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Cortland County Industrial Development Agency – Project Management (2015M-303)
… Purpose of Audit The purpose of our audit was to evaluate the Agency’s project management practices for the … is an independent public benefit corporation created in 1974 by the State Legislature to benefit Cortland County … projects as of June 30, 2015. Key Finding Agency officials have developed adequate procedures for selecting and …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/22/cortland-county-industrial-development-agency-projectWindsor Central School District – Cafeteria Operations (2016M-130)
… Purpose of Audit The purpose of our audit was to examine District officials’ management of the school lunch … Background The Windsor Central School District is located in the Towns of Colesville, Kirkwood, Sanford and Windsor in … $36.1 million. Key Finding District officials have taken actions to reduce the school lunch fund’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/windsor-central-school-district-cafeteria-operations-2016m-130Remsenburg-Speonk Union Free School District – Claims Processing (2013M-128)
… Purpose of Audit The purpose of our audit was to evaluate the District’s internal controls over the claims … Union Free School District (District) is located in the Town of Southampton, Suffolk County. The District is … year are $12.3 million. Key Findings District officials have established adequate controls over the claims processing …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/12/remsenburg-speonk-union-free-school-district-claims-processing-2013m-128Nassau County Board of Cooperative Educational Services – Claims Auditing (2016M-164)
… Purpose of Audit The purpose of our audit was to review the claims auditing process for the period July 1, … approximately $313 million. Key Finding BOCES officials have established adequate controls over the claims processing function that allow claims to be audited in a timely manner in accordance with BOCES’ policy and …
https://www.osc.ny.gov/local-government/audits/boces/2016/06/24/nassau-county-board-cooperative-educational-services-claims-auditing-2016m-164Morristown Central School District – Claims Audit Process (2016M-257)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit process for the period … The Morristown Central School District is located in the Towns of Morristown, Hammond, Oswegatchie, Macomb and … $10.3 million. Key Finding District officials have established adequate procedures over the claims …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Children’s Unit … About the Program CUTE, an SED-approved provider located in Broome County, New York, provides preschool special … 2016, we identified $232,606 in reported costs that did not comply with the RCM’s requirements for reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualTown of Deerpark – Budget Review (B6-13-18)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are … Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating …
https://www.osc.ny.gov/local-government/audits/town/2013/11/01/town-deerpark-budget-review-b6-13-18Family and Educational Consultants – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Family and … for-profit special education provider located in Ulster County. FEC provides preschool special education … to the Program, and $22,104 for one teacher who did not work in the Program; $47,273 in agency administration …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/family-and-educational-consultants-compliance-reimbursable-cost-manualOversight of the Agricultural Assessment Program
… Purpose To determine if the Department of Taxation and Finance’s … The New York Agricultural Districts Law was enacted in 1971 to protect and promote the availability of land for … an estimated $349,069 in real property taxes was not collected from Program property owners. Key …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programSaratoga County Water Authority – Water Charges (2016M-357)
… Purpose of Audit The purpose of our audit was to review the authority’s internal controls over water … is an independent public benefit corporation located in Saratoga County, established in 1990 under the New York … $5 million. Key Finding The Board and Authority officials have established and implemented effective internal controls …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/12/23/saratoga-county-water-authority-water-charges-2016m-357Cheektowaga-Maryvale Union Free School District – Financial Condition (2015M-25)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … Cheektowaga-Maryvale Union Free School District is located in the Town of Cheektowaga, Erie County, and operates four … million. Key Finding The Board and administrative staff have taken appropriate action to manage the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/cheektowaga-maryvale-union-free-school-district-financial-condition-2015mJowonio School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Jowonio School … ended June 30, 2013. Background Jowonio is an SED-approved not-for-profit special education provider located in Syracuse, New York. Jowonio provides preschool special …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jowonio-school-compliance-reimbursable-cost-manualTown of Knox – Internal Controls Over Payroll (2014M-35)
… Purpose of Audit The purpose of our audit was to examine the Town’s internal controls over payroll for the … August 31, 2013. Background The Town of Knox is located in Albany County and is governed by an elected five-member … Internal controls over payroll and leave time were not properly designed, including a lack of written policies …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35State Agencies Bulletin No. 1784
… Purpose The purpose of this bulletin is to inform agencies of the processing of the taxable fringe … income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … for reporting and tax withholding purposes only and does not increase the employee’s compensation. Tax Information …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1784-certification-licensure-and-exam-fee-reimbursement-clefr-2019Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… Purpose of Audit The purpose of our audit was to review the Town’s procurement process for the period … 28, 2013. Background The Town of Cheektowaga is located in Erie County and has a population of approximately 88,000 … totaling $12.6 million and found that the Board did not properly award two of these contracts − for public works …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293Internal Controls Over the Governor’s Office of Storm Recovery’s Federally Funded Programs (2022-S-37)
To determine whether Homes and Community Renewal (HCR) established and maintained adequate internal controls to oversee and monitor the Governor’s Office of Storm Recovery’s (GOSR) federally funded programs to ensure they meet grant requirements.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-22s37.pdfMama Program, LLC – Compliance With the Reimbursable Cost Manual (2019-S-73) 180-Day Response
To determine whether the costs reported by Mama Program, LLC on its Consolidated Fiscal Reports were reasonable, necessary, directly related to ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s73-response.pdfAccuracy of Medicaid Eligibility Determined by NY State of Health (2019-S-43)
To determine whether NY State of Health properly sent accurate, complete, and timely Medicaid eligibility and and enrollment information to eMedNY ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s43.pdfMoriah Central School District - Medicaid Reimbursements (2019M-64)
Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible special education students.
https://www.osc.ny.gov/files/local-government/audits/pdf/moriah-64.pdfRetirement Option Election Form with Partial Lump Sum Payment For Tier 1 Members Designating Multiple Beneficiaries (RS6420-A)
For NYSLRS Tier 1 members to elect a pension payment option at retirement with a partial lump sum payment and to designate multiple beneficiaries.
https://www.osc.ny.gov/files/retirement/forms/pdf/rs6420-a.pdf