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Town of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the … through April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town Board, which comprises four …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… was mainly from ambulance services revenue, a one-time donation of more than $33,000 and fundraising activities. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsWhitestone School for Child Development – Compliance With the Reimbursable Cost Manual
… costs reported on the Consolidated Fiscal Reports (CFRs) of the Whitestone School for Child Development (Whitestone) … education program to disabled children between the ages of three and five years. Whitestone, located in Queens, New … Whitestone officials to help ensure their proper reporting of reimbursable costs. To Whitestone: Ensure that costs …
https://www.osc.ny.gov/state-agencies/audits/2015/04/07/whitestone-school-child-development-compliance-reimbursable-cost-manualMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… Purpose To determine whether the Department of Health established adequate controls to prevent duplicate and excessive Medicaid payments to …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… is responsible for administering the New York State Health Insurance Program (NYSHIP). NYSHIP provides health insurance coverage to more than 1.2 million active and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughPolice Property Room Inventory (2014-MS-4)
… and various other items. Securing and maintaining the integrity of property until its disposition is a critical …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4School Districts’ Energy Performance Contracts (2013-MR-1)
… energy savings achieved by energy performance contracts (EPC) entered into by eight school districts for the period of October 1, 1998 through August 21, 2013. Background An EPC is an agreement with an energy services company in which … and related costs and compare these reviews to the EPC’s annual guaranteed energy cost savings. If the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1LaFayette Central School District – Reserves (2013M-387)
… $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since the Board funded these reserve funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for funding several …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Parkland Alienation (2014-MS-5)
… parkland. Key Findings Five of the 11 municipalities did not comply with all the requirements of their legislation. One municipality has not yet used the proceeds from its parkland alienation … new parkland as required. Four of the municipalities did not take steps to determine the fair market value of the …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/parkland-alienation-2014-ms-5Homer Central School District – Financial Condition (2013M-306)
… 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins … reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing … because District expenditures were significantly less than what had been estimated for those years. Two of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Frankfort-Schuyler Central School District – Financial Management (2016M-226)
… two schools with approximately 985 students, is governed by an elected seven-member Board of Education. Budgeted … or known trends but instead overestimated expenditures by almost $2.7 million over the last four fiscal years …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226King Center Charter School – Purchasing (2013M-215)
… was established in 2000 as the first charter school to open in the City of Buffalo. The School is governed by a … Key Findings We found that the School’s purchasing policy does not provide appropriate guidance as to when written or verbal price quotes should be obtained and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Long Beach City School District – Financial Management (2023M-147)
… as much as 5 percentage points. Transferred a total of $17.3 million of the general fund’s excess fund balance at the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Delaware County – Court and Trust Funds (2022-C&T-2)
… officials established appropriate controls to safeguard and account for court and trust funds for the period January 1, 2019 through March 24, … the whereabouts of any person entitled to payment from the estate is unknown … The purpose of our review was to …
https://www.osc.ny.gov/local-government/audits/county/2022/07/22/delaware-county-court-and-trust-funds-2022-ct-2Village of Addison – Former Clerk-Treasurer’s Misappropriation of Funds (2024M-19)
… – pdf] Audit Objective Determine whether the Village of Addison (Village) Clerk-Treasurer properly deposited, … to perform these acts without detection because the Board of Trustees (Board) failed to fulfill its fiscal … million in Village funds over a 19-year period. In May 2024, she pleaded guilty to one count of first degree …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-former-clerk-treasurers-misappropriation-funds-2024m-19Roosevelt Fire District – Length of Service Award Program (2025M-40)
… properly monitored the District’s length of service award program (LOSAP). Key Findings The Board did not … Board properly monitored the Districts length of service award program LOSAP …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Town of Hempstead Local Development Corporation – Audit Follow-Up (2021M-37-F)
… meeting the intended purpose. Background THLDC is a not-for-profit corporation established in 1966 by the Board of … members appointed by the Town Board and is responsible for THLDC’s general management and financial and operational … Officer and Corporate Administrator are responsible for day-to-day operations including the annual monitoring …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2025/09/26/town-hempstead-local-development-corporation-audit-followImplementation of Train Service to Grand Central Madison
… Long Island Rail Road (LIRR) implemented train service to Grand Central Madison (GCM) terminal in a manner that addressed … on the eastern tip of Long Island and extends to major NYC terminals, including Penn Station, GCM, Atlantic …
https://www.osc.ny.gov/state-agencies/audits/2025/06/18/implementation-train-service-grand-central-madisonComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Albion Central School District , Blind Brook-Rye Union … School District , Weedsport Central School District and the Whitesboro Central School District . State Comptroller …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… issued. Department of Health: Medicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2017-S-36) Auditors …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-releases-audits-1