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Tioga County – Social Service Contracts (2023M-162)
… monitored contracts through reviewing agency reports, in-person meetings with agency staff and firsthand … participants did not meet performance measures. A decrease in services provided by an agency went unnoticed for four … Officials did not ensure a contract price reduction was in accordance with contract terms, resulting in approximately …
https://www.osc.ny.gov/local-government/audits/county/2024/03/29/tioga-county-social-service-contracts-2023m-162Maine-Endwell Central School District – Financial Condition (2013M-49)
… were able to do so only by continually appropriating fund balance, resulting in the drastic depletion of the year-end unexpended surplus fund balance from $1.7 million in 2009-10 to just over $64,000 (or … variances. Key Recommendations Reduce reliance on fund balance as a financing source and evaluate recurring revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Improper Medicaid Payments to a Transportation Provider (Follow-Up)
… six years. If the information is incomplete, unacceptable, or false, any Medicaid payments will be recouped and the provider may be subject to other statutory or regulatory liability, financial damages, and sanctions. We …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/improper-medicaid-payments-transportation-provider-followHammondsport Central School District – Multiyear Planning (2024M-54)
… comprehensive multiyear financial and capital plans. Key Findings District officials did not develop … a circumvention of the 4 percent statutory limit imposed on the level of surplus fund balance that may be maintained. … and fund balance plan each January, the plan lacked key pieces of information required by the Board’s reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54Employee Incentive and Bonus Payments (Follow-Up)
… physicians. Performance incentives reward a physician for meeting certain criteria specified in the ECMCC … certain incentive payments made to its employees. For the audit period reviewed, we identified $76,254 in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followSelected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … The Unified Court System (UCS) spent $17,003,393 on travel expenses from April 1, 2008 through March 31, 2011. Of that …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesControls Over Capital Improvements at City-Owned Homeless Shelters (Follow-Up)
… Objective To determine the extent of implementation of the four … contracts with public and private entities in its mission to: prevent homelessness when possible; provide temporary, …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/controls-over-capital-improvements-city-owned-homeless-shelters-followSelected Performance Measures
… under the Public Authorities Law to report annually on its performance. Each Agency identifies specific … public transportation vehicles (including transfers). Key Findings Given the millions of people who rely on MTA … to evaluating actual service and conditions. For two key performance measures – MDBF and ridership – we identified …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-performance-measuresTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… within the District. We found that some meters were broken and had not been operating or repaired since March 2011. The … Ensure that District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Town of Deerpark – Budget Review (B6-16-18)
… for review while the deficit obligations are outstanding. Key Findings Based on the results of our review, we found that revenue and … budget complies with the property tax levy limit. Key Recommendations Identify other revenue sources to replace …
https://www.osc.ny.gov/local-government/audits/town/2016/11/10/town-deerpark-budget-review-b6-16-18Union-Endicott Central School District - Noninstructional Overtime (2018M-201)
… employees to earn overtime while they worked from home. However, this is neither specifically authorized … clarify whether employees may earn overtime when working from home. District officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/union-endicott-central-school-district-noninstructional-overtime-2018mExamination of Penalties and Interest Payments
… Purpose The objective of our examination was to determine the extent to which NYSIF … by the Workers’ Compensation Board (WCB) for late payment of medical and compensation claims. Background The Workers’ … report late medical and compensation payments to the WCB when insurance carriers exceed the time limits established in …
https://www.osc.ny.gov/state-agencies/audits/2018/08/01/examination-penalties-and-interest-paymentsWestchester County - Financial Condition (2018M-151)
… complete report - pdf] Audit Objective Determine whether County officials effectively managed the County's financial … made from the sewer funds to the general fund. … Westchester County Financial Condition 2018M151 …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151Management and Control of Employee Overtime Costs (Follow-Up)
… Costs ( 2009-S-87 ). Background Our initial report, issued on August 17, 2011, determined that the Port Authority of New … not to exceed 15 percent of base salaries was not met. Key Finding The Port Authority officials made some 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/2014/12/19/management-and-control-employee-overtime-costs-followManagement and Control of Overtime Costs (Follow-Up)
… of the three recommendations included in our initial audit report, Management and Control of Overtime Costs (Report … not in the best interest of HHC, as employees responsible for patient care routinely worked excessive overtime shifts …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followTrash Can Free Stations Pilot Program (Follow-Up)
… recommendations included in our initial report, Trash Can Free Stations Pilot Program (2014-S-29). Background Our … recommendations included in our initial report Trash Can Free Stations Pilot Program 2014S29 …
https://www.osc.ny.gov/state-agencies/audits/2017/02/14/trash-can-free-stations-pilot-program-followIndian River Central School District – Financial Condition (2016M-287)
… 2015-16 fiscal year totaled approximately $87.3 million. Key Findings The Board and District officials did not develop … plan does not show detailed projections and their effect on fund balance levels. Key Recommendations Develop realistic estimates of revenues …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mexico Academy Central School District –Financial Management (2016M-219)
… Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, Oswego County. The District, which operates five … of the 2019-20 fiscal year, the selected reserves and unassigned fund balance will be depleted if projected … Maintain District expenditures at reasonable levels and incrementally reduce them over several budget cycles to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219City of Newburgh – Budget Review (B6-16-17)
… Findings The City continues to rely on one-time revenue from the sale of real property which, if not sold, will cause … Key Recommendations Reduce reliance on one-time revenue from the anticipated real property sale. Review the adequacy …
https://www.osc.ny.gov/local-government/audits/city/2016/11/10/city-newburgh-budget-review-b6-16-17Town of Butternuts – Disbursements (2021M-62)
… report - pdf ] Audit Objective Determine whether the Town of Butternuts (Town) Board provided adequate oversight …
https://www.osc.ny.gov/local-government/audits/town/2021/08/06/town-butternuts-disbursements-2021m-62