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Mexico Academy Central School District – Procurement (2023M-75)
… District officials did not always seek competition when purchasing goods and services as required by the … and economical manner. Officials did not: Seek competition when procuring professional services for occupational and … services from seven vendors totaling $640,880 out of the eight vendors reviewed totaling $661,880. Obtain …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/mexico-academy-central-school-district-procurement-2023m-75Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… [read complete report – pdf] Audit Objective Determine whether the … Reserves totaling $2.4 million could cover expenditures for retirement contributions for at least nine years, workers’ compensation for 10 years …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022mErie 2-Chautauqua-Cattaraugus Boards of Cooperative Educational Services – Building Access Badge Accounts (2024M-60)
… [read complete report – pdf] Audit Objective Determine whether the Erie … accounts in the building access system and physical badges for current BOCES employees who already had badges. Did not deactivate and could not physically locate the badges for 15 of 25 shared accounts we selected for testing. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/16/erie-2-chautauqua-cattaraugus-boards-cooperative-educational-services-buildingII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… degree to which the direct expenses of a given function or program are offset by program revenues. Direct expenses are those that … not expected to be collected within the next 12 months are offset by an unearned revenue liability when not earned, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsOther Bulletin No. 73
… the 2021-2026 Memorandum of Agreement between SCF and CSEA which provides for payment of the 2023 Longevity … only. Effective Dates: Payment is effective 10/01/2023 and may be submitted beginning in Administration Pay Period … Military Stipend Leave in a BU97 position on 09/30/2023; and Has a Comp Rate Code of ANN or BIW (only if the employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-73-october-2023-state-university-construction-fund-scf-civilContracted Programs With Puerto Rican Organization to Motivate, Enlighten and Serve Addicts, Inc.
… annual Consolidated Fiscal Report (CFR), which is a common system used by several New York State agencies to monitor and … inherent in the fiscal oversight of the current system and report that they have already begun in-house … over to a more traditional flat-rate fee for service system. Such a change could reduce the challenges posed by …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/contracted-programs-puerto-rican-organization-motivate-enlighten-and-serve-addicts-incAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2023
… Objective To ascertain the total expenses incurred in administering the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2024/01/26/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2022
… Objective To ascertain the total expenses incurred in administering the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2022/11/16/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and Motor Vehicle Safety Responsibility Act for the Four State Fiscal Years Ended March 31, 2018
… Objective To ascertain the total expenses that the Department of Motor … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2019/09/11/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleAssessable Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act for the State Fiscal Year Ended March 31, 2024
… Objective To ascertain the total expenses incurred in administering the … adequate insurance coverage, or are financially secure, to compensate those persons they might injure or whose …
https://www.osc.ny.gov/state-agencies/audits/2025/02/25/assessable-expenses-administering-motor-vehicle-financial-security-act-and-motor-vehicleDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… cases at the time of the CARES Act legislation becoming law in March, New York City would have received $9.4 billion. … period from March 1, 2020, to Dec. 30, 2020. Under current law, the funds cannot be used to offset revenue losses. CRF … of less than 500,000 were ineligible to receive a direct payment. “Given the dramatic impact of COVID-19 on state and …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19State Comptroller DiNapoli Releases Municipal Audits
… determined the town clerk did not issue duplicate receipts for any collections during the audit period which totaled $1,630. The clerk also did not report or remit any fees received to the supervisor or New … board did not require adequate supporting documentation for all claims or annually audit the supervisor’s records and …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Audits
… – inpatient versus outpatient – affects Medicaid’s reimbursement for services provided. Inpatient care generally …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-auditsComplaint Processing (2020-N-9)
To determine if the New York City Civilian Complaint Review Board (CCRB) has an appropriate and sufficiently documented basis for the complaints referred to the New York City Police Department (NYPD) and other agencies and for truncated complaints, and if CCRB is conducting investigations in ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20n9.pdfTechnology Transfer Program and Royalty Payments (2019-S-10)
To determine if the Research Foundation for the State University of New York (Research Foundation) has taken the appropriate steps to protect the State University of New York’s (SUNY) interest in the transfer of technology and royalties received for intellectual property developed at SUNY campuses.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s10.pdfTown of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… [read complete report - pdf] Audit Objective Determine whether the Board effectively managed fund balances and reserves for the general, highway and sewer district funds and has … or comprehensive multiyear financial and capital plans for any of the three operating funds, it used available fund …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Town of Seneca Falls - Town Hall Capital Project (2018M-220)
… [read complete report - pdf] Audit Objective Determine whether the Board … an initial amount to be used from its capital reserve for the project of nearly $2.6 million. However, it did not … approximately $265,000. The Board inadequately planned for the project, which resulted in the need to borrow …
https://www.osc.ny.gov/local-government/audits/town/2019/02/22/town-seneca-falls-town-hall-capital-project-2018m-220Village of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… [read complete report - pdf] Audit Objective Determine whether Recreation … Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction … Key Recommendations Adopt policies and develop procedures for the collection and accounting of Department cash …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Carroll – Town Clerk (2022M-20)
… [read complete report - pdf] Audit Objective Determine whether the Town of … swim program fees totaling $21,843 were properly accounted for or remitted in a timely manner because the Clerks did not … the appropriate State agencies by the 15th of each month. For example, a former Clerk held water rents totaling $94,200 …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Seaford Union Free School District – Mental Health Training Component of the New York SAVE Act (S9-21-36)
… [read complete report - pdf] Audit Objective Determine whether the Seaford … provide mental health training as required to all staff for the 2020-21 school year by September 15, 2020 per New … did not maintain documentation to support attendance for training and we were unable to determine which staff …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/seaford-union-free-school-district-mental-health-training-component-new