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Village of Watkins Glen – Justice Court Operations (2021M-146)
… collected, recorded, deposited, reported and remitted Justice Court (Court) collections in a timely and accurate … of the reporting errors was a $3,320 overpayment to the Justice Court Fund. In addition, Justice Miller had a …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/12/29/village-watkins-glen-justice-court-operations-2021m-146Franklin Square Union Free School District – Fund Balance (2016M-129)
… The Franklin Square Union Free School District is located in the Town of Hempstead in Nassau County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District residents. Discontinue the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/franklin-square-union-free-school-district-fund-balance-2016m-129DiNapoli Announces State Contract and Payment Actions for March 2016
… valued at nearly $32.4 million. As the state’s chief financial officer, DiNapoli’s office reviews contracts for … and Family Services $76.4 million with Morpho Trust USA Inc. for fingerprint services. Department of Economic … intellectual and developmental disabilities. $ 169,000 to Summit Chemical Co. for mosquito traps and mosquito dunks. $ …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-announces-state-contract-and-payment-actions-march-2016Pearl River Union Free School District – Competitive Procurement (2015M-363)
… The Pearl River Union Free School District is located in the Town of Orangetown, in Rockland County. The District, which operates five schools … $63 million. Key Findings Written procedures were not in place to monitor and enforce compliance with the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Fairport Public Library – Financial Management (2014M-354)
… 1, 2012 through July 25, 2014. Background The Fairport Public Library is a school district public library located in the Village of …
https://www.osc.ny.gov/local-government/audits/library/2015/06/12/fairport-public-library-financial-management-2014m-354UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations … saved the Empire Plan $862,334 through reviews of claims from three of nine providers identified in the initial audit. … are given 30 days after the issuance of the follow-up report to provide information on any actions that are …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesChild Care in NY Challenged by Staff Shortages, High Prices and Too Few Slots
… New York’s child care sector continues to face lingering challenges … According to the New York State Office of Children and Family Services (OCFS), 60% of the state’s census tracts were … care can range from 10.2% to as high as 36.6% of median family income. “Access to quality, affordable child care is a …
https://www.osc.ny.gov/press/releases/2025/02/child-care-ny-challenged-staff-shortages-high-prices-and-too-few-slotsNew Hartford Central School District – Procurement (2016M-153)
… of Audit The purpose of our audit was to examine the District’s procurement procedures for the period July 1, 2014 through February 22, 2016. Background The New Hartford Central School District is located in the Towns of New Hartford, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/new-hartford-central-school-district-procurement-2016m-153New York’s Economy and Finances in the COVID-19 Era
… availability of such benefits, and the overall adequacy of public and private food programs. It is uncertain whether …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Area #1 – IT Policy – Information Technology Governance
… IT policies define the Board’s expectations for appropriate user behavior, … assign key responsibilities and explain the consequences of policy violations. The governing board should provide … to all computer users; and ensuring there are procedures in place to monitor compliance with policies. Your unique …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyPutnam Central School District – Fund Balance Management (2020M-27)
… Determine whether District officials effectively managed the general fund balance. Key Findings District officials … to more effectively manage fund balance. Specifically, the District’s surplus fund balance exceeded the statutory … overestimated resulting in increasing fund balance levels and the District did not use all of the fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/10/putnam-central-school-district-fund-balance-management-2020m-27Cattaraugus-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.pdfBolton Central School District – Financial Condition (2013M-58)
… developed a multiyear financial plan. However, the plan does not reduce the excessive unexpended surplus funds in a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Lyons Central School District – Multiyear Planning (2015M-337)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Background The Lyons Central School District is located in the Towns of Lyons, Arcadia, Galen, Rose and Sodus in … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337DiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… DiNapoli today announced that six villages were designated in fiscal stress under the Fiscal Stress Monitoring System … year local governments and designated one village in “significant fiscal stress,” one in “moderate fiscal stress,” and four as “susceptible to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesPotsdam Central School District – Payroll (2016M-161)
… The purpose of our audit was to evaluate the accuracy of payroll payments for the period July 1, 2014 through February … a result of this audit. … Potsdam Central School District Payroll 2016M161 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/potsdam-central-school-district-payroll-2016m-161Town of Schroeppel - Financial Records and Reports (2019M-187)
Determine whether the Comptroller maintained complete, accurate and up-to-date accounting records and reports.
https://www.osc.ny.gov/files/local-government/audits/pdf/schroeppel-2019-187.pdfNew Rochelle City School District – Financial Condition (2013M-377)
… The New Rochelle City School District is located in the City of New Rochelle in Westchester County and operates 11 schools with 11,068 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/new-rochelle-city-school-district-financial-condition-2013m-377Harborfields Central School District – Claims Processing (2016M-38)
… Purpose of Audit The purpose of our audit was to evaluate the District’s claims audit process for the period July 1, … vouchers or invoices against quotes, bids or contracts and did not require that these documents be attached to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… January 31, 2016. Background The Whitney Point Central School District is located in the Towns of Barker, Chenango, … receipts and $205,000 in disbursements during the 2014-15 school year. Key Findings The Board did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016m