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City of Newburgh – Budget Review (B6-13-21)
… Purpose of Budget Review The purpose of our budget review was to determine whether the … of the properties, specifically the largest property which is listed for sale at $1 million. If these properties …
https://www.osc.ny.gov/local-government/audits/city/2013/11/20/city-newburgh-budget-review-b6-13-21Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in the follow-up …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-services-followSlingerlands Fire District – Professional Services (2014M-250)
… Purpose of Audit The purpose of our audit was to review whether the District obtained … The Slingerlands Fire District is a district corporation of the State, distinct and separate from the Towns of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250State Agencies Bulletin No. 1451
… salary limit for members of TIAA-CREF (Plan Type 7Z) in Tiers 1 through 5. Background In accordance with Section 415 of the Internal Revenue code, … Affected Employees Employee who are members of TIAA-CREF in Tiers 1-5 Effective Date January 1, 2016 Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1451-maximum-salary-limit-tiaa-cref-retirement-tiers-1-through-5-plan-typeDiNapoli Announces $114 Million of G.O. Bonds Awarded
… $114.04 million of New York State Series 2019A Tax-Exempt General Obligation Bonds to Wells Fargo Bank, National … Bonds will finance projects authorized by the following bond acts: Environmental Quality (1972), Environmental …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-announces-114-million-go-bonds-awardedCity of Tonawanda - Information Technology (2018M-146)
… adopted an acceptable use policy or implemented procedures to properly monitor computer use. City officials did not … IT control weaknesses were communicated confidentially to City officials. Key Recommendations Establish an acceptable use policy, distribute it to all City personnel and monitor IT usage. Maintain an …
https://www.osc.ny.gov/local-government/audits/city/2018/11/21/city-tonawanda-information-technology-2018m-146South Buffalo Charter School – Employee Compensation (2018M-1)
… through July 31, 2017. Background South Buffalo Charter School is located in the City of Buffalo in Erie County. The School, which is governed by an eight-member Board of …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1Colton-Pierrepont Central School District – Financial Duties (2017M-229)
… determine whether District officials adequately segregated Business office disbursement duties and whether the Treasurer … The Colton-Pierrepont Central School District is located in the Towns of Colton, Parishville and Pierrepont in St. Lawrence County. The District, which is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/colton-pierrepont-central-school-district-financial-duties-2017m-229East Meadow Public Library – Claims Auditing (2017M-275)
… 1, 2016 through June 30, 2017. Background The East Meadow Public Library is located in the Town of Hempstead in Nassau … policy before approving claims for payment. … East Meadow Public Library Claims Auditing 2017M275 …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275Walton Fire District – Financial Operations (2017M-238)
… adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. … five-member Board of Fire Commissioners. Expenditures for 2016 totaled $226,831. Key Findings District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Middle Country Central School District – Financial Management (2016M-121)
… November 30, 2015. Background The Middle Country Central School District is located in the Town of Brookhaven, Suffolk … that benefits District residents. … Middle Country Central School District Financial Management 2016M121 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/middle-country-central-school-district-financial-management-2016m-121Village of Green Island – Water Fund Financial Condition (2015M-237)
… 2015. Background The Village of Green Island is located in Albany County and has a population of approximately 2,600. … Key Findings The water fund balance has continuously been in a deficit position. The Board has not developed a …
https://www.osc.ny.gov/local-government/audits/village/2015/12/31/village-green-island-water-fund-financial-condition-2015m-237Three Village Central School District – Fuel Inventories (2015M-271)
… of Audit The purpose of our audit was to determine if the District properly accounted for fuel inventories for the … July 31, 2015. Background The Three Village Central School District is located in the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271Village of Delhi – Audit Follow-Up (2019M-204-F)
… Village of Delhi's (Village) progress, as of April 2022, in implementing our recommendations in the audit report released in January 2020. Background The Village is located in …
https://www.osc.ny.gov/local-government/audits/village/2022/05/20/village-delhi-audit-follow-2019m-204-fBelleville-Henderson Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-23)
… Determine whether the Belleville-Henderson Central School District (District) used District resources to provide the mental health component of the New York Safe Schools Against Violence in Education …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/belleville-henderson-central-school-district-mental-health-trainingXII.8 Overview – XII. Expenditures
… approves a voucher. The voucher is routed to the Office of the State Comptroller (OSC) for audit. The OSC approves … Department generates payment to the vendor in the form of a check, Automated Clearing House payment, or wire …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii-overviewTown of Wolcott – Information Technology (2020M-126)
… Determine whether the Town Board (Board) ensured the Town of Wolcott’s (Town) information technology (IT) assets were … the financial software, Town Clerk’s software and Justice Court software had the necessary controls to maintain data … … Determine whether the Town Board Board ensured the Town of Wolcotts Town information technology IT assets were …
https://www.osc.ny.gov/local-government/audits/town/2021/06/11/town-wolcott-information-technology-2020m-126Longwood Public Library – Bank Account Management (2015M-309)
… Purpose of Audit The purpose of our audit was to examine Library officials’ management of bank accounts for the period July 1, 2014 through June 30, …
https://www.osc.ny.gov/local-government/audits/library/2016/02/05/longwood-public-library-bank-account-management-2015m-309Lakeland Central School District - Reserves Management (2019M-113)
… establishing the financial objectives, funding levels and conditions for use for the District’s reserves. The … outlining the financial objectives, optimal funding levels and conditions for use for each reserve. Perform an analysis … officials generally agreed with our recommendations and indicated they will take corrective action. … Determine …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… Objective Determine whether officials properly accounted for Woodlawn Beach State Park Receipts. Key Findings Daily tally and gate summary sheets for entrance fees were not accurately completed. As a result, … to determine whether employees properly collected fees for all tags issued. Rental fees were not accurately entered …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79