Search
DiNapoli: MTA Needs to Refocus Attention on Overdue Upgrades and Preparations for Extreme Weather
… and its most recent 20-year needs assessment shows many capital needs are overdue for attention, according to Comptroller Thomas P. … to the system, not just when they’re completed; tracking how completed projects change the MTA’s state of good repair …
https://www.osc.ny.gov/press/releases/2021/12/dinapoli-mta-needs-refocus-attention-overdue-upgrades-and-preparations-extreme-weatherGuide to Financial Operations
… to Financial Operations (GFO) acts as a reference source for statewide accounting policies, procedures and the Office of the State Comptroller (OSC) related-mandates for use by State agencies. The Guide provides policies and procedural guidance for State agencies using the SFS as well as traditional …
https://www.osc.ny.gov/state-agencies/gfoTown of Covington – Town Supervisor (2013M-371)
… our audit was to review the Supervisor’s financial records and reports for the period January 1, 2012 through November 13, 2013. … Recommendations Maintain accurate, complete and up-to-date accounting records and should consider either appointing a …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Hermon-DeKalb Central School District - Claims Auditing (2019M-211)
… and approved before payment. Noteworthy Achievements Due to the District’s well-designed system of internal controls, we designed our testing to determine whether the District’s control procedures were … the claims audit process. There were no recommendations as a result of this audit. … Determine whether claims were …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/27/hermon-dekalb-central-school-district-claims-auditing-2019m-211Port Byron Central School District – Network User Accounts (2021M-119)
… to add or disable user accounts. The District had a total of 19 unneeded network user accounts including 14 non-student …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/24/port-byron-central-school-district-network-user-accounts-2021m-119State Comptroller Thomas P. DiNapoli Releases School District Audit
… control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-thomas-p-dinapoli-releases-school-district-auditOpinion 90-27
… formation of joint village and town police departments; NY Constitution, art 9, §[1][h], relative to certain …
https://www.osc.ny.gov/legal-opinions/opinion-90-27Rockville Centre Union Free School District - School District Website (S9-19-28)
Determine whether the Rockville Centre Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/rockville-centre-union-free-school-district-s9-19-28.pdfIsland Trees Union Free School District - School District Website (S9-19-34)
Determine whether the Island Trees Union Free School District (District) used its resources to maintain a website that provided the public with transparent and comprehensive financial information.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/island-trees-union-free-school-district-s9-19-34.pdfKings Park Central School District - Procurement of Professional Services (2020M-22)
Determine whether the Board and District officials adhered to the law and District policy when procuring professional services.
https://www.osc.ny.gov/files/local-government/audits/pdf/kings-park-2020-22.pdfMerrick Union Free School District – Financial Management (2024M-64)
… Audit Objective Determine whether the Merrick Union Free School District (District) Board of Education (Board) and District officials properly managed fund balance and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Oakfield-Alabama Central School District – Procurement (2024M-103)
Determine whether the OakfieldAlabama Central School District District officials complied with New York State General Municipal Law GML and District policy when procuring goods and services
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… whether Empire BlueCross properly paid hospital claims for intraocular procedures. The audit covered the period … 1.2 million active and retired State, local government and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsBroadalbin-Perth Central School District – Online Banking (2020M-144)
Determine whether the Broadalbin-Perth Central School District’s (District) Board and District officials ensured online banking transactions were appropriate and information was secure.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/broadalbin-perth-2020-144.pdfNewcomb Central School District – Extra-Classroom Activity Fund (2015M-127)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over the activity fund for the period July 1, 2013 through April 30, 2015. Background The Newcomb Central School District is located in the Town of Newcomb, Essex …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/newcomb-central-school-district-extra-classroom-activity-fund-2015m-127East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… Determine whether employees received proper wages and overtime payments in accordance with contract terms and … tracked. Key Findings Payroll calculation errors cost the District $3,638 and errors totaling $9,100 occurred with … extra pay. Errors occurred in the leave records maintained for 13 of the 26 (50 percent) employees tested. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mKatonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
Determine whether Katonah-Lewisboro Union Free School District (District) officials procured goods and services in a cost-efficient manner and provided adequate oversight of awarded contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/katonah-lewisboro-union-free-school-district-2022-122.pdfWyandanch Union Free School District – Budget Review (B24-7-2)
… 2024-25 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/05/wyandanch-union-free-school-district-budget-review-b24-7-2Farmingdale Union Free School District – Payroll (2024M-22)
… Audit Objective Determine whether Farmingdale Union Free School District (District) officials properly monitored, approved … is a significant risk that employees may have been paid for unnecessary overtime work that could have been avoided …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/28/farmingdale-union-free-school-district-payroll-2024m-22United HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to active and … The Empire Plan is the primary health benefits plan for NYSHIP, covering a range of services from inpatient … process and pay medical claims from health care providers for services provided to Empire Plan members. United …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llp