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The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists (Follow-Up)
… in the methods used by HPD staff to place applicants on development waiting lists. Development officials often did … nor did they take corrective actions, when appropriate. Key Finding HPD officials made considerable progress … were partially implemented, and one was not implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-lists-followRailroad Bridge Inspection Program (Follow-Up)
… Background Our initial audit report, which was issued on December 9, 2013, determined whether the Department … provide specific safety information to the Commissioner. Key Finding The Department has made progress in implementing … partially implemented and one is no longer applicable. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/04/railroad-bridge-inspection-program-followCompliance With the Clery Act (Follow-Up)
… purposes. Our initial audit report, which was issued on August 22, 2014, identified that certain SUNY colleges … in statistics to ensure compliance with the Clery Act. Key Finding SUNY officials have made some progress in … audit recommendations have been partially implemented. Key Recommendation Officials are given 30 days after the …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/compliance-clery-act-followBuffalo City School District – Special Education and Grant Administration (2017M-73)
… for the 2016-17 fiscal year were $893.4 million. Key Findings The District bills based on nonresident tuition (NRT) rates calculated by the New York … in the calculation of costs to claim Excess Cost Aid. Key Recommendations Bill school districts of residence for …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administrationFire Island Union Free School District – Claims Auditing (2023M-114)
… Education (Board) properly audited claims before payment. Key Findings The Board did not properly audit claims before … the Board did not develop and adhere to adequate guidance on performing its claims audit duties, of the 198 claims … documentation was available for audit of the claim. Key Recommendations Update written policies to define the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Rockville Centre Union Free School District – Information Technology (2023M-140)
… with the District’s acceptable Internet use policy (AUP). Key Findings District officials did not monitor users’ … such as shopping, entertainment and social media, on District computers although the District’s regulations for … computers at greater risk of misuse or loss is increased. Key Recommendations Monitor network users’ Internet use on …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mCity of Salamanca – Employee Benefits (2023M-96)
… payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments … or accurately calculated. This resulted in unsupported and possibly improper payments being made. Of the 23 separation payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Association for the Advancement of the Blind and Retarded – Options for People Through Services Program
… an additional $65.8 million. Payments to AABR are based on rates set by OPWDD. Key Findings Based on a sample of paid claims, we concluded … its monitoring of Program services claimed by AABR. Key Recommendations Recalculate reimbursement rates using …
https://www.osc.ny.gov/state-agencies/audits/2013/07/26/association-advancement-blind-and-retarded-options-people-through-services-programKiryas Joel Village Union Free School District – Network User Account and Shared Network Folder Access (2023M-64)
… personal, private and sensitive information (PPSI). Key Findings District officials did not adequately secure … risk of unauthorized access to the network and PPSI stored on shared network folders. In addition to sensitive … protect IT resources, including data containing PPSI. Key Recommendations Develop procedures to disable network …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/01/kiryas-joel-village-union-free-school-district-network-user-account-andGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and … $46,400 did not have required asset tags and/or were not on the inventory list. Three assets with combined purchase … risk that its assets could be lost, stolen or misused. Key Recommendations Ensure the inventory list is accurate and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Village of Hempstead – Budget Review (B7-16-4)
… their proposed budget for the next succeeding fiscal year. Key Findings Based on the results of our review, we found the significant … Board has not yet adopted a resolution to use the reserve. Key Recommendations Adopt a resolution to use the tax …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Do Not Call Enforcement Efforts
… register their personal mobile and landline phone numbers on a central national registry to reduce unsolicited … contained more than 14 million New York phone numbers. Key Findings Our review of the Division’s statistics shows … could be, in part, related to turnover and vacancies in key positions. For example, the Director of Investigations …
https://www.osc.ny.gov/state-agencies/audits/2018/09/28/do-not-call-enforcement-effortsControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… purchases. Our initial audit report, which was issued on August 25, 2020, found that DHS lacked the necessary … budget. Specifically, across the areas examined, two key components of sound internal controls were either … to cost $511,000, but exceeded its budget by $2.7 million. Key Finding HCR officials have made progress in addressing …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… rates. Key Findings United's automated claims processing system uses only the two most recent R&C rate periods (i.e., …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsSlingerlands Fire District – Professional Services (2014M-250)
… fund budget for the 2014 fiscal year totaled $547,525. Key Finding District officials did not obtain quotes or … for most professional services during the audit period. Key Recommendation Revise the procurement policy to clearly … proposals, quotations or price comparisons, depending on the value of the contract, when awarding contracts for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/slingerlands-fire-district-professional-services-2014m-250Town of Alabama – Town Clerk Operations (2013M-369)
… fund appropriations totaled approximately $1.65 million. Key Findings The Clerk, as the Tax Collector, did not deposit … of the books and records of the Clerk or Tax Collector. Key Recommendations Deposit and remit all moneys on a timely basis in compliance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-alabama-town-clerk-operations-2013m-369New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… were accurately prepared and independently reviewed. Key Findings The bank reconciliations we reviewed were timely … of recording cash and journal entry transactions. Key Recommendations The Board should: Ensure that the payroll account balance shown on the District’s books represents the true book balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankTown of Marlborough - Water and Sewer Financial Operations (2018M-160)
… billed, collected and accounted for water and sewer bills. Key Findings As of December 31, 2017, the water fund owed the … for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost analysis to … advances. Ensure late penalties are properly computed on overdue customer accounts. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160Finn Academy: An Elmira Charter School - Information Technology (2018M-141)
… information (PPSI). Develop a disaster recovery plan. Address the IT recommendations communicated confidentially. …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/11/02/finn-academy-elmira-charter-school-information-technology-2018m-141Town of Hartwick – Water District Operations (2017M-250)
… Board. Water district receipts for 2016 totaled $126,100. Key Findings District officials could bill users more … Water rents were not billed to some District users. Key Recommendations Continue working with engineers to … meter issues. Ensure that accurate information is kept on each property and is compared to the Town’s billing …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250