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Ellicottville Central School District - Information Technology (2019M-14)
… [read complete report - pdf] Audit Objective Determine whether the District … officials did not provide IT security awareness training for individuals who used District IT assets. Employees accessed websites for social networking, shopping, travel and other personal …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14East Rockaway Union Free School District – Purchasing (2015M-253)
… Purpose of Audit The purpose of our audit was to review the District’s practices and procedures used to purchase goods … and services that are not subject to competitive bidding for the period July 1, 2014 through July 31, 2015. Background The East Rockaway Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/east-rockaway-union-free-school-district-purchasing-2015m-253United HealthCare – Overpayments for Services Provided by Long Island Laparoscopic Surgery
… obligations. However, if a non-participating provider does not collect (i.e., waives) the member’s out-of-pocket … and the member’s out-of-pocket portion of the claim should have been $2,700. However, Long Island Laparoscopic accepted … accepted $10,800 as the full payment, United should have only paid $8,640 on the claim. This resulted in an …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-laparoscopic-surgeryOysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/oysterponds-2019-217.pdfBabylon Union Free School District – Financial Condition (2015M-323)
… July 1, 2014 through August 31, 2015. Background The Babylon Union Free School District is located in the Town of Babylon, Suffolk County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/babylon-union-free-school-district-financial-condition-2015m-323DiNapoli and Rice Halt Pension Scam
… 65, of Shirley, pleaded guilty in Nassau County District Court Part 9P today to permitting falsification of records of … by filing a complaint online at [email protected].ny.us , or by mailing a complaint to: Office of the State … of Investigations, 14th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli and Nassau County …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-and-rice-halt-pension-scamMahopac Central School District – Noninstructional Payroll (2020M-32)
Determine whether District officials implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and overtime
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mahopac-2020-32.pdfValley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… Background The District serves the Town of Hempstead in Nassau County. The District is governed by a seven-member …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189West Canada Valley Central School District – Non-Payroll Disbursements (2021M-41)
Determine whether West Canada Valley Central School District (District) officials implemented adequate internal controls to ensure that non-payroll disbursements were authorized and proper.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/west-canada-valley-2021-41.pdfVan Hornesville-Owen D. Young Central School District – Financial Management (2020M-125)
Determine whether the Van Hornesville-Owen D. Young Central School District’s (District) Board of Education (Board) and District officials effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/van-hornesville-owen-d-young-2020-125.pdfGorham-Middlesex Central School District – Online Banking Access (2022M-179)
… Objective Determine whether the Gorham-Middlesex Central School District (District) officials limited online banking … indicated they plan to initiate corrective action. … audit school gorhammiddlesex online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/17/gorham-middlesex-central-school-district-online-banking-access-2022m-179DiNapoli: Property Tax Exemptions Top $450 Billion
… In this category, the state's School Tax Relief program (STAR) – which applies to a large portion of owner-occupied … outside of New York City – represents the majority share. STAR accounted for 2.4 million partial exemptions in 2016, … of all exempted value. However, unlike other exemptions, STAR creates no direct additional burden on other local …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-property-tax-exemptions-top-450-billionAbout this Report – 2022 Financial Condition Report
… economic, and demographic information in an easy-to-understand format. The report also presents basic … the Office of the New York State Comptroller, and is meant to complement those other reports, not to replace them. Detailed accounting data can be found in …
https://www.osc.ny.gov/reports/finance/2022-fcr/about-reportOversight of Registration, Licensing, and Inspection of Radioactive Materials Facilities and Radiation Equipment Facilities (2019-S-64)
The objectives of this audit were to determine if the Department of Health is ensuring that the registration, licensing, and inspection of radioactive materials facilities and radiation equipment facilities are completed as required.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s64.pdfState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances … authorized to pay certain claims in advance of audit, 10 of 18 claims totaling $163,725 were not authorized for …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsThree Village Central School District – Fuel Inventories (2015M-271)
… The Three Village Central School District is located in the Town of Brookhaven in Suffolk County. The District, which operates eight schools … The Board has not ensured that policies and procedures are in place to control fuel assets. District officials do not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/three-village-central-school-district-fuel-inventories-2015m-271South Orangetown Central School District – Network User Accounts (2022M-24)
… user accounts to determine if they are needed Disable 30 of the 3,675 network user accounts that were no longer …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24Oceanside Union Free School District – Professional Services (2016M-281)
… audit was to examine the District’s procurement procedures for obtaining professional services for the period July 1, 2014 through April 19, 2016. … Key Finding District officials did not always seek competition for professional services. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/oceanside-union-free-school-district-professional-services-2016m-281East Islip Union Free School District - Financial Condition Management (2020M-24)
… action. Appendix B contains our comment on an issue raised in the District response. … Determine whether the Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTuckahoe Common School District – Purchasing (2013M-158)
… to obtain the vendors. Enter into written agreements with all professional service providers. … Tuckahoe Common School …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158