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Rockland County – Budget Review (B22-6-9)
… expenditure projections in the County’s proposed budget for the 2023 fiscal year are reasonable. Background The … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit obligations are outstanding, their proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/county/2022/11/18/rockland-county-budget-review-b22-6-9DiNapoli: Tax Cap Set at 2% in 2023
… tax levy growth will again be capped at 2% for 2023 for local governments that operate on a calendar-based fiscal … increases that exceed the amounts they are set to receive in their final round of American Rescue Plan Act (ARPA) … for those with a calendar fiscal year in 2023. This is the highest the inflation factor has been since the tax cap was …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-tax-cap-set-2-percent-2023Oversight of Construction Management Contracts (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Oversight of Construction Management Contracts Report 2020S43
https://www.osc.ny.gov/state-agencies/audits/2022/09/08/oversight-construction-management-contracts-followPerformance Based Bus Safety Program
… requires the Department to conduct a safety inspection of each bus every six months. In October 2013, the Department … their operations. Under the Program, a carrier whose out-of-service (OOS) rate is less than 10 percent is rated as Preferred, and each of its buses should receive one full comprehensive inspection …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/performance-based-bus-safety-programImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followCity of Long Beach – Budget Review (B7-15-14)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2015-16 fiscal year are reasonable. Background The City of Long Beach, located in Nassau County, has been authorized …
https://www.osc.ny.gov/local-government/audits/city/2015/05/08/city-long-beach-budget-review-b7-15-14Rebates and Discounts on Physician-Administered Drugs (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations … professional in an office setting. To reduce Medicaid costs for prescription drugs, the federal government … was issued on July 24, 2012, determined the Department of Health had neither maximized rebate collections on …
https://www.osc.ny.gov/state-agencies/audits/2014/03/06/rebates-and-discounts-physician-administered-drugs-followCattaraugus County – Internal Controls Over Inmate Healthcare (2013M-123)
… Purpose of Audit The purpose of our audit was to examine the County’s internal … located in the southwest portion of New York State and has a population of 80,317. The County is governed by a 21-member Legislature. The Chairman of the Legislature …
https://www.osc.ny.gov/local-government/audits/county/2013/06/28/cattaraugus-county-internal-controls-over-inmate-healthcare-2013m-123Assessment of Costs to Administer the Workers’ Compensation Program for the Two Fiscal Years Ended March 31, 2013
… Purpose The purpose of this performance audit is to determine whether … expenses related to administration of Sections 50(5), 151, and 228 of the Workers’ Compensation Law and Section 60 of … employers. The Board is also responsible for tracking its costs to administer the Workers’ Compensation Program …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/assessment-costs-administer-workers-compensation-program-two-fiscal-years-ended-march-31Selected 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-expensesArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… which comprises five elected members. The District has one school in operation with approximately 600 students and … because she did not compare payroll journals to payroll source documents or the paychecks. Additionally, the … the bookkeeper’s work. Compare payroll journals to payroll source documents when certifying payrolls and should sign and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s … Hamburg and Eden in Erie County. The District is governed by an elected seven-member Board of Education. The District’s … 2013. Given the size of the District’s operations this is a dangerously low level. Approximately $5.3 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … records for computer hardware and softwa … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationVillage of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the period April 18, 2012 through October 3, … subsidiary accounts and a billing software application to record water and sewer financial activity. This “accounting …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Dunkirk City School District , Fulton City School District … consistently overestimated appropriations by an average of $3.7 million, or 9 percent, leading to average annual surpluses of $1.2 million. When unused appropriated fund balance was …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0Compliance With Executive Order 88 – Energy Efficiency in State Buildings
… meet its contributions toward Executive Order 88 (EO 88) and complied with EO 88 Guidelines. The audit covered the period from April 1, 2014 through October 17, 2019. About the Program EO 88, issued on December 28, 2012, is the centerpiece of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… of an independent contractor relationship. Requests for payment are submitted monthly by voucher. The Building …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for … January 1, 2011, to May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … ensure that the financial records are accurate and up to date, and should request and review monthly budget status …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Purpose of Audit The purpose of our audit was to review the Village’s financial and … June 1, 2010, to May 31, 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1