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Islip Union Free School District – Financial Condition (2013M-213)
… 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in Suffolk … Islip Union Free School District Financial Condition 2013M213 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213New York’s Economy and Finances in the COVID-19 Era (April 16, 2021)
… in Greene County to a high of $153,600 on average in Manhattan (New York County). The median loan was about …
https://www.osc.ny.gov/reports/new-yorks-economy-and-finances-covid-19-era-april-16-2021Marcellus Central School District – Online Banking (2020M-66)
… and secure. Key Findings Officials segregated the duties of employees responsible for online banking transactions, but … computer was not always used for online banking and none of the employees involved in online banking received Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/11/marcellus-central-school-district-online-banking-2020m-66Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… Englewood for special items were made according to the pro …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerWyandanch Union Free School District – Budget Review (B20-7-7)
… in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and … budgeted expenditures in the $71.7 million adopted budget for the 2020-21 fiscal year are not reasonable. District … produce sufficient documentation that their appropriations for employee benefits, the re-institution of its athletics …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Opinion 90-27
… of functions or duties in a county with an alternative form of government). However, given the requirement that each …
https://www.osc.ny.gov/legal-opinions/opinion-90-27New York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Greater Johnstown School District - Payroll (2018M-267)
… salaries and wages. We reviewed all payroll records for 35 employees who were paid approximately $1.7 million …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfElwood Union Free School District - Claims Auditing (2019M-31)
Determine whether systems were in place to ensure that claims were adequately documented, were for appropriate purposes and were properly audited and approved.
https://www.osc.ny.gov/files/local-government/audits/pdf/elwood-31.pdfBay Shore Union Free School District - Procurement (2018M-212)
Determine if officials approved purchases before items were ordered and if competition was sought for goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/pdf/bay-shore.pdfBelfast Central School District – Reserve Funds (2021M-135)
Determine whether the Belfast Central School District (District) Board of Education (Board) and District officials properly established and used reserve funds and maintained them at reasonable levels.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/belfast-2021-135.pdfLaFargeville Central School District – Financial Condition (2016M-216)
… District is located in the Towns of Alexandria, Clayton, Le Ray, Orleans, Pamelia and Theresa in Jefferson County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/23/lafargeville-central-school-district-financial-condition-2016m-216Opinion 95-22
… to be used to implement a fitness program at the fire station. Insurance Law, §§9104 and 9105 govern the … to be used to implement a fitness program at the fire station …
https://www.osc.ny.gov/legal-opinions/opinion-95-22State Comptroller DiNapoli Releases School District Audit
… Central School District – Fuel Purchasing (Seneca County and Wayne County) During the 30-month audit period, auditors … savings would have covered the district’s average gasoline and diesel fuel purchases for almost 11 months. Auditors … officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditDiNapoli: School District Tax Levy Growth to Remain Below Two Percent
… today by State Comptroller Thomas P. DiNapoli. The latest calculation affects the tax cap calculations for 677 …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-school-district-tax-levy-growth-remain-below-two-percentUnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Evaluation and Management (E/M) billing codes are used by most physicians to report a significant portion of their services. The E/M codes are divided into broad categories such as office visits, hospital … the monitoring of claims submitted for E/M services by assessing out-of-network providers who routinely bill the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … High School had poor controls over its general school fund bank account. In addition, auditors concluded that the … implemented, and four have not been implemented. New York State Health Insurance Program, Selected Payments for Special …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsRandolph Academy Union Free School District – Financial Management (2015M-248)
… practices for the period July 1, 2009 through September 25, 2015. Background The Randolph Academy Union Free School … Department (SED) an average of 688 days after the start of the fiscal year. District officials do not prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mDeer Park Union Free School District – Fuel and Vehicle Inventory (2023M-152)
Determine whether Deer Park Union Free School District (District) officials adequately maintained vehicle inventory records and monitored fuel usage.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/deer-park-union-free-school-district-2023-152.pdf