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Samaritan Village, Inc. – Chemical Dependency Services Program
… revenues for the individuals it serves (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by United Cerebral … years ended June 30, 2020. About the Program Empower is a not-for-profit special education provider located in Niagara Falls that serves students in Niagara County. …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement and … Key Findings The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid … the results. Ensure that all adjustments are approved and have supporting documentation prior to being made. Ensure …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Mama Program, LLC – Compliance With the Reimbursable Cost Manual
… Education Itinerant Teacher (SEIT) services to children with disabilities who are between the ages of three and five … identified $95,562 in reported costs that did not comply with the requirements in the RCM and recommend that such … costs for pension contributions that did not comply with the RCM’s requirements; $6,336 in ineligible OTPS costs …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/mama-program-llc-compliance-reimbursable-cost-manualCity of Niagara Falls – Financial Condition (2017M-170)
… of our audit was to review the City’s financial condition for the period January 1, 2015 through June 30, 2017. … The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square miles. The City … of five elected members, has legislative responsibility for the City’s operations, and the Mayor, along with the City …
https://www.osc.ny.gov/local-government/audits/city/2017/09/15/city-niagara-falls-financial-condition-2017m-170State Agencies Bulletin No.1824
… financial institutions for employees who were overpaid by the agency. OSC will prepare transactions for all direct … in PayServ will continue to be received and audited by OSC. However, AC-230s will not be processed to reverse the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1824-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsState Comptroller DiNapoli Releases School District Audits
… to officials. New Paltz Central School District – Payroll (Ulster County) District officials generally paid … accurately but did not establish adequate controls over payroll. Payroll was not always properly reviewed and certified before …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Metropolitan Transportation Authority: … black car services and taxis that was expanding and was not being tracked. In a follow-up, auditors found transit … by proper documentation, not allowable, or not related to the programs. State Education Department: Crossroads …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… of register activity to deposit activity and deposit all cash collected daily. … Eldred Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaVillage of Muttontown - Board Oversight (2018M-251)
… Village financial operations. Key Findings The Board did not: Audit or cause an audit of the financial records for … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2019/03/01/village-muttontown-board-oversight-2018m-251Rochester City School District – Payroll and Procurement (2016M-435)
… the District properly calculated and adequately supported payroll-related payments and payments for goods and services … policies or procedures for the processing or monitoring of payroll payments. In our audit sample of payroll payments, we …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Clarence Central School District – Financial Condition Management (2022M-46)
… financial condition. As a result, the District levied more taxes than needed to fund operations. The Board and District … corrective action. Appendix B includes our comments on certain issues District officials raised in their …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46City of Long Beach – Budget Review (B23-7-3)
… funds as of June 30, 2012. Local Finance Law requires all municipalities that have been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Village of Endicott – Budget Review (B4-16-7)
… liquidate the accumulated deficit in the Village’s general fund as of May 31, 2004. Local Finance Law requires all local … that have been authorized to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/village/2016/04/15/village-endicott-budget-review-b4-16-7Baldwinsville Central School District – Financial Management (2016M-65)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for … or effectively manage the District’s financial condition to ensure that the general fund’s unrestricted fund balance … reserves, totaling approximately $18 million, appear to be overfunded or unwarranted. The District does not have a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65City of Lockport - Budget Review (B1-16-16)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City's proposed … and water fund expenditures. The proposed budget does not include a tax overlay, which could create a shortfall in 2017. The Common Council will have to adopt a local law to override the tax levy limit. Key …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16State Agencies Bulletin No. 761
… Purpose To explain the procedure for the annual review of employees … IT-2104E for the current year’s exemption must be retained in the employee’s agency payroll office. Control-D Report … as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February 15, 2008, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/761-claiming-exempt-federal-andor-state-tax-withholdingState Agencies Bulletin No. 678
… Purpose To explain the procedure for the annual review of employees … for the current year’s exemption must be retained in the employee’s agency payroll office. Control-D Report … as claiming tax-exempt from Federal withholding and does not provide a new Form W-4 by February 15, 2007, the agency …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/678-claiming-exempt-federal-andor-state-tax-withholdingPolice Property Room Inventory (2014-MS-4)
… use a computerized tracking system did not appropriately grant user rights to the system. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdf