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Enforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… they were still appropriate. In addition, it did not use all readily available information to identify entities that …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… of financial operations and disbursement processes for the period July 1, 2013 through June 30, 2014. Background … a seven-member Board of Trustees. Operating expenditures for the 2013-14 fiscal year totaled approximately $1.3 …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and to examine the Town Clerk’s operations for the period January … balance in the general fund than was actually available to finance operations in 2013 and 2014. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… Purpose of Audit The purpose of our audit was to evaluate internal controls related to online banking and information technology for the period July 1, 2013 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
… 2016. Background The Town of Chazy is located in Clinton County and has a population of approximately 4,285. The Town …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile device … $5.3 million in workers’ compensation reserve funds were inappropriately used to fund other unrelated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… staff involved in cash collections for cafeteria sales and student accounts, require reconciliation of register activity …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the Town's … and accountability analyses are prepared monthly for Court funds. … Town of Moira Fiscal Oversight and Selected …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… also could have saved approximately $2,200 on travel and sales tax expenses had officials requested and used the lower … (GSA) daily lodging rates and did not improperly pay sales tax. Key Recommendations Ensure all credit card and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… Purpose To determine if six affiliated Brooklyn dentists billed … medically necessary or were not provided. We also sought to determine if the affiliated dentists used illegal tactics … program requires care to conform to acceptable standards of quality and professional practice, but covers only …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… New York State Comptroller Thomas P. DiNapoli, Jefferson … Attorney Kristyna S. Mills, the U.S. Housing and Urban Development, Office of the Inspector General (HUD OIG), and … (WCHA) Jan Hoffman for allegedly stealing over $48,000 in WCHA funds, and Katherine (Katie) Pais, Hoffman’s mother …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… of Directors (Board) did not effectively manage grants or ensure that authorized disbursements were supported and … with our recommendations and indicated they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… to evaluate the District’s financial condition management and claims auditing process for the period July 1, 2014 … School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingCheektowaga Central School District – Employee Compensation and Benefit Payments (2016M-197)
… process and procedures over compensation-related payments for the period July 1, 2014 through February 22, 2016. … Board of Education. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $40.1 … policy. The Board did not formally adopt its approval for the administrators’ salary payments and benefits such as …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/cheektowaga-central-school-district-employee-compensation-and-benefitHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… Key Findings The District’s budget transfer policy does not state a dollar threshold for budget transfer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… services and the transportation consultant did not provide all of the services which appeared to be his responsibility. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over payroll and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accrualsAuburn Enlarged City School District – Employee Compensation and Benefits (2017M-153)
… with the aid of computer-assisted auditing techniques for the period July 1, 2015 through July 5, 2017. Background … The Auburn Enlarged City School District is located in the City of Auburn and Towns of Aurelius, Fleming, Owasco … which operates seven schools with approximately 4,200 students, is governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/auburn-enlarged-city-school-district-employee-compensation-and-benefitsBuffalo City School District – Special Education and Grant Administration (2017M-73)
… of costs to claim Excess Cost Aid. Key Recommendations Bill school districts of residence for nonresident students …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/30/buffalo-city-school-district-special-education-and-grant-administration