Search
Greenport Union Free School District – Financial Condition (2014M-203)
… is located in the Village of Greenport in Suffolk County and is governed by an elected five-member Board of Education. … overestimated appropriations by approximately $3.3 million and did not use more than $789,000 of appropriated fund … exceeded the statutory limit for fiscal years 2011-12 and 2012-13. Key Recommendations Develop and adopt budgets …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/greenport-union-free-school-district-financial-condition-2014m-203Opinion 2009-2
… for Local Government Mem, Bill Jacket, L 1974, ch 521, at 10). This definition is consistent with that set forth in L …
https://www.osc.ny.gov/legal-opinions/opinion-2009-2Copiague Union Free School District - Information Technology (2023M-150)
… privacy training annually to all officials and employees with access to financial and other sensitive data. Key … security and awareness training to officials and employees with access to PPSI. District officials generally agreed with our recommendations and indicated they have initiated or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/15/copiague-union-free-school-district-information-technology-2023m-150DiNapoli: State Needs To Do More for Growing Mental Health Crisis in Schools
… school-related stress due to COVID-19. The Centers for Disease Control and Prevention reported that in 2020, mental …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-state-needs-do-more-growing-mental-health-crisis-schoolsMount Markham Central School District – Financial Management (2020M-39)
Did District officials properly manage fund balance and ensure budget estimates and reserves were reasonable
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Oversight of Smart Schools Bond Act Funds
… Education Department (Department) is monitoring the use of Smart Schools Bond Act funds to ensure that school districts … 1, 2015 through August 27, 2019. About the Program The Smart Schools Bond Act (Act) was approved by New York State … school aid they received. Districts must develop a Smart Schools Investment Plan (Plan) that details how they …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/oversight-smart-schools-bond-act-fundsMattituck Fire District – Claims Audit (2025M-48)
… [read complete report – pdf] Audit Objective Did the Board of Fire Commissioners (Board) of the Mattituck Fire District (District) effectively audit … 30, 2024 Understanding the Audit Area An effective audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-municipal-audits-0Sharon Springs Central School District – Financial Condition (2016M-39)
… Seward and Sharon in Schoharie County, the Towns of Cherry Valley and Roseboom in Otsego County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/sharon-springs-central-school-district-financial-condition-2016m-39Cattaraugus-Little Valley Central School District – Financial Management (2022M-23)
Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials effectively managed fund balance and reserve funds.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/cattaraugus-little-valley-2022-23.pdfUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made … primary health benefits plan for NYSHIP, covering a range of services from inpatient hospital care to outpatient … and physician office visits. The New York State Department of Civil Service contracts with United HealthCare (United) to …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpPrattsburgh Central School District – Tax Collection (2016M-122)
… to verify the accuracy of the District’s tax collection for the period July 1, 2014 through March 17, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $9.8 million. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/prattsburgh-central-school-district-tax-collection-2016m-122Honeoye Central School District – Payroll (2015M-277)
… is located in the Towns of Richmond, Canadice, Bristol, South Bristol and West Bloomfield in Ontario County and the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/honeoye-central-school-district-payroll-2015m-277Scio Central School District – Capital Assets (2024M-45)
… complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost of approximately $113,000 we reviewed, 51 assets with a total replacement cost of approximately $38,000 could not be located. The missing …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfOpinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … countersignature on checks issued by receiver) RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (necessity of … officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Availability, Access and Affordability: Understanding Broadband Challenges in New York State
… video without interruption and is a speed achieved by most mobile networks; however, modern multi-user demands within a … users’ needs; indeed, the share of internet traffic from mobile devices has increased from 6 percent 10 years ago to … for not having broadband at home. Source: Andrew Perrin, “Mobile Technology and Home Broadband 2021,” Pew Research …
https://www.osc.ny.gov/reports/availability-access-and-affordability-understanding-broadband-challenges-new-york-stateDiNapoli: NYC Contract Spending Rises $7 Billion Since FY 2019
… growth in this period, according to a report released today by State Comptroller Thomas P. DiNapoli. “New York …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-nyc-contract-spending-rises-7-billion-fy-2019Richfield Springs Central School District - Fixed Assets (2019M-140)
… policies were not comprehensive or being followed. Out of 206 fixed assets reviewed, 64 were unable to be located, … tags and four had the incorrect asset tag numbers. Out of 158 fixed assets listed as being disposed, 143 lacked … update policies to include proper sanitation and disposal of electronic devices. Ensure inventory records are accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Liberty Central School District – Financial Operations (2016M-25)
… through November 30, 2015. Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, … Liberty Central School District Financial Operations 2016M25 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25