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Town of West Seneca - Capital Project Management (2019M-195)

… the Town properly planned and managed a capital project. Key Findings The Board: Did not properly plan and manage the … scope of the project changed. Was not fully transparent on the anticipated project costs. As a result, original … in the accounting records and periodically updated. Key Recommendations Prepare realistic estimates and ensure …

https://www.osc.ny.gov/local-government/audits/town/2020/03/06/town-west-seneca-capital-project-management-2019m-195

Fort Edward Union Free School District - Financial Condition (2019M-245)

… whether the District maintained adequate fund balances. Key Findings The District’s financial condition significantly … than 1 percent of the next year’s appropriations. Based on the District’s outstanding tax certiorari liability of … revenue shortfalls or unanticipated expenditures. Key Recommendations Adopt a multiyear financial plan that is …

https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245

Town of Brandon - Financial Condition (2019M-239)

… effectively managed the Town’s financial condition. Key Findings Inadequate budgetary practices have resulted in the highway fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The … has not adopted a long-term financial or capital plan. Key Recommendations Include more realistic estimates of …

https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239

Niagara Wheatfield Central School District - Niagara Power Coalition and Native American Revenues (2019M-227)

… for Niagara Power Coalition and Native American revenues. Key Findings District officials did not properly account for … a capital reserve that was not properly approved. Key Recommendations Account for Niagara Power Coalition … to a special revenue fund. Consult with legal counsel on the appropriate action regarding the future use of the …

https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/niagara-wheatfield-central-school-district-niagara-power-coalition-and

Poughkeepsie City School District – Information Technology (2019M-166)

… and protected against unauthorized use, access and loss. Key Findings The District did not adequately control and … weaknesses were communicated confidentially to officials. Key Recommendations Inventory, classify and develop effective … training. Ensure that all IT services are provided based on a formal service level agreement. District officials …

https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/poughkeepsie-city-school-district-information-technology-2019m-166

Food Metrics Implementation (Follow-Up)

… regulations, establish guidelines, and provide training on New York State food purchasing to agency personnel … contained errors in the calculation of reported purchases. Key Finding OGS officials have made significant progress in … The two prior audit recommendations have been implemented. Key Recommendations None Other Related Audit/Report of …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-follow

College of Plattsburgh – Selected Employee Travel Expenses

… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary … in travel costs associated with these two employees. Key Findings Most of the expenses we examined were … his travel card for $177 of other inappropriate expenses. Key Recommendation Follow established travel guidelines to …

https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expenses

Medicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits

… for their services. APG claims are reimbursed based on patient condition and complexity of service. The … and ambulatory surgery centers on September 1, 2009. Key Findings Medicaid made $32.1 million in actual and … and prevent the types of overpayments we identified. Key Recommendations Review the overpayments we identified and …

https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excess

Sodus Center Fire District – Board Oversight (2017M-108)

… District expenditures for 2016 totaled $108,631. Key Findings The Board maintained a lax control environment … assets. The Board allowed the Treasurer to perform all key aspects of District financial operations without … money. Ensure a majority of Board members meet on a regular basis, at least monthly, to conduct District …

https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108

Department of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017

… Purpose The objectives of our examination were to determine whether: (i) … Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate; and (ii) the … current and prior year data analytics. Background As part of our Office’s audit of the Department’s UI program, we …

https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017

Security Over Critical Information Systems (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial audit … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …

https://www.osc.ny.gov/state-agencies/audits/2018/11/13/security-over-critical-information-systems-follow

Criminal History Background Checks of Unlicensed Health Care Employees (Follow-Up)

… met its obligations for conducting background checks on unlicensed employees of Nursing Homes, ACFs, and HHCs, … and 14 months while their background checks were pending. Key Finding We found that the Department has made significant … one recommendation contained in our original audit report. Key Recommendations None Other Related Audit/Report of …

https://www.osc.ny.gov/state-agencies/audits/2018/11/20/criminal-history-background-checks-unlicensed-health-care-employees-follow

Oversight of Persons Convicted of Driving While Intoxicated (Follow-Up)

… Office (Office). Our initial report, which was issued on July 29, 2016, found that while 9,604 offenders overseen … courts, district attorneys, and rehabilitation programs. Key Finding The Office has made significant progress in … two were implemented and one was partially implemented. Key Recommendation Officials are given 30 days after the …

https://www.osc.ny.gov/state-agencies/audits/2018/11/29/oversight-persons-convicted-driving-while-intoxicated-follow

Medgar Evers College – Controls Over Bank Accounts (Follow-Up)

… Purpose To determine the extent of implementation of the two recommendations included in our initial report, … to provide information on any actions that are planned to address the unresolved issues discussed in this review.   … …

https://www.osc.ny.gov/state-agencies/audits/2017/11/29/medgar-evers-college-controls-over-bank-accounts-follow

City of Fulton – Fiscal Stress (2013M-310)

… for the 2013 fiscal year were approximately $15.5 million. Key Findings We reviewed budget-to-actual results for the … the Council has adopted budgets that have routinely relied on the appropriation of fund balance as a financing source, … City with little cushion for managing unforeseen events. Key Recommendations Adopt a policy setting forth the …

https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310

Outstanding Violations (Follow-Up)

… As a result, some Class 1 violations remained open for as long as six months before the Department followed up …

https://www.osc.ny.gov/state-agencies/audits/2014/10/15/outstanding-violations-follow

Sagaponack Common School District - Fund Balance Management (2018M-53)

… Common School District’s (District’s) fund balance. Key Findings Unrestricted fund balance increased to $1.04 … level and conditions under which each will be used. Key Recommendations Use surplus funds as a financing source … budgets with appropriations that are realistic and based on historical trends or other known factors. Review reserves …

https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53

Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)

… to determine if the Board of Directors applied a uniform system for project approval and monitored approved projects …

https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approval

Connetquot Public Library – Cash Disbursements (2017M-125)

… for the 2016-17 fiscal year totaled $6,040,900. Key Findings The Board adopted a policy granting check … multiple check signers. Ten purchases totaling $3,661 made on three credit card claims either contained a confirming … (PO) or did not have sufficient supporting documentation. Key Recommendations Ensure the Treasurer maintains custodial …

https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125

City of Watervliet – Financial Condition (2017M-230)

… and sewer fund for 2017 totaled approximately $16 million. Key Findings The Council adopted general fund budgets that … not structurally balanced because of continued reliance on fund balance. The City experienced operating deficits and … records did not agree with annual financial reports. Key Recommendations The Council and officials should develop …

https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230