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Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Jefferson County. The District, which operates one school with approximately 475 students, is governed by an elected … approximately $28,600 in its tax certiorari reserve fund with no plan for its use. Key Recommendations Discontinue the practice of adopting budgets with the appropriation of fund balance that will not be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46Rochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… of Audit The purpose of our audit was to review the Land Bank’s monitoring of the Subcontractor’s performance for the … 2014 through June 9, 2016. Background The Rochester Land Bank Corporation is a not-for-profit corporation created in … or redevelopment plans in the City of Rochester. The Land Bank, which is governed by a seven-member Board of Directors, …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceGilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including … District officials properly monitored and accounted for fixed assets …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139Theresa Fire District – Board Oversight and Financial Management (2021M-60)
… on historic trends. Develop and adopt financial plans for maintaining a reasonable level of fund balance. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/06/18/theresa-fire-district-board-oversight-and-financial-management-2021m-60Town of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… records in the financial system and from creating rentals for themselves. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… creating a lack of segregation of duties . Neither the Board, nor the Treasurer, provided oversight to compensate … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Orange County – Consumer Protection: Accuracy of Weights and Measures (S9-24-5)
… or update the database the Department used to maintain the master list of businesses with weighing and measuring devices; the master list contained numerous errors and omissions and did … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/orange-county-consumer-protection-accuracy-weights-and-measures-s9-24-5Village of Ocean Beach – Credit Card Usage (2022M-206)
… card slip. Examples of purchases include: $134,742 from a home improvement store, $85,506 for fuel purchases, $25,140 … from warehouse clubs and grocery stores, $11,595 for television service subscriptions, $8,571 from restaurants, … Village officials disagreed with certain findings in our report. Appendix B includes our comments on issues …
https://www.osc.ny.gov/local-government/audits/village/2023/06/30/village-ocean-beach-credit-card-usage-2022m-206Town of Tonawanda – Physical Accessibility to Programs and Services (S9-24-42)
… Wars Hall (VFW Hall), which is owned by the Town and used for election polling, such as accessible parking spaces with …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/28/town-tonawanda-physical-accessibility-programs-and-services-s9-24-42Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… taking additional steps to increase physical accessibility for the 103 components identified in this report. Town …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Sherman Central School District – Claims Audit (2024M-92)
… District’s policies she needed to confirm claims complied with, was unaware of how to properly perform her job duties … the claims lacked support that the purchases complied with Board policies, were properly authorized, approved by … did not have documentation to support that claims complied with Board-adopted policies. 170 paid claims totaling more …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/sherman-central-school-district-claims-audit-2024m-92Delaware County – Assigned Counsel (2016M-384)
… of Audit The purpose of our audit was to review the County’s assigned counsel plan and the implementation of that plan, … County officials began working with the Delaware County Bar Association (DCBA) to update the County’s assigned counsel plan when the State Office of Indigent …
https://www.osc.ny.gov/local-government/audits/county/2017/08/18/delaware-county-assigned-counsel-2016m-384State Comptroller DiNapoli Releases School District Audits
… or board resolutions. In addition, manual adjustments for fingerprint time clock system entries were not adequately …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 2057
… Purpose The purpose of this bulletin is to request verification of the agency’s address to be displayed … The purpose of this bulletin is to request verification of the agencys address to be displayed …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2057-verification-agency-return-address-employee-form-w-2-wage-and-tax25-Year Benefit (Section 384) – Special 20- and 25-Year Plans
… your FAE. If you are age 60 or older at retirement, with less than 25 years of creditable service, you will receive a … percent of your FAE per year of service in titles other than police officer or firefighter. The maximum benefit …
https://www.osc.ny.gov/retirement/publications/1517/25-year-benefit-section-384Controls Over Tablet and Kiosk Usage by Incarcerated Individuals (Follow-Up)
… educational material; purchase DOCCS-approved music, videos, e-books, and other media; and communicate with family …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/controls-over-tablet-and-kiosk-usage-incarcerated-individuals-followMedicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… of Health's eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to … Department of Health (Department) administers the State's Medicaid program. The Department's eMedNY computer system …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Medicaid Program – Medicaid Claims Processing Activity April 1, 2013 Through September 30, 2013
… To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted … State’s Medicaid program. The Department’s eMedNY computer system processes Medicaid claims submitted by providers for … To determine whether the Department of Healths eMedNY system reasonably ensured that Medicaid claims were submitted …
https://www.osc.ny.gov/state-agencies/audits/2015/02/05/medicaid-program-medicaid-claims-processing-activity-april-1-2013-through-september-30-2013Medicaid Program – Medicaid Claims Processing Activity October 1, 2013 Through March 31, 2014
… by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments … for pharmacy claims that were not in compliance with various regulations and policies; $416,314 in improper … logic in eMedNY; $360,117 in overpayments for claims with incorrect information pertaining to other health …
https://www.osc.ny.gov/state-agencies/audits/2015/05/21/medicaid-program-medicaid-claims-processing-activity-october-1-2013-through-march-31-2014Administration of the Article 8-A Loan Program
… the Article 8-A Loan Program (Program), which provides low interest rate loans to owners of rent-regulated multiple … to support their Program eligibility, and the reduced interest rates assigned to some of these owners are not supported. …
https://www.osc.ny.gov/state-agencies/audits/2014/09/18/administration-article-8-loan-program