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Chautauqua Lake Central School District – Procurement (2024M-3)
… $166,000. Did not adequately review purchases made to ensure charges were appropriate, resulting in … and indicated that they have initiated or plan to initiate corrective action. … Determine whether …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… Purpose of Audit The purpose of our audit was to determine if the District had established effective internal controls … $10.6 million in the 2012-13 budget. Key Finding We found the District established adequate internal controls … received only the benefits to which they were entitled. We also determined that the various control procedures that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mWestport 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 … costs totaled approximately $3.8 million. Key Finding We found that the District’s controls over payroll were …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Enlarged City School District of Troy – Leave Accruals (2014M-144)
… employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. … and 700 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $97.4 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144II.3.D Evaluation – II. New York State Financial Accounting
… from the previous financial plans is provided and, if necessary, corrective action(s) to restore budget balance. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3d-evaluationWaterville Central School District – Criminal History Background Checks (2016M-23)
Waterville Central School District Criminal History Background Checks 2016M23
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksUnited HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… LLP waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare … obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s out-of-pocket … obligations from Empire Plan members and, as such, we concluded Orthopedic Associates waived these amounts. …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandIthaca City School District – Financial Condition (2015M-318)
… activities for the period July 1, 2013 through May 8, 2015. Background The Ithaca City School District is … students. Budgeted appropriations for the 2015-16 fiscal year are $115 million. Key Finding District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/ithaca-city-school-district-financial-condition-2015m-318Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… June 30, 2015. Background The Westhampton Beach Union Free School District is located in the Town of Southampton, … as a result of this audit. … 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-242Peekskill City School District – Financial Condition (2015M-191)
… financial condition for the period July 1, 2013 through June 30, 2015. Background The Peekskill City School District … Key Recommendation There were no recommendations as a result of this audit. … Peekskill City School District …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191State Comptroller DiNapoli Releases Municipal Audits
… prohibited conflicts of interest and allowed claims to be paid prior to audit and approval. The board also did not adopt a code of … the district and his snow plowing business. Contrary to New York State Town Law, the treasurer paid certain claims …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Pulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contract
https://www.osc.ny.gov/files/local-government/audits/pdf/pulaski-academy-2020-20.pdfVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Purpose of Audit The purpose of our audit was to review the Village’s … of Aurora, the home of Wells College, is located in the Town of Ledyard in Cayuga County and has approximately 700 … were approximately $651,100 funded primarily by real property taxes, sales tax, State aid, and water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107DiNapoli: Westchester Sisters Sentenced for Stealing Deceased Mother's Pension
State Comptroller Thomas P DiNapoli and Westchester County District Attorney Miriam E Rocah announced the sentencings of Annette Bigelow 61 and Mary Nash 59 who hid their mothers death to pocket nearly $22000 from the New York State and Local Employees Retirement System
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-westchester-sisters-sentenced-stealing-deceased-mothers-pensionDiNapoli: Alexandria Clerk Charged In Theft of Town Fees
The former town clerk of the town of Alexandria was arrested today for grand larceny related to the missing $36742 in public funds and allegedly pocketing cash paid by residents for fines fees and surcharges according to State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesLawrence Union Free School District – Financial Condition (2016M-52)
… November 6, 2015. Background The Lawrence Union Free School District is located in the Town of Hempstead, Nassau … as a result of this audit. … Lawrence Union Free School District Financial Condition 2016M52 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/lawrence-union-free-school-district-financial-condition-2016m-52Little Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/little-falls-67.pdfElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the … July 1, 2011 through April 30, 2013. Background The Elmont Public Library (Library) is located in the Town of Hempstead …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Selected Safety and Security Equipment at Train Stations (Follow-Up) (2019-F-8) 30-Day Response
To determine the extent of implementation of the two recommendations included in our initial report, Selected Safety and Security Equipment at Train Stations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-19f8-response.pdfMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
Determine whether extra-classroom activity (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds.
https://www.osc.ny.gov/files/local-government/audits/pdf/monroe-woodbury-2019-197.pdf