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Audit of the Tuition Assistance Program at Dowling College

… whether Dowling College complied with the Education Law and the Commissioner of Education’s Rules and Regulations when certifying students for State-funded … Founded in 1955, Dowling offers Bachelor’s, Master’s, and Doctoral degrees in several disciplines through Dowling’s …

https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-college

Selected Aspects of Bus Procurement

… million of grant monies. MTA did not follow procedures by failing to notify the MTA Board when two contracts were …

https://www.osc.ny.gov/state-agencies/audits/2014/03/03/selected-aspects-bus-procurement

TheraCare Preschool Services, Inc. – Compliance With the Reimbursable Cost Manual

… reported by TheraCare Preschool Services, Inc. (TheraCare) on its Consolidated Fiscal Reports (CFRs) were properly … reimbursed by the State Education Department (SED) based on their annual CFRs, which detail program-related expenses. To be eligible for reimbursement, the provider's reported expenses must …

https://www.osc.ny.gov/state-agencies/audits/2014/04/02/theracare-preschool-services-inc-compliance-reimbursable-cost-manual

IX.7.A Funds – IX. Federal Grants

… USDA/Food and Consumer Services 25100-25199-Federal Health and Human Services 25200-25249-Federal Education … Miscellaneous Operating Grants 25900-25949-Unemployment Insurance Administration 25950-25999-Unemployment Insurance Occupational Training 26000-26049-Federal …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-funds

Reducing the Cost of Hospital Services Provided to County Inmates (2013-MS-4)

… audit was to determine if counties are controlling inmate hospital costs and paying the appropriate rates for the … 1 through December 31, 2012. Background Inmate health care costs can be a heavy burden on a county’s financial …

https://www.osc.ny.gov/local-government/audits/county/2014/09/19/reducing-cost-hospital-services-provided-county-inmates-2013-ms-4

Lewis County – County Bridge Maintenance (S9-13-3)

… The County’s budgeted expenditures totaled $41 million in 2012. The County Highway Department is responsible for the … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does not have a … County received a relatively consistent number of flags from the New York State Department of Transportation …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3

Rockland County – Budget Review (B22-6-9)

… the 2023 budget, the Legislature should be mindful of the legal requirement to maintain the tax levy increase to no …

https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9

Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals

… for special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the …

https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitals

Low Income Home Energy Assistance Program – Federal Funding and New York

… referred to as HEAP, is designed to assist income eligible households with their heating or utility costs. In Federal … household and the presence of a household member who is under six years old, over 60 years old or permanently … Source: OTDA, Monthly Caseload Statistics at https://otda.ny.gov/resources/caseload/ HEAP Benefits and Administrative …

https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-program

DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August

… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to … from 1.3 percent in Tioga to 35.5 percent in Delaware. New York City had a 7.1 percent decline, a $43.9 million … of the pandemic’s effects (starting in March, when only New York City was showing losses, and continuing through …

https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-august

New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)

… should: Ensure that the payroll account balance shown on the District’s books represents the true book balance. … and indicated they plan to initiate corrective action. … New Hyde ParkGarden City Park Union Free School District Bank …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bank

Finn Academy: An Elmira Charter School - Information Technology (2018M-141)

… personnel who use IT resources, including the importance of physical security and protection of personal, private, sensitive information (PPSI). Develop a … School officials disagreed with certain aspects of our findings and recommendations, but indicated they …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141

Terryville Fire District – Treasurer’s Duties (2017M-136)

… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136

Town of Carrollton – Justice Court Operations (2018M-21)

… The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, …

https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21

Shenendehowa Central School District – Claims Processing (2016M-137)

… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … function to ensure that claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and the claims were audited and …

https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137

Gloversville Public Library – Claims Processing (2014M-81)

… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the … received its charter as a school district public library from the State Board of Regents and is governed by an elected …

https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81

Town of Croghan – Financial Management (2014M-340)

… a population of approximately 3,100. The Town is governed by an elected five-member Town Board. Budgeted appropriations …

https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340

Johnson City Central School District – Financial Condition (2015M-204)

… Background The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and Dickinson in Broome County. The District, which operates four schools … Key Recommendation Include the funding and use of reserves in the budget plan each year and develop a plan for the use …

https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204