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Hancock Central School District - Non-Resident Student Tuition (2021M-208)
… Board of Cooperative Educational Services (BOCES) costs by a total of $1.29 million, or an average of $430,000 each … the costs to educate non-resident students are recovered by the revenue generated from the tuition charged. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of the Clarence Fire District , Town of East Hampton , Town of Elmira , City of … being spent appropriately and effectively.” Clarence Fire District – Purchasing (Erie County) The purchasing policy …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-auditsYork Central School District – Financial Management (2022M-96)
Determine whether the York Central School District (District) Board of Education (Board) and District officials effectively managed fund balance.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorks-central-school-district-2022-96.pdfState Comptroller DiNapoli Releases School District Audits
… contract prices, and overpaid for cleaning supplies by $1,532. As a result of this audit, officials obtained a … levy, rather than increasing the 2021-22 school year levy by approximately 37%, or $53,000. Track state and local …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Former Long Island School Official Pleads Guilty in Kickback Scheme
… and abuse of USDA feeding programs will be investigated by our office to the fullest extent. This joint investigation … Gardner’s family members. The kicked back funds were spent by Gardner on international vacations, a leased vehicle, and … $13,000 in kicked back funds were also withdrawn by Gardner in cash from ATMs located near her home and …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-former-long-island-school-official-pleads-guilty-kickback-schemeComptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Forestburgh …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-audits-0Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… complete report - pdf] Audit Objective Determine whether the Ogdensburg City School District (District) maximized … for all eligible Medicaid services provided. Key Findings The District did not maximize Medicaid reimbursements by … provided. Submit reimbursement claims for all eligible unclaimed services. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52State Comptroller DiNapoli Releases School District Audits
… The district did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The … consistently overestimated from 2016-17 through 2019-20 by a total of $20.7 million. Over the four-year audit period, … The district did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsAlexander Central School District – Financial Management (2020M-64)
… While the Board and District officials used $3.1 million in excess reserve funds as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations were … balance that will be used to fund operations. Use reserves in accordance with legal requirements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/alexander-central-school-district-financial-management-2020m-64North Rose-Wolcott Central School District – Smart Schools Bond Act Allocations (2022M-116)
Determine whether North Rose-Wolcott Central School District (District) officials properly applied for all Smart Schools Bond Act (SSBA) allocations for eligible technology purchases.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/north-rose-wolcott-central-school-district-2022-116.pdfGranville Central School District – Medicaid Reimbursements (2021M-90)
Determine whether the Granville Central School District (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/granville-2021-90.pdfBabylon Union Free School District – Medicaid Reimbursements (2022M-91)
… As a result, District taxpayers incurred the full cost of providing more than $536,000 in Medicaid-eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/13/babylon-union-free-school-district-medicaid-reimbursements-2022m-91XIV.4.C Bank Account Reporting and Reconciliations – XIV. Special Procedures
… Monthly Reporting Requirement Pursuant to §107 of the State Finance Law, the Commissioner of Taxation and … the Treasury (DTF – Treasury). To review these financial reports of depositories for funds of the State of New York, … sensitive): [email protected] . Monthly Reports of Balances in state bank accounts should be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv4c-bank-account-reporting-and-reconciliationsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Town of Berkshire , Chestertown Fire District , Town of … and effectively." Town of Berkshire – Justice Court Operation s (Tioga County) Justices did not accurately … with face values totaling $280,000 for seven employees, officers and former officers who were provided these benefits …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School Audits
… not properly approve, monitor and control overtime worked by the facilities and operations department employees. The … department’s overtime budget from 2018-19 through 2021-22 by $1,107,396. Greene Central School District – Unused Leave … for unused vacation leave which were not authorized by the employees’ collective bargaining agreements. Rye Neck …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsHighland Central School District – Financial Condition (2013M-358)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2010 … through June 30, 2013. Background The Highland Central School District is located in the Towns of Esopus, Lloyd, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/highland-central-school-district-financial-condition-2013m-358Opinion 2000-15
… as if he or she were a member of the fire department. For purposes of section 209-i, a volunteer firefighter means … under or subject to the provisions of the "Not-For-Profit Corporation Law"; and certain fire corporations … Firefighters' Benefit Law §21[2], relative to calls for assistance by volunteer firefighters of fire departments …
https://www.osc.ny.gov/legal-opinions/opinion-2000-15VIII.1.A Accounts Payable Journal Vouchers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… for reviewing and approving APJV transactions submitted by agencies. APJV transactions can only occur when the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1a-accounts-payable-journal-vouchersPenfield Central School District – Procurement (2022M-76)
Determine whether Penfield Central School District (District) officials made procurements in accordance with District policies, statutory requirements and good business practices.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/penfield-central-school-district-2022-76.pdfState Contract and Payment Actions in October
… $4.9 million. Auditors also recovered more than $291,000 from vendors owing debts to the state and held more than $1.2 …
https://www.osc.ny.gov/press/releases/2023/12/state-contract-and-payment-actions-october