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Jamestown City School District – Fund Balance and Reserves (2022M-97)
… fund balance exceeded the statutory limit by 7 percentage points or $6.3 million. Overestimated budgetary …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/23/jamestown-city-school-district-fund-balance-and-reserves-2022m-97Town of Crawford – Town Clerk (2021M-82)
… corrective action. Appendix B includes our comment on an issue Town officials raised in their response. … …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-crawford-town-clerk-2021m-82Indian River Central School District – Financial Condition Management (2022M-92)
… Key Findings The Board and District officials did not adequately manage the District’s financial condition and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022mJefferson County – Consumer Protection: Accuracy of Weights and Measures (S9-24-3)
… were not inspected as required. There was no system in place to maintain a complete and accurate master list of … businesses we tested during the audit were not included in the Department’s master list of 407 businesses. The Department had adequate documentation and procedures in place for addressing consumer complaints and performing …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/jefferson-county-consumer-protection-accuracy-weights-and-measures-s9-24-3Merrick Union Free School District – Financial Management (2024M-64)
… reserves. Key Findings The Board and District officials did not properly manage fund balance and reserves. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/27/merrick-union-free-school-district-financial-management-2024m-64Town of Gorham – Budgeting (2023M-181)
… report – pdf] Audit Objective Determine whether the Town of Gorham (Town) Board (Board) adopted realistic budgets. … highway, sewer and water funds combined generated a total of $1.6 million in operating surpluses. In 2021, sales tax … given property taxes were levied in the TOV funds. An excessive $1.5 million of unrestricted fund balance was …
https://www.osc.ny.gov/local-government/audits/town/2024/06/28/town-gorham-budgeting-2023m-181Town of Ashland – Long-Term Planning (2024M-114)
… and financial plans, which provide a framework to assess the Town’s capital and financial needs and identify … these funds. As a result, officials have not determined the Town’s long-term capital needs or considered the impact they will have on Town operations or how they will …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-ashland-long-term-planning-2024m-114Main-Transit Fire Department – Banquet Hall Disbursements And Collections (2024M-86)
… and accurate. Never publicly disclosed his involvement with the banquet hall or this conflict of interest as … and collection practices. Department officials disagreed with certain aspects of our findings and recommendations, but …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/01/03/main-transit-fire-department-banquet-hall-disbursements-and-0Village of Penn Yan – Procurement (2024M-152)
… increased risk that the Village paid more than necessary for goods and services or made purchases that were not in the best interest of ratepayers. For example, of the 195 WTP purchases totaling approximately … million that we reviewed: Competition was not sought for 89 purchases totaling approximately $95,000. Six of the …
https://www.osc.ny.gov/local-government/audits/village/2025/03/07/village-penn-yan-procurement-2024m-152Greenwood Lake Union Free School District – Audit Follow-Up (2021M-147-F)
… 2021. The audit determined that District officials did not always procure goods and services in a cost-effective …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/greenwood-lake-union-free-school-district-audit-follow-2021m-147-fManagement of Unexpected Delays and Events During Winter 2017-18
… determine if the Long Island Rail Road (LIRR) has plans to address unexpected delays or events and whether those plans … system that runs on time, the LIRR was unable to live up to that promise this winter. We found that the LIRR did … incident management protocols. Develop a process to manage bus service during an incident, including notifications to …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by New York League for Early Learning, Inc. (NYL) on its Consolidated Fiscal … (Manual). The audit included expenses claimed on NYL’s CFR for the three fiscal years ended June 30, 2014. Background NYL is a New York-based not-for-profit organization authorized by SED to provide Special …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-307
… for the following reasons: Position and Job do not match Salary is off Step Query OSC will distribute a listing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-307-salary-increases-employees-represented-professional-staffMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, New York’s … managed care, Medicaid pays MCOs a monthly premium payment for each enrolled Medicaid recipient and the MCOs arrange for the provision of services their members require. The …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumContract Participation of Minority- and Women-Owned Business Enterprises
… Valley and the surrounding area. Article 15-A of the New York State Executive Law requires State agencies and public … is making an effort to reach these goals and is accurately re …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesDiNapoli: Audit Uncovers $425 Million in Missed Medicaid Drug Rebates
… The state Department of Health (DOH) billed drug companies for $425.9 million in … requesting rebates from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates … prescription drugs, to Medicaid recipients age 21 or older with serious mental illness or substance use …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-audit-uncovers-425-million-missed-medicaid-drug-rebatesDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… deposits also provide a dedicated funding source for the state's Environmental Protection Fund," DiNapoli … deposits. By law, $23 million, plus certain penalties for violations of the deposit law go to the Environmental … Of the active deposit initiators, 39 did not file a return for any quarter during the audit period and eight were …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billAdministration of the Contract With the Center for Urban Community Services
… services. The New York State Office of Mental Health funds about 75 percent of this contract. CUCS receives …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesState Comptroller DiNapoli Releases Audits
… costs were not being adequately managed. Routine and annual preventive maintenance inspections were not being … Covered by Medicare (Follow-Up) (2022-F-31) A prior audit report, issued in December 2020, identified about $50 million …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-audits