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Oversight and Enforcement of the Rechargeable Battery Law (Follow-Up)
… included in our initial audit report, Oversight and Enforcement of the Rechargeable Battery Law (Report … Every year in the United States, millions of single-use and rechargeable batteries are bought, used, and recycled or disposed of in the trash. The increased …
https://www.osc.ny.gov/state-agencies/audits/2024/03/21/oversight-and-enforcement-rechargeable-battery-law-followVillage of Afton – Claims Auditing and Disbursements (2023M-177)
… Village of Afton (Village) Board properly audited claims and monitored non-payroll disbursements. Key Findings The … payments were made prior to audit, for unsupported claims and for inappropriate purposes. Of the 98 claims totaling … 53 claims totaling $13,356 were paid prior to audit and one claim totaling $793 did not include adequate …
https://www.osc.ny.gov/local-government/audits/village/2024/03/15/village-afton-claims-auditing-and-disbursements-2023m-177Town of Glen - Water and Sewer Operations (2023M-167)
… totaling $30,258 and did not record customer payments in a timely manner and accurately. The Clerk made 12 … billed totaling $592,956 for water and sewer services in the accounting records and sewer revenue was overstated by … adjustments made to customer accounts. Record payments in a timely manner, maintain control accounts and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-glen-water-and-sewer-operations-2023m-167Mental Health Education, Supports, and Services in Schools (Follow-Up)
… five recommendations included in our initial audit report, Mental Health Education, Supports, and Services in Schools (Report …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followWatervliet City School District – Payroll and Claims Processing (2013M-4)
… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Skaneateles Central School District – Records and Reports (2015M-154)
… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, … School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Laurens Central School District – Budgeting and Reserves (2013M-135)
… our audit was to review the District’s budgeting practices and reserves for the period July 1, 2011, to March 7, 2013. … overestimated expenditures for each of the last five years and underestimated revenues for three of those years. As a … budgets that include realistic estimates for revenues and expenditures based on contractual and historical data. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Patient Safety Center Activities and Handling of Revenues (Follow-Up)
… The objective of our initial audit, issued on March 10, 2021, was to determine whether the Department was meeting … audit covered the period from April 1, 2015 through May 16, 2019. We found that the Department had generally met the …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/patient-safety-center-activities-and-handling-revenues-followProject Tracking Systems and Economic Assistance Program Evaluations (Follow-Up)
… in our initial audit report, Project Tracking Systems and Economic Assistance Program Evaluations (Report 2019-S-48 … development programs. Its mission is to promote a vigorous and growing State economy; encourage business investment and job creation; and support diverse, prosperous local …
https://www.osc.ny.gov/state-agencies/audits/2024/02/14/project-tracking-systems-and-economic-assistance-program-evaluations-followUse, Collection, and Reporting of Infection Control Data (Follow-Up)
… included in our initial audit report, Use, Collection, and Reporting of Infection Control Data ( 2020-S-55 ). The … recommendations to the Department of Health (Department) and one to the Governor. About the Program Due to the highly … after the first case was identified, COVID-19 infection and death rates among New York State nursing home residents …
https://www.osc.ny.gov/state-agencies/audits/2023/12/20/use-collection-and-reporting-infection-control-data-followTown of German – Supervisor’s Records and Reports (2023M-54)
… of fire protection fund revenues in the general fund for the 2020 through 2022 fiscal years. Did not provide …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Medicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
… Objective To determine whether Medicaid and Essential Plan enrollments determined by NY State of … eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… the amounts paid to employees through the Town’s payroll and the accumulation and use of leave accruals for the period January 1, 2011, to … The Town of Wawarsing is located in Ulster County and has a population of approximately 13,000. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Town of Ephratah – Accounting Records and Reports (2022M-138)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Key Findings In 2017, OSC issued an audit report … that included findings that the Town’s accounting records and reports were incomplete, inaccurate and could not be …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Oversight of Afterschool and Summer Youth Employment Contracts (Follow-Up)
… audit report, Oversight of Afterschool and Summer Youth Employment Contracts (Report 2017-N-7 ). About the Program The New York City Department of Youth & Community Development … a Queens County-based not-for-profit provider that offers educational services, counseling, truancy prevention, job …
https://www.osc.ny.gov/state-agencies/audits/2022/09/30/oversight-afterschool-and-summer-youth-employment-contracts-followVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… cash receipt and disbursement practices for the period June 1, 2013 through July 14, 2014. Background The Village of …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Downsville Fire District – Procurement and Claims Audit (2022M-130)
… Board of Fire Commissioners (Board) ensured that goods and services were procured in accordance with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods and services were procured in accordance with the procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Operational Training and Medical Assessments of Train Crews (Follow-Up)
… report, Operational Training and Medical Assessments of Train Crews (Report 2016-S-26 ). About the Program The … three years, train crews must undergo Refresher Training, which includes three days of classroom training, road … annual hearing tests. We issued our initial audit report on March 1, 2018. We found that Transit was not in compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/operational-training-and-medical-assessments-train-crews-followHillside Fire District – Cash Receipts and Disbursements (2016M-284)
… that the Treasurer properly accounted for cash receipts and disbursements for the period January 1, 2015 through July … District is a district corporation of the State, distinct and separate from the Town of Rhinebeck in Dutchess County. … total $116,100. Key Finding District officials designed and implemented an effective set of controls over cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/09/30/hillside-fire-district-cash-receipts-and-disbursements-2016m-284