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Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… 10, 2014. Background The Town of Cayuta is located in Schuyler County and has a population of approximately 600 … could purchase equipment and make capital improvements. In each of the fiscal years 2012 through 2014, the general … Recommendations Establish reserves and include a provision in the budget for their funding, instead of inflating budget …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6Utica City School District – Financial Condition (2013M-341)
… cushion for managing unforeseen events. To meet short-term cash flow needs, the District borrowed at least $10 million … and/or increase revenues. Ensure adequate fund balance and cash flow to avoid reliance on short-term debt borrowing. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… the risk that Department funds could be misappropriated without detection. Although the Department has established policies for disbursing restitution money retained in a victims’ trust fund, Department officials … that recipients of restitution payments are entitled to receive those payments. Ensure that aging balances for each …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingHancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Hancock Central School District is located in the Towns of Deposit, Hancock and Tompkins in Delaware County. The District is governed by the Board of Education which comprises five elected members. For the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Efforts to Collect Tolls and Fees Using License Plate Images and Law Firms
… Under AET, as the driver drove through channelized gates and lanes, the E-ZPass would be read and images would … to the Open Road Tolling (ORT) system; the toll booths and gates were removed and a gantry system was installed, meaning …
https://www.osc.ny.gov/state-agencies/audits/2018/07/11/efforts-collect-tolls-and-fees-using-license-plate-images-and-law-firmsPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… and NYSHIP members $9.2 billion. Members of NYSHIP have the opportunity to select various plans for coverage. … whether out-of-network providers routinely waived (did not collect) members’ out-of-pocket costs. OSC found that … its claim to United by the waived amount. Failing to do so can result in United paying 80 percent of an inflated …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programDiNapoli Announces State Contract & Payment Actions for July 2014
… financial officer, DiNapoli’s office reviews contracts for all state agencies and certain contracts for state public … Corrections $894,000 contract with Swank Motion Pictures Inc. for a public performance license to show motion pictures at …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Identifying, Reporting, and Providing Services for Youth at Risk of Sexual Human Trafficking in New York City
… exploitation annually in the United States. New York City (NYC) reported an average of just 2,249 such children each … Local Departments of Social Services, including the NYC Administration for Children Services (ACS) – which is … to provide various youth welfare services, such as after-school and employment programs, school-based community …
https://www.osc.ny.gov/state-agencies/audits/2022/06/06/identifying-reporting-and-providing-services-youth-risk-sexual-human-trafficking-new-yorkStreet Construction-Related Permits
… Objectives To determine whether the New York City Department of … ensure minimal disruptions. The audit covered the period from July 2018 through November 2020. About the Program DOT … fees. A street is placed in protected status for 5 years from the date it was last resurfaced or reconstructed. Permit …
https://www.osc.ny.gov/state-agencies/audits/2022/06/13/street-construction-related-permitsDiNapoli: Audit Finds State Falling Short in Helping People with Disabilities Find Work
… opportunities and other benefits because the state Office of Mental Health (OMH) failed to include key features in its web-based advisement system, according to an … implementing a specific platform – DB101 – to provide features such as an interactive benefits calculator that …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-audit-finds-state-falling-short-helping-people-disabilities-find-workStreet Construction-Related Permits (Follow-Up)
… set time frame for HIQA inspectors to return to reinspect after issuance of a CAR/NICA, and as a result, DOT has no … We found 21 CARs that were reinspected more than 3 months after issuance, including one that was reinspected more than 1 year after the 30-day time frame that permittees have to perform …
https://www.osc.ny.gov/state-agencies/audits/2025/04/10/street-construction-related-permits-followBarnard Fire District – Financial Condition (2015M-145)
… of Audit The purpose of our audit was to determine if District officials adequately managed the District’s financial condition and operations for the period …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/09/25/barnard-fire-district-financial-condition-2015m-145Walton Fire District – Financial Operations (2017M-238)
… whether the Board provided adequate oversight of the District’s financial operations for the period January 1, 2016 through June 30, 2017. Background The Walton Fire District is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/02/23/walton-fire-district-financial-operations-2017m-238Village of Ballston Spa - Financial Condition (2017M-256)
… unrestricted fund balance decreased from $213,327 as of fiscal year-end 2014 to $30,487 as of fiscal year-end 2018. Key Recommendations Maintain … to implement the recommendations in this report. … Village of Ballston Spa Financial Condition 2018M256 …
https://www.osc.ny.gov/local-government/audits/village/2018/10/05/village-ballston-spa-financial-condition-2017m-256Red Creek Central School District – Financial Management (2020M-75)
… $1.5 million (72 percent) of appropriated fund balance from 2016-17 through 2018-19 was not used as planned. … reasonable estimates for appropriating the amount of fund balance that will be used to fund operations. Develop …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/red-creek-central-school-district-financial-management-2020m-75Town of Croghan – Financial Management (2014M-340)
… May 31, 2014. Background The Town of Croghan is located in Lewis County and has a population of approximately 3,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Mount Sinai Fire District - Financial Condition and Price Quotations for Purchases (2019M-83)
… report - pdf] Audit Objective Determine if the Board and District officials effectively managed the District’s financial condition. Determine if the District is …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/23/mount-sinai-fire-district-financial-condition-and-price-quotationsLakeland Central School District - Reserves Management (2019M-113)
… an analysis of the tax certiorari reserve fund balance to determine proper funding levels. Ensure the Business …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204