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Brentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… the District’s fund balance and examine the procedures for hiring administrators for the period July 1, 2014 through … level for each reserve. Adhere to District policy when hiring a Superintendent by choosing the most qualified … Brentwood Union Free School District Fund Balance and Hiring Practices 2016M251 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesAfton Central School District –Management of Fund Balance and Reserves (2016M-134)
… to assess District officials’ management of fund balance and reserves for the period July 1, 2014 through February 3, 2016. Background The Afton Central School District is located in the Towns of Coleville, Sanford, Afton, Bainbridge and Coventry and the Village of Afton in Chenango County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/afton-central-school-district-management-fund-balance-and-reserves-2016mSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… accruals for the period July 1, 2012 through November 30, 2013. Background The Springs Union Free School District … and pays tuition for 284 students in grades 9 through 12 who attend other school districts. Budgeted appropriations … million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsSalmon River Central School District – Budgeting Practices and Financial Condition (2014M-251)
… the District’s financial condition and budgeting practices for the period July 1, 2011 through January 31, 2014. … with approximately 1,600 students. Budgeted appropriations for 2014 are approximately $29.1 million. Key Findings The … are structurally balanced and include realistic estimates for revenues and appropriations. Develop and adopt a fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/19/salmon-river-central-school-district-budgeting-practices-and-financialOysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Oysterponds Union Free School District Financial Management Check Signing and Information Technology …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
Owego Apalachin Central School District Capital Project and Financial Condition 2014M109
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialOrchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… not verify that all non-original equipment manufacturer (OEM) school bus options were consistent with State contract … and 2013-14. As a result, they overpaid by $12,080 for non-OEM options installed on 12 of the buses. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesOracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
… 15-year lease. As a result of a recent decision to prepay a portion of the debt, the School was able to save … evaluate whether it would be cost beneficial to prepay the loan(s). Maintain a cumulative and up-to-date …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a population of approximately … of water or approximately 71 percent of the water pumped in fiscal year 2015-16. The Board did not perform an …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… District’s calculations of separation payments and health insurance buyouts for the period July 1, 2012 through … implemented an appropriate system of controls over health insurance buyouts and separation payments. Key … BroadalbinPerth Central School District Health Insurance Buyouts and Separation Payments 2014M146 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andForestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… Forestville Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties. The District is … appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, we …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… Purpose of Audit The purpose of our audit was to assess the cash collection procedures at the Town's pool and skating rink and the allocation of sales tax revenue for the period January 1, 2015 through … Town of Hoosick Departmental Cash Collections and Sales Tax …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and controls … nearly $24 million of appropriated fund balance was used to finance operations. District officials did not maintain … inventory records. Key Recommendations Develop procedures to adopt more reasonable budgets to avoid raising more real …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryGenesee Valley Central School District – Reserve Accounts and Extra-Classroom Activities (2014M-56)
… audit was to evaluate reserve fund management practices and internal controls over extra-classroom activities for the … Central School District is located in Allegany County and is governed by an elected seven-member Board of … operates one school with approximately 600 students and 130 employees. The District’s budgeted general fund …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/27/genesee-valley-central-school-district-reserve-accounts-and-extraDiNapoli: Problems Persist at Many Hotels and Motels Used to House Homeless
… State auditors examining hotels and motels used to house the homeless found poor conditions still exist at many … and collaboration on the audit of the use of motels to house the homeless,"said Albany County Comptroller Michael F. … and inspecting temporary residences (facilities that house individuals for less than 180 consecutive days), …
https://www.osc.ny.gov/press/releases/2017/06/dinapoli-problems-persist-many-hotels-and-motels-used-house-homelessDiNapoli: Audit Finds Counties Are Not Checking Prices and Scales at Retailers
… of 10 counties found that some did not adequately test the accuracy of retail prices or test scanners, scales and devices used to price, weigh or measure goods at grocery stores, gas stations and other retail locations to make sure that consumers were paying the correct price, New York State Comptroller Thomas P. …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-audit-finds-counties-are-not-checking-prices-and-scales-retailersDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… in the Medicaid program as a participating transportation provider for program beneficiaries. Smith, 46, is the … which are then billed to the Medicaid program by the provider. Group rides are not allowed without prior … Fraud Hotline at 1-888-672-4555, by filing a complaint online , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… The critical role farms play in New York cannot be overstated, both as an … State Comptroller Thomas P. DiNapoli. “New York’s diverse farms are an essential part of the state’s economy, but there … that is contributing to the consolidation and the loss of farms. Policymakers must consider the ways in which state …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… The owner of a Schenectady County medical transportation company was … fraud and abuse, and protect the state’s Medicaid program. I thank District Attorney Carney and Sheriff Dagostino and … from a program meant to support vulnerable people in need,” Carney said. “By billing Medicaid for transportation …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-scheme