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State Comptroller DiNapoli Releases Audits
… Physician (Follow-Up) (2017-F-2) An initial audit issued in September 2015 found significant issues with medical … taken to implement each of the four recommendations made in the initial audit pending the results of the … Health (DOH): Medicaid Program: Administrative Costs Used in Premium Rate Setting of Mainstream Managed Care …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… budgeted appropriations and estimated revenues with actual operating results for 2015-16 through 2017-18 and … they were paid. While all 36 claims paid appear to be for actual and necessary district expenditures, auditors found no …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-auditsOversight of Contract Expenditures of Phoenix House New York
… is effectively monitoring its contracts with Phoenix House New York (PHNY) to ensure reimbursed claims are … PHNY was one of six affiliates operated by the Phoenix House Foundation (Foundation), a nationally recognized and …
https://www.osc.ny.gov/state-agencies/audits/2019/01/09/oversight-contract-expenditures-phoenix-house-new-yorkLegal Aid Society
… whether payments Unified Courts System (Courts) made to Legal Aid Society of New York City (Legal Aid) from April 1, 2012 through March 31, 2013 were …
https://www.osc.ny.gov/state-agencies/audits/2015/08/26/legal-aid-societyII.4.A Minimum Financial Reporting Requirements – II. New York State Financial Accounting
… of Cash Receipts, Disbursements and Changes in Fund Balances for all funds of the State Combining Statements of … Selected Departmental Disbursements HCRA Resources Fund – Statement of Cash Receipts and Disbursements by Account Summary of Local Assistance and Capital Projects …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4a-minimum-financial-reporting-requirementsLaurens Central School District - Cafeteria Operations and Reserves (2018M-111)
… balances and plans for use that are more specific to the actual needs of the District. District officials generally …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/laurens-central-school-district-cafeteria-operations-and-reserves-2018mWashingtonville Central School District – Financial Condition (2017M-129)
… Purpose of Audit The purpose of our audit was to examine the … Background The Washingtonville Central School District is located in the Town of Blooming Grove and includes the … and New Windsor in Orange County. The District is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/washingtonville-central-school-district-financial-condition-2017m-129Catskill Central School District – Financial Management (2017M-134)
… practices for the period July 1, 2015 through March 28, 2017. Background The Catskill Central School District is … practices for the period July 1 2015 through March 28 2017 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/catskill-central-school-district-financial-management-2017m-134Pine City Fire District No. 1 – Board Oversight (2017M-166)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … State, distinct and separate from the Town of Southport in Chemung County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/01/pine-city-fire-district-no-1-board-oversight-2017m-166Town of Nichols – Financial Management (2017M-258)
… Board adequately managed the town-wide fund balance levels for the period January 1, 2016 through September 17, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $1 million. Key Findings … Adopt budgets that include realistic estimates for revenues and expenditures. Reduce the amounts of …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-nichols-financial-management-2017m-258North Babylon Union Free School District – Financial Condition (2016M-32)
… audit was to evaluate the District’s financial condition for the period July 1, 2012 through October 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $112 million. … District’s reserves without calculations or justifications for the funding levels in the reserves. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Milford Central School District – Financial Condition (2016M-87)
… examine the District officials’ management of fund balance for the period July 1, 2012 through June 30, 2015. Background … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year were $10.1 million. Key Findings … the last three years, District officials failed to budget for certain revenues they consistently received and they also …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/milford-central-school-district-financial-condition-2016m-87Bellmore Union Free School District – Financial Condition (2016M-276)
… year totaled approximately $33.5 million. Key Findings Actual expenditures were less than budgeted appropriations by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/bellmore-union-free-school-district-financial-condition-2016m-276Village of Newport – Financial Management (2017M-12)
… Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by a Board … years 2013-14 through 2015-16, budgeted appropriations in the general fund exceeded actual expenditures by an annual …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12XV.14 Federal Admin Recoveries – XV. End of Year
… new activity codes must be received by the date identified in the Office of Operations Events and Deadlines Calendar . …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv14-federal-admin-recoveriesVillage of Port Dickinson – Financial Condition (2014M-154)
… our audit was to assess the Village’s financial condition and budget procedures for the general and sewer funds for the period June 1, 2012 through February … The Village of Port Dickinson is located in Broome County and has a population of approximately 1,700. The Village is …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-port-dickinson-financial-condition-2014m-154Islip Fire District – Capital Assets (2020M-3)
… officials maintain and monitor accurate inventory records to safeguard District assets. Key Findings District officials … not maintain accurate and consistent capital asset records to ensure District assets were monitored and safeguarded. … assets totaling $36,809. District officials were unable to locate seven of 50 assets totaling $7,360. Scuba gear …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/05/islip-fire-district-capital-assets-2020m-3Wainscott Common School District - Claims Auditing (2018M-240)
… claims before payment and ensured that each was approved, for appropriate purposes and adequately supported. Key … a thorough audit of each claim before approving the claims for payment. District officials disagreed with certain … claims before payment and ensured that each was approved for appropriate purposes and adequ …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Village of Fort Ann – Financial Condition (2014M-197)
… audit was to evaluate the Village’s financial condition for the period March 1, 2011 through February 28, 2014. … three-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $219,000 for the general, water and sewer funds. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197IX.12.A Key Provisions – IX. Federal Grants
… interest calculations if the total annual expenditures for any federal program, as recorded in a given Single Audit, exceed the CMIA program threshold calculated for the upcoming state fiscal year (SFY); certain state … and the states to the date such funds are paid out for federal program purposes through either presentment of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12a-key-provisions