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Port Chester-Rye Union Free School District – Financial Condition (2015M-147)
… with realistic estimates of anticipated expenditures that do not appropriate fund balance that is not needed to fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/port-chester-rye-union-free-school-district-financial-condition-2015m-147Livonia Central School District – Software Management (2016M-293)
… Purpose of Audit The purpose of our audit was to assess the District’s software management for the period … million. Key Findings The Board’s acceptable-use policies do not detail practices for enforcement, such as monitoring … applicable licenses. As of July 2016, the District did not have a disaster recovery plan in place. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/livonia-central-school-district-software-management-2016m-293Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that the central … during the 2014-15 school year. Key Findings The Board did not establish adequate policies and procedures to ensure receipts from all events were deposited, and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mCanajoharie Central School District – Fuel Purchasing (2021M-170)
… did not audit fuel claims, as required. The District could have reduced its fuel expenditures by at least $10,929, … officials generally agreed with our recommendations and have initiated, or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/07/canajoharie-central-school-district-fuel-purchasing-2021m-170Fairport Public Library – Financial Management (2014M-354)
… Purpose of Audit The purpose of our audit was to review the Library’s financial management for the period … policies. Unrestricted fund balance has increased to 64 percent of the ensuing year’s budget as of the end of … Key Recommendations Implement claims audit procedures to ensure that the Board audits and approves all claims for …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … payroll services for 9 years without seeking competition. When officials do not seek competition, there is less assurance to taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86State Agencies Bulletin No. 1324
… inform agencies of OSC’s automatic processing of the 2014 minimum wage increase for hourly employees. Affected … 57 of the Laws of 2013 increased the New York State minimum wage for employees in non-governmental positions. The … seasonal and other non-statutory positions to $8.00 per hour in May 2014, to $8.75 per hour in December 2014 and to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1324-2014-minimum-wage-increase-hourly-employeesTown of Scriba – Board Oversight (2017M-83)
… officials used competitive methods when procuring goods and services and complied with statutes related to conflicts of interest, … were levied in accordance with local law requirements, and whether Town officials adequately safeguarded critical …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-scriba-board-oversight-2017m-83Town of Portland – Water Operations (2017M-45)
… The Town of Portland is located in Chautauqua County and has a population of approximately 4,800. The Town is … 40 percent of total production. Inaccurate master meters and customer meters have contributed to the unaccounted-for … billing all customers for water use. Water Districts 1, 3 and 7 reported deficit fund balances as of December 31, 2016, …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-portland-water-operations-2017m-45Chatham Central School District – Financial Management (2023M-11)
… [read complete report – pdf] Audit Objective Determine whether the Chatham … million without demonstrating they were reasonably funded. For example, the Unemployment insurance reserve has about $747,000, enough to pay annual claims for 14 years. Workers’ compensation reserve has $1.4 million, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/11/chatham-central-school-district-financial-management-2023m-11Bethpage Public Library – Procurement (2019M-219)
… $104,572. The Director presented questionable quotes to the Board and did not properly seek competition for … contracts, including contracts totaling $44,864 awarded to a company to which the Director had close personal ties. Officials did …
https://www.osc.ny.gov/local-government/audits/library/2021/06/04/bethpage-public-library-procurement-2019m-219Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19NYS Comptroller DiNapoli to President Biden on DOL Rule Veto
NYS Comptroller DiNapoli to President Biden on DOL Rule veto.
https://www.osc.ny.gov/files/press/pdf/comptroller-dinapoli-to-president-biden-on-dol-rule-veto.pdfSelected Programs to Assist Businesses in New York City (2022-N-1)
To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services to assist businesses ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-22n1.pdfTips and Tricks to Better Manage Your Work Using SFS
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-systems-presentation-4.pdfMedicaid Program - Inappropriate Payments Related to Procedure Modifiers (2016-S-63)
To determine whether Medicaid made inappropriate payments to providers that failed to use modifier codes properly.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s63.pdf2005 Legislative Update and Reporting to the Justice Court Fund
2005 Legislative Update and Reporting to the Justice Court Fund
https://www.osc.ny.gov/files/local-government/required-reporting/pdf/103105.pdfLong Island Power Authority: Response to Hurricane Earl, December 2010
While LIPA appears to have adhered to established storm protocols in response to Hurricane Earl, opportunities exist to improve these policies and procedures.
https://www.osc.ny.gov/files/reports/special-topics/pdf/public-authorities-lipa-2010.pdfMedicaid Program - Improper Medicaid Payments to a Transportation Provider (2018-S-10)
To determine whether Medicaid made inappropriate payments to a transportation provider. The audit covered the period from September 26, 2012 to December 31, 2016.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-18s10.pdfNYC Department of Education Response to the COVID-19 Pandemic
During the pandemic, the City had to develop and implement novel remote-learning protocols to continue educating students, and was later among the first major city districts in the nation to offer a return to in-person schooling.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-8-2022.pdf