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Accounts Receivable Collections
… receivable that state agencies have been unable to collect and have referred to the OAG. During the period April 1, 2008 … During this period, the Bureau collected $381.6 million and wrote off 43,487 uncollectible cases totaling $155.3 … that remained closed when they should have been reopened and reassigned because new charges were incurred on the …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… Purpose of Audit The purpose of our audit was to examine the Districts controls over its budgeting … fund amounts are within statutory limits. Develop a plan to use the surplus fund balance identified in this report in …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsDiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… to commit to board diversity, the company had just one female director. In January, it added a second female … encourage our portfolio companies to commit to a diversity of experience and thought on their boards because it is an … proposals seeking board diversity commitments at a number of companies including FleetCor Technologies and LinkedIn. …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsDisposal of Electronic Devices
… drives and other memory components) in these devices be securely overwritten or physically destroyed to prevent the …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/disposal-electronic-devicesEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the … County. The Library is governed by a seven-member Board of Trustees. The Library disbursed a total of $788,584 for … The purpose of our audit was to evaluate the internal controls over the …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is … City officials also did not have a written agreement with one of eight professional service providers we tested. …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Village of Unadilla – Budgeting (2013M-143)
Village of Unadilla Budgeting 2013M143
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Comptroller DiNapoli Releases Municipal Audits
… Village of Bellport , Berkshire Fire District , Town of Champion , Elmont Public Library , Hornby Fire Company , Town … in the check register instead of as a revenue. Town of Champion – Information Technology (Jefferson County) The … of the Village of Bellport Berkshire Fire District Town of Champion Elmont Public Library Hornby Fire Company Town of …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Central Valley School District , Cornwall Central … High School , Trumansburg Central School District and the Wappingers Central School District . “In an era of … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsAkron Man Pleads Guilty to Stealing FEMA Grant Funding Intended for Education Expenses
… James P. Kennedy, Jr. announced today that Richard A. Lobur, 55, of Akron, NY, pleaded before U.S. District Judge Elizabeth A. Wolford to theft of government money. The charge carries a … FIA Card, which were used to buy a truck, lawnmower and camper, and a payment to Akron Mobile Home Park. "Mr. Lobur …
https://www.osc.ny.gov/press/releases/2019/07/akron-man-pleads-guilty-stealing-fema-grant-funding-intended-education-expensesComptroller DiNapoli Releases School Audits
… School District , Genesee Valley Board of Cooperative Educational Services , Heuvelton Central School District , … awareness training. Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259) Auditors … School District Genesee Valley Board of Cooperative Educational Services Heuvelton Central School District …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-releases-school-auditsAudit Recommends Improvements to NFTA Capital Planning
… for FY 2016, however, auditors found that the divisions only prioritized about 33 percent of the capital plan …
https://www.osc.ny.gov/press/releases/2016/04/audit-recommends-improvements-nfta-capital-planningNursing Home Surveillance
… government’s Centers for Medicare and Medicaid Services (CMS) in monitoring quality of care in nursing homes. Division … are unannounced and must be conducted at least every 15.9 months pursuant to CMS guidance. Complaint surveys … of enforcement actions available to it under both State law and CMS guidelines, choosing to not levy fines for well …
https://www.osc.ny.gov/state-agencies/audits/2016/02/19/nursing-home-surveillanceWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… to residents outside the Village pursuant to contracts with the Towns of Orangeville, Warsaw and Middlebury. The Company is operated in accordance with its by-laws which stipulate that an elected Board of … because the Treasurer does not provide the Board with monthly or annual reports. The Treasurer does not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialState Agencies Bulletin No. 2382
… service for employees in an eligible bargaining unit and to inform agencies of OSC’s automatic processing of the April 2025 M/C LGS Payment and provide instructions for payments … LGS Payment during 2025-2026: Leave of Absence/Preferred List on 03/31/2025: An employee who otherwise qualifies for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2382-new-april-2025-managementconfidential-mc-longevity-service-payment-lgsAvoca Central School District – Payroll (2025M-14)
… of $13 million during the period July 1, 2022 through October 10, 2024. Audit Summary District officials generally … wages accurately during the period July 1, 2022 through October 10, 2024. We reviewed 35 employees’ salaries and wage … and wages accurately during the period July 1 2022 through October 10 2024 We reviewed 35 employees salaries and wage …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/13/avoca-central-school-district-payroll-2025m-14Manhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… the Audit Area Non-payroll disbursements represent a significant portion of a school district’s (district’s) … to ensure they are appropriate, properly documented and in accordance with the district’s budget and procurement … is responsible for overseeing the financial operations in the Business Office, including the Purchasing Agent who is …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45Opinion 89-19
… granted by this section with respect to counties applies only to those fees paid by a county to the clerk of that … by town public welfare officials. It appears this is the only provision in the Social Services Law denominating a …
https://www.osc.ny.gov/legal-opinions/opinion-89-19Conesus Volunteer Fire Department – Financial Controls (2014M-42)
… Purpose of Audit The purpose of our audit was to examine the Department’s financial controls for the period … No. 1 Fire District and provides fire protection services to the Town. Expenditures for 2012 totaled approximately … that includes segregation of duties, audit of claims prior to payment, audit of the Treasurer’s records annually and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… of the State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17