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Housing for Seniors (2021-N-4)
To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the awarding of senior housing units and a program assisting senior homeowners.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21n4-.pdfExcessive Payments for Durable Medical Equipment Rentals (2021-S-36)
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment beyond allowed rental limits, and whether the Medicaid program could achieve cost savings by implementation of a rental cap on oxygen equipment.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s36.pdfEnacted Budget Financial Plan Report: State Fiscal Year 2022-23, July 2022
The State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan from the Division of the Budget (DOB) projects fiscal stability for the next five years and includes plans to bolster rainy day reserves significantly.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-enacted-financial-plan-2022-23.pdfCity of Little Falls – Financial Condition (2021M-54)
Determine whether the City of Little Falls (City) Common Council (Council) and officials adopted realistic budgets that were structurally balanced, routinely monitored financial operations and took appropriate actions to maintain the City’s fiscal stability.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/little-falls-2021-54.pdfHeat and Hot Water Complaints (2019-N-3) 180-Day Response
To determine whether the New York City Department of Housing Preservation and Development addresses heat and hot water complaints timely, issues notices of violation, and seeks the imposition and collection of penalties as appropriate.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19n3-response.pdfAffidavit for Benefit Payment (1310.4) (RS4139)
To make a written statement for the purpose of receiving a deceased NYSLRS retiree’s death benefit when there is no executor, administrator of the deceased's estate, surviving spouse, minor child, or beneficiary use form RS4139.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs4139.pdfMonticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Village of Potsdam – Financial Condition (2017M-61)
… Purpose of Audit The purpose of our audit was to determine whether the Board effectively managed the … financial and capital plans. Key Recommendations Continue to work to eliminate deficits in the operating funds and to increase …
https://www.osc.ny.gov/local-government/audits/village/2017/05/26/village-potsdam-financial-condition-2017m-61Accounts Payable Advisory No. 61
… Subject : Expedite Requests Guidance : The Office of The State Comptroller (OSC) has new guidance regarding … that BSE expedite our review and approval of vouchers to create a payment sooner than the standard process allows. In these …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/61-expedite-requestsBemus Point Central School District – Reserve Funds (2014M-281)
… was to evaluate the District’s reservation of fund balance for the period July 1, 2009 through August 27, 2014. … two schools with 745 students. Budgeted appropriations for the 2014-15 fiscal year total approximately $12.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Village of Waverly – Financial Condition (2014M-137)
… The Village’s annual budget for the 2014-15 fiscal year totals approximately $4 million. Key Finding The Board did …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-waverly-financial-condition-2014m-137SUNY Bulletin No. SU-324
… to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life insurance. Affected Employees: Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … The Westerlo Volunteer Fire Company, Inc. is a not-for-profit organization incorporated in 1938 in the Town of … are no controls in place requiring the Board’s review and approval of claims prior to payment. The audit committee …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… The purpose of our audit was to determine if the District’s cafeteria operations were managed properly for the period … did not perform a per-meal cost analysis to determine if lunch pricing is adequate. Key Recommendation Perform a … efficiencies that will help to ensure that the school lunch fund is self-sufficient. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… analyses for proposed projects were developed before project approval. Annual project status reports were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeVillage of Tivoli – Procurement (2015M-79)
… audit was to evaluate the Village’s procurement practices for the period June 1, 2013 through July 7, 2014. Background … is located in the Town of Red Hook, Dutchess County, and has a population of approximately 1,100. The Village is … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled $760,691. Key Finding …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tivoli-procurement-2015m-79Sachem Public Library – Claims Processing (2016M-327)
… of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background The Sachem Public Library is a school district public library that serves over 83,000 residents in the Towns of …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Lackawanna City School District - Contractual Services (2019M-23)
… provided. Perform a deliberate and thorough review of invoices to ensure claims for payment are in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-contractual-services-2019m-23Central Valley School District - Separation Payments (2018M-153)
… District officials accurately paid employees’ separation payments. Key Findings We reviewed all 37 separation payments totaling $516,017 made to eligible employees during … period and found that, except for minor discrepancies, the payments were accurately paid in accordance with …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153