to monitor the completion of annual SHP Training by all employees and should encourage elected officials to complete the training. County officials generally agreed …

https://www.osc.ny.gov/local-government/audits/county/2023/09/22/yates-county-sexual-harassment-prevention-training-s9-23-07

Baldwin Union Free School District – Sexual Harassment Prevention Training (S9-23-17)

… Union Free School District (District) employees and Board of Education (Board) members completed annual sexual … was not provided to all employees and any Board members. Of the 120 total individuals we tested (115 selected … the training. District officials generally agreed with our recommendations and indicated they planned to initiate …

https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/10/06/baldwin-union-free-school-district-sexual-harassment-prevention-training

Town of North Hudson - Payroll (2018M-166)

… from January 2017 through May 2018 and found that except for minor deficiencies related to clerical errors, employees were paid at the approved rate and for the correct number of hours. There were no …

https://www.osc.ny.gov/local-government/audits/town/2018/10/19/town-north-hudson-payroll-2018m-166

XII.9.C Reissuing or Cancelling a Vendor, Employee Expense, or SSP Check – XII. Expenditures

… guidance to agencies for when vendor, employee expense, or SSP checks (all commonly referred to as “A” checks) are returned and/or need to be reissued. These checks can be easily identified … “SSP” in front of it. Information on how to reissue or cancel other types of checks is as follows: Letter on …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9c-reissuing-or-cancelling-vendor-employee-expense-or-ssissp-check

DiNapoli Proposes More Transparency for Fire Protection Costs

… local communities that contract out their fire protection services to incorporated volunteer fire companies. DiNapoli's … statement of the estimated costs of providing fire services prior to contract negotiations with any town, … that the public is aware of the costs of providing fire services before contracts are signed and creates a more …

https://www.osc.ny.gov/press/releases/2017/03/dinapoli-proposes-more-transparency-fire-protection-costs

DiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections

… Local sales tax collections showed sluggish growth in 2016 compared to 2015, increasing 2.3 percent last year, … said DiNapoli. "The impact of little to no growth is felt in several regions across the state, especially in counties and municipalities that may already be struggling …

https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collections

Real Estate Portfolio

… the New York Power Authority has accounted for all of its real estate holdings, determined the need to either hold or … not update the information systems used to account for its real estate inventory timely. In addition, NYPA has not been … of real property. NYPA does not regularly review its real estate portfolio to identify properties it no longer …

https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolio

NYS Common Retirement Fund Contacts

… New York State Common Retirement Fund. Under the direction of State Comptroller Thomas P. DiNapoli, Ms. Titarchuk is … Ms. Titarchuk’s appointment in August 2019, she had been Deputy CIO since February 2015. She joined the Fund in 2011. … portfolio. Before becoming Deputy CIO, he was the Director of the Credit portfolio. Previously Nav spent over a …

https://www.osc.ny.gov/common-retirement-fund/resources/nys-common-retirement-fund-contacts

Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual

… The audit covered costs reported on CDG’s CFR for the reporting year ended June 30, 2016. About the Program CDG is an SED-approved, for-profit provider of preschool special education services … are between three and five years of age. CDG is reimbursed for these services through rates set by SED, which are based …

https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manual

Medicaid Program – Improper Medicaid Payments for Recipients in Hospice Care

… care to terminally ill individuals, with a focus on easing symptoms rather than treating the disease. Generally, when … related to the terminal illness. Hospice can be provided in the home or in an inpatient setting and includes nursing and physician …

https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-care

Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)

… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations for the period January 1, 2011, to February 28, 2013. Background The District is a district … the Treasurer was unaware of where she is authorized to deposit District funds due to the lack of an investment …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financial

West Seneca Fire District #6 – Financial Management (2013M-14)

… January 1, 2009, through November 28, 2012. Background The West Seneca Fire District #6 is a district corporation of the State, distinct and separate from the Town of West Seneca and the County of Erie in which it is located. … five-member Board of Fire Commissioners. The District’s budget for the 2012 fiscal year was $617,920, which was …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/west-seneca-fire-district-6-financial-management-2013m-14

City of Troy – Budget Review (B17-5-13)

… refuse and garbage fees to finance the City’s waste and recycling services, but the Council has not yet authorized or approved a combined waste and recycling fee to realize the estimated revenues. All six of … the budget if it decides to implement a new waste and recycling fee. If the fee is not authorized, or is authorized …

https://www.osc.ny.gov/local-government/audits/city/2017/10/31/city-troy-budget-review-b17-5-13

Pawling Central School District – Selected Financial Activities (2012M-185)

… funds. District officials overfunded the High School Roof project and burdened District taxpayers with $1.3 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185

Village of Endicott -- Budget Review (B17-4-7)

… independent evaluation of the Village's tentative budget for the 2017-18 fiscal year. Background The Village of … local government is authorized to issue obligations and for each subsequent fiscal year during which the deficit … obligations are outstanding, their tentative budget for the next succeeding fiscal year. Key Findings Based on …

https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7

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