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Comptroller DiNapoli Releases School Audits
… user accounts and disable those that were unnecessary. In addition, the board did not have an adequate contract and … Condition (St. Lawrence County) The surplus fund balance in the general fund exceeded the 4 percent statutory limit … state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1DiNapoli Announces Sale of General Obligation Bonds
… (2005). The Series 2015A Tax-Exempt Bonds will mature over 30 years. The net proceeds of the Series 2015B … Transportation (2005). The Series 2015B Taxable Bonds will mature over 10 years. Dependent upon market conditions, the … Bonds total approximately $180.3 million and would mature over 20 years. The net proceeds of the Series 2015C …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-announces-sale-general-obligation-bondsFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… fund’s fund balance increased to $48,661,075 as of June 30, 2012. The District did not solicit proposals for …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalRichford Fire District – Long-Term Planning and Board Oversight (2024M-55)
… with New York State General Municipal Law (GML) Section 30. Perform adequate annual audits; therefore, the Board was …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/06/richford-fire-district-long-term-planning-and-board-oversight-2024m-55Caledonia-Mumford Central School District – Financial Management (2024M-101)
… increased the unemployment reserve to $888,580 as of June 30, 2023, a 310 percent increase over the three years and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/06/caledonia-mumford-central-school-district-financial-management-2024m-101Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage (Follow-Up)
… Medicaid made improper payments on behalf of members with DOH-authorized overlapping Medicaid and Essential Plan …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/improper-medicaid-payments-during-permissible-overlapping-medicaid-and-essential-planWyandanch Union Free School District - Budget Review (B19-7-1)
… the $47.1 million estimated revenues and $22 million property tax levy are insufficient to finance the $78.2 million in … it would need to levy an additional $9 million in real property taxes. Key Recommendations Pay careful attention to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/wyandanch-union-free-school-district-budget-review-b19-7-1Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders … Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, including … them to committing a sex offense and that results in their difficulty controlling this behavior. The most …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followMarch 2000: Handicapped Parking Education Program
… Issued To: County, City, Town and Village Chief Fiscal Officers Accounting Requirements … Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that … as revenue in account code A2610 Fines and Forfeited Bail, and expenditures of these funds will be recorded in …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programBorough of Manhattan Community College – Controls Over Bank Accounts (Follow-Up)
… in our initial report, Borough of Manhattan Community College: Controls Over Bank Accounts ( 2015-S-93 ). … Other Related Audits/Reports of Interest Medgar Evers College: Controls Over Bank Accounts (Follow-Up) ( 2017-F-14 ) Lehman College: Controls Over Bank Accounts (Follow-Up) ( 2017-F-18 ) …
https://www.osc.ny.gov/state-agencies/audits/2018/03/06/borough-manhattan-community-college-controls-over-bank-accounts-followWillsboro Fire Department – Financial Operations (2014M-206)
… in Essex County. The Department provides fire protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and disbursed $22,718 during 2013. Key Findings The … except for requiring the Department Treasurer to prepare and submit monthly reports to Department officials. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… For calendar year 2015, SCIDA has 33 projects, of which 30 projects have active payments in lieu of taxes agreements. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… "timely" is not defined in the by-laws. The Treasurer does not issue any receipts for collections whether she receives them directly or when collections are received by other Company members. We … The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09City of Long Beach – Budget Review (B7-14-12)
… that have been authorized to issue obligations to fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review while the deficit obligations …
https://www.osc.ny.gov/local-government/audits/city/2014/05/14/city-long-beach-budget-review-b7-14-12Franklin County – Fiscal Stress (2013M-252)
… sufficient cash to pay its bills and other obligations when due, resulting in the County issuing short-term debt in …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252Medicaid Program: Claims Processing Activity April 1, 2022 Through September 30, 2022 (2022-S-12) 180-Day Response
To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to providers.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s12-response.pdfImproper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Follow-Up) (2021-F-4) 30-Day Response
To determine the extent of implementation of the three recommendations included in our initial audit report, Improper Fee-for-Service Payments for Services Covered by Managed Long-Term Care Plans (Report 2018-S-65).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f4-response.pdfWayne County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-30) 180-Day Response
To determine whether the costs reported by the Wayne County Chapter of NYSARC, Inc. on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s guidelines, including the Reimbursable Cost Manual and the CFR Manual.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s30-response.pdfManaged Care Premium Payments for Recipients With Comprehensive Third-Party Insurance (Follow-Up) (2019-F-33) 30-Day Response
To determine the extent of implementation of the seven recommendations made in our initial audit report, Managed Care Premium Payments for Recipients With...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19f33-response.pdf