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East Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… received proper wages and overtime payments in accordance with contract terms and if leave was properly tracked. Key … the District $3,638 and errors totaling $9,100 occurred with manual leave accrual entries. In addition, five … of employee leave records. District officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mLakeland Central School District - Reserves Management (2019M-113)
Determine whether the Board properly managed reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/19/lakeland-central-school-district-reserves-management-2019m-113Byram Hills Central School District - Fixed Assets (2019M-153)
… Determine whether fixed assets were recorded and accounted for properly. Key Findings The Board did not approve the … Determine whether fixed assets were recorded and accounted for properly …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/byram-hills-central-school-district-fixed-assets-2019m-153Richfield Springs Central School District - Fixed Assets (2019M-140)
… unable to be located, 39 were not recorded in the master inventory list, 12 did not have asset tags and four had the incorrect … sanitation and disposal of electronic devices. Ensure inventory records are accurate and up-to-date and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/20/richfield-springs-central-school-district-fixed-assets-2019m-140Utica City School District - Payroll (2018M-175)
… complete report - pdf] Audit Objective Determine whether the Board and District officials ensure that compensation payments for employees are accurate, properly approved and supported. Key Findings … Determine whether the Board and District officials ensure that compensation …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/utica-city-school-district-payroll-2018m-175Medina Central School District - Reserve Funds (2019M-165)
… Findings District officials have not performed an analysis of the reserves, as the District’s reserve policy requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Connetquot Central School District - Financial Management (2019M-180)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Finding The District reduced its total fund balance by $12.3 million … Determine whether the Board and District officials effectively managed the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Fallsburg Central School District - Fund Balance Management (2020M-12)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund balance. Key Findings The Board overestimated appropriations from 2016-17 through … adding back unused appropriated fund balances each year, the District’s recalculated surplus fund balance exceeded the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Mount Markham Central School District – Financial Management (2020M-39)
… Findings District officials could improve their management of the District’s fund balance and reserves. Officials … million (5.6 percent) from 2016-17 through 2018-19. In the last three completed fiscal years, the District generated …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/mount-markham-central-school-district-financial-management-2020m-39Canaseraga Central School District - Financial Management (2019M-104)
… statutory limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written reserve fund policy and could not demonstrate a plan for the … beneficial to taxpayers. Adopt a comprehensive written reserve policy, including a plan for the use of reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104Comptroller DiNapoli Releases State Audits
… York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued: Department of Health: … An audit issued in July 2013, determined that, for the period June 1, 2009 through Sept. 30, 2012, Medicaid made … auditors determined DOH has made progress in addressing the problems identified in the initial audit report. This …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-state-auditsComptroller DiNapoli Statement on Earth Day 2016
… On Earth Day 2016, New York State Comptroller Thomas P. DiNapoli urged … and a more sustainable planet.” As trustee of the New York Common Retirement Fund, DiNapoli has continually … low emissions index for public equity investments. As New York State Comptroller, DiNapoli has worked to make New …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Former Newburgh City Fire Chief Pleads Guilty To Wire Fraud For Fraudulently Obtaining Retirement Benefits
… Preet Bharara, United States Attorney for the Southern District of New York, announced that MICHAEL J. VATTER pled guilty … today to wire fraud in connection with state pension benefits before U.S. District Judge Cathy Seibel in White … Preet Bharara United States Attorney for the Southern District of New York announced that MICHAEL …
https://www.osc.ny.gov/press/releases/2016/04/former-newburgh-city-fire-chief-pleads-guilty-wire-fraud-fraudulently-obtaining-retirement-benefitsState Comptroller DiNapoli Releases State Audits
… by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not … by traditional carriers decreased with reliance on black car services and taxis increasing …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Comptroller DiNapoli Releases Municipal Audits
… Town of Cohocton – Town Clerk Cash Shortage (Steuben County) The town had a cash shortage of $38,136 in the … to the town. City of Yonkers – Budget Review (Westchester County) The city’s proposed budget for the school district … required. Several others did not take steps to determine fair market value of the parklands alienated or replacement …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-audits-1Area #5 – Malware Protection – Information Technology Governance
… onto a wide variety of devices, a best practice is to force scans of any new devices connected to computers, such …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDiNapoli and Hein Announce Training For Fire Districts and EMS Agencies
… Ulster County’s Director of Emergency Communications, Steve Peterson at 845-331-7000 or send an email to …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-and-hein-announce-training-fire-districts-and-ems-agenciesComptroller DiNapoli Releases Municipal Audits
… , Fairport Public Library , Ravena-Coeymans-Selkirk Community Library , Rockland County and Town of Saugerties . … approve all financial activity. Ravena-Coeymans-Selkirk Community Library – Claims Processing (Albany County) … Canajoharie Fairport Public Library RavenaCoeymansSelkirk Community Library Rockland County and Town of Saugerties …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsAn Analysis of Reasonable and Customary Out-of-Network Reimbursement Rates for Medical/Surgical Services in the New York State Health Insurance Program
… The New York State Health Insurance Program (NYSHIP), administered by the State … is one of the nation’s largest public sector health insurance programs. NYSHIP covers over 1.2 million active and … Empire Plan provides its members with four types of health insurance coverage: medical/surgical, hospital, prescription …
https://www.osc.ny.gov/state-agencies/audits/2020/04/01/analysis-reasonable-and-customary-out-network-reimbursement-rates-medicalsurgical-servicesEmpire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up)
… members with four types of health insurance coverage: hospital, prescription drug, mental health and substance use, … (Anthem), formerly Empire BlueCross, to administer the Hospital Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/state-agencies/audits/2025/06/04/empire-bluecross-overpayments-physician-administered-drugs-follow