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Maine-Endwell Central School District – Financial Condition (2013M-49)
… years, District officials have tried to maintain the same level of programs and services while keeping the tax levy as low as possible. However, they were able to do so only by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… the extent of implementation of the recommendation made in our initial audit report, Improper Medicaid Payments to a … claims prior to 2016, which accounted for $1.4 million in Medicaid payments. We recommended that the Department of … Key Finding Department officials made some progress in addressing the problem we identified in the initial …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … of information required by the Board’s reserve policy and best practices. Specifically, the annual reserve and fund … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Controls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the four … contracts with public and private entities in its mission to: prevent homelessness when possible; provide temporary, …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followEmployee Incentive and Bonus Payments (Follow-Up)
… based on program intent and/or established criteria. We found ECMCC did not properly administer certain incentive … made to its employees. For the audit period reviewed, we identified $76,254 in incentive payments that should be … distributed in error, or were miscalculated. In addition, we identified incentive payments that either had insufficient …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include lodging, meals, car rentals, … travel expenses from April 1, 2008 through March 31, 2011. Of that amount, about $3,482,478 (20 percent) was for charges …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over water rents in the Napanoch … Napanoch Water District, which provides water service to approximately 448 customers, totaled $201,621 for 2015. … since March 2011. The Board did not establish procedures to provide guidance to the clerk or adequately segregate the …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Deerpark – Budget Review (B6-16-18)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure … located in Orange County, issued debt totaling $868,000 to liquidate the accumulated deficit in the Town’s general … to issue obligations to fund operating deficits to submit their preliminary budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… whether District officials appropriately monitored and controlled overtime for noninstructional employees. Key … that prior approval was granted for overtime worked and that start and end times were documented on the time sheets in …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mExamination of Penalties and Interest Payments
… payments, and the Law requires insurance carriers to pay interest on late payment amounts. Key Findings NYSIF … majority of its payments without incurring penalties or interest. However, auditors found NYSIF paid more than $4.1 million in penalties and interest for making late medical and compensation payments …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsWestchester County - Financial Condition (2018M-151)
… County's financial condition to ensure the sustainability of current and future operations. Key Findings The County … years. Financial condition continued to decline in 2017 when it experienced an operating deficit of $32.2 million in the general fund. Cash balances that have …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Management and Control of Employee Overtime Costs (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Management and Control of … and we noted numerous examples of overtime being earned in excess of $75,000 annually by individuals whose salary … that lacked the proper prior approvals and justification. In addition, the Port Authority did not meet the 20 percent …
https://www.osc.ny.gov/state-agencies/audits/2014/12/19/management-and-control-employee-overtime-costs-followManagement and Control of Overtime Costs (Follow-Up)
… of Interest New York City Health and Hospitals Corporation: Management and Control of Overtime Costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followTrash Can Free Stations Pilot Program (Follow-Up)
… are needed. Of three prior audit recommendations, two were partially implemented and one was not implemented. Key Recommendation Officials are …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followIndian River Central School District – Financial Condition (2016M-287)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … River Central School District is located in the Towns of Alexandria, Antwerp, Le Ray, Orleans, Pamelia, … Philadelphia and Theresa in Jefferson County and the Town of Rossie in St. Lawrence County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mexico Academy Central School District –Financial Management (2016M-219)
… align with ongoing revenue estimates. Use reserve funds as intended, and fund balance when needed, to balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219City of Newburgh – Budget Review (B6-16-17)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … budget does not include an allowance for uncollectible taxes. The City’s proposed budget complies with the tax levy …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Butternuts – Disbursements (2021M-62)
… the 142 disbursements totaling $142,200 we reviewed were for proper purposes and adequately supported, the Board, …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Williamson Central School District – Non-Payroll Disbursements (2021M-58)
… properly audited and approved, adequately supported and for valid District purposes. Key Findings The Board did not … properly audited and approved, adequately supported and for valid District purposes. The claims auditor did not audit … competitive bids or quotes were obtained or not required for 26 purchase orders totaling $201,179 and invoices or …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/williamson-central-school-district-non-payroll-disbursements-2021m-58