Search
Opinion 2003-2
… This opinion represents the views of the Office of the State Comptroller at the time it was … on the issues discussed in the opinion. FIRE DISTRICTS -- Joint District (authority to form in coterminous … COOPERATION -- Fire Protection (authority to form joint fire district in coterminous town village) TOWNS -- …
https://www.osc.ny.gov/legal-opinions/opinion-2003-2Ithaca City School District – Financial Condition (2015M-318)
… Background The Ithaca City School District is located in the City of Ithaca and encompasses eight towns in Tompkins County and two towns in Tioga County. Governed by an elected nine-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Long Beach City School District – Controls Over Cash Receipts (2016M-145)
… 1, 2014 through December 31, 2015. Background The Long Beach City School District is located in Nassau County. The … Long Beach City School District Controls Over Cash Receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/long-beach-city-school-district-controls-over-cash-receipts-2016m-145Sewanhaka Central High School District – Student Fees (2016M-296)
… for test preparation classes, advanced placement exams and driver education classes for the period July 1, 2014 … The Sewanhaka Central High School District is located in the Town of Hempstead, Nassau County and comprises four … City Park. The District, which operates five high schools with approximately 8,600 students, is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Westport Central School District – Internal Controls Over Payroll (2014M-013)
… Purpose of Audit The purpose of our audit was to determine if the District established … effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… does not audit and approve claims before they are paid from the administrative checking account (ACA). The Board … audit and approval. The Treasurer does not have access to or custody of the funds maintained in the ACA. The Board … request for proposal (RFP) process only when the services or the individual who had been providing the service had …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Waterville Central School District – Criminal History Background Checks (2016M-23)
… Purpose of Audit The purpose of our audit was to determine if District officials performed … Waterville Central School District is located in the Towns of Augusta, Kirkland, Marshall, Paris, Sangerfield and Vernon …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksAmityville Union Free School District – Extra-Classroom Activity Fund (2021M-87)
Determine whether the Amityville Union Free School District (District) officials properly collected, receipted, deposited and disbursed extra-classroom activity (ECA) funds.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/amityville-union-free-2021-87.pdfSelected Safety and Security Equipment at Subway Stations (2016-S-92) 90-Day Response
To determine whether the Metropolitan Transportation Authority’s New York City Transit ensures that safety and security equipment, such as cameras...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16s92-response.pdfMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… 1, 2015 through July 31, 2019. About the Program Hospice is a coordinated program of home and/or inpatient care that … to as dual-eligibles), Medicare is the primary payer for Medicare-covered hospice services, while Medicaid is the … in a MLTC plan, the plan is required to coordinate care with other providers, including hospice providers, to avoid …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredWesthampton Beach Union Free School District – Claims Processing (2015M-242)
… 1, 2014 through June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of … Westhampton Beach Union Free School District Claims Processing 2015M242 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Utilization of the Arch Street Yard and Shop Facility (Follow-Up)
… licensed twice – once as a parking lot to accommodate a tenant displaced from an MTA project, and once to a …
https://www.osc.ny.gov/state-agencies/audits/2020/01/28/utilization-arch-street-yard-and-shop-facility-followOakfield-Alabama Central School District – Budgeting (2016M-172)
… The Oakfield-Alabama Central School District is located in the Towns of Oakfield, Alabama, Batavia, Pembroke and Elba in Genesee County and the Town of Barre in Orleans County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/oakfield-alabama-central-school-district-budgeting-2016m-172Town of Aurora - Real Property Acquisition and Sale (2018M-64)
Town of Aurora - Real Property Acquisition and Sale (2018M-64)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-aurora.pdfFallsburg Central School District - Fund Balance Management (2020M-12)
… $5 million in appropriated fund balance not being used to finance operations. After adding back unused appropriated … of the last three fiscal years ranging from 12.1 percent to 16.7 percent. Key Recommendations Adopt budgets that … and the amount of fund balance that will be used to fund operations. Reduce surplus fund balance in a manner …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… Eric Gonzalez today announced the arrest of Latrenda Dixon for the alleged theft of her deceased sister’s retirement … is charged with illegally cashing 20 checks in Brooklyn for nearly $8,000 issued by the New York State and Local … DiNapoli said. “My thanks to District Attorney Gonzalez for his continued partnership in safeguarding the New York …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksHammond Central School District – Payroll (2016M-398)
… Jefferson County. The District, which operates one school with approximately 300 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/17/hammond-central-school-district-payroll-2016m-398DiNapoli and Ulster County DA Nneji: Father and Son Arrested for Stealing $1.2 million in Medicaid Transportation Fraud Scheme
… the Medicaid program. Group rides are not allowed without prior authorization, and approved providers can only bill for … He was charged with grand larceny in the first degree, health care fraud, offering a false instrument for filing, …
https://www.osc.ny.gov/press/releases/2025/06/dinapoli-and-ulster-county-da-nneji-father-and-son-arrested-stealing-12-million-medicaidVestal Central School District – Financial Condition (2014M-08)
Vestal Central School District Financial Condition 2014M08
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/vestal-central-school-district-financial-condition-2014m-08DiNapoli: Employer Contribution Rates Stable for State Fiscal Year 2019-2020
… Employer contribution rates for the state's pension system in State Fiscal Year 2019-20 will be in line with the previous year, with the Employees' Retirement System … contribution rates stable and that provides predictability for employers as they plan their future budgets," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-employer-contribution-rates-stable-state-fiscal-year-2019-2020