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Falconer Central School District – Financial Management (2016M-146)
… 11, 2016. Background The Falconer Central School District is located in the Towns of Carroll, Ellicott, Ellington, … operates three schools with approximately 1,100 students, is governed by an elected seven-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with the statutory limit and develop a plan …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/falconer-central-school-district-financial-management-2016m-146Kenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District officials properly managed capital project (Project) change orders.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/kenmore-town-of-tonawanda-2002-41.pdfLake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The Board did not develop and implement procedures to seek competition for … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… with the Nassau County District Attorney and the New York State Department of Financial Services. On December 10, 2015, … February 9, 2016, and made restitution of $231,919 to the State, of which $94,460 was paid to the Medicaid for the … William Davis made full restitution of $231,919 to the State, of which $94,460 was paid to Medicaid for the improper …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacy-followCentral Valley School District - Separation Payments (2018M-153)
… District officials did not ensure an independent review of separation payment calculations was performed for all … Establish procedures to provide an independent review of all employee separation payments to ensure they are …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/14/central-valley-school-district-separation-payments-2018m-153Fire Island Union Free School District - Claims Auditing (2023-114)
Determine whether the Fire Island Union Free School District (District) claims auditor properly audited and approved claims prior to payment.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/fire-island-union-free-school-district-2023-114.pdfCopiague Union Free School District - Information Technology (2023M-150)
Determine whether Copiague Union Free School District (District) officials properly managed nonstudent network user accounts and financial software access controls.
https://www.osc.ny.gov/files/local-government/audits/2024/pdf/copiague-union-free-school-district-2023-150.pdfAmityville 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.pdfAlbany Leadership Charter High School for Girls – Professional Services (2013M-283)
… For Girls, located in the City of Albany, Albany County, is governed by a Board of Trustees which comprises six voting … the Board President to describe the services the School is receiving from the Foundation, but the Board President … under the compact, they cannot determine if the School is actually receiving the services it has paid for. Key …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/albany-leadership-charter-high-school-girls-professional-services-2013mVillage of Herkimer – Clerk-Treasurer's Records and Reports (2024M-136)
… balance sheet reports to the Board or comply with New York State General Municipal Law Section 30 by filing required Annual Financial Reports (AFRs) with the New York State Office of the State Comptroller (OSC). Furthermore, the Board did not …
https://www.osc.ny.gov/local-government/audits/village/2025/03/14/village-herkimer-clerk-treasurers-records-and-reports-2024m-136Patchogue-Medford Union Free School District – Leave Accruals (2016M-236)
PatchogueMedford Union Free School District Leave Accruals 2016M236
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/patchogue-medford-union-free-school-district-leave-accruals-2016m-236Assessment and Collection of Selected Penalties
… made by the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties are …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesVoorheesville Central School District – Extra-Classroom Activities (2017M-181)
… 2017. Background The Voorheesville Central School District is located in the Towns of Berne, Guilderland and New Scotland in Albany County. The District, which is governed by a seven-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/08/voorheesville-central-school-district-extra-classroom-activities-2017mEconomic and Demographic Trends – 2022 Financial Condition Report
Provides information about the States Gross Domestic Product wages unemployment rate and population growth
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsDiNapoli: Former Pharmacist Charged In $232,000 Medical Claims Fraud
… The former owner of a Long Island pharmacy was arrested Thursday for allegedly defrauding the state of $232,000 after the scam was uncovered in two audits by … P. DiNapoli’s office. William Davis, 62, the former owner of Davis Ethical Pharmacy in Rockville Centre, was charged …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-pharmacist-charged-232000-medical-claims-fraudNorth Rose-Wolcott Central School District – Financial Management (2016M-22)
… Background The North Rose-Wolcott Central School District is located in the Towns of Butler, Huron, Lyons, Rose, … operates three schools with approximately 1,200 students, is governed by an elected seven-member Board of Education. … for the 2015-16 fiscal year were approximately $26.6 million. Key Findings There is no written plan that …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/north-rose-wolcott-central-school-district-financial-management-2016m-22XV.11 Journal/Revenue Transfers – XV. End of Year
… should have obligation and accounting dates that are no later than March 31. A journal/revenue transfer cannot be …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv11-journalrevenue-transfersState Comptroller DiNapoli Releases Audits
… it provides to the 46 executive agencies. ITS is working on completing a disaster recovery plan for the CNSE data … Metropolitan Transportation Authority: Long Island Rail Road - Utilization of the Arch Street Yard and Shop Facility … of Housing Preservation and Development: Vacancies at the Clinton Towers Mitchell-Lama Housing Development (2017-N-1) …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-audits-0Bradford Central School District – Claims Auditor (2022M-157)
… had adequate supporting documentation for her review prior to approval. We reviewed 74 claims totaling approximately $3 … did not contain documentation for the claims auditor to perform a proper audit. The claims auditor, who is an … and independence. The Board of Education (Board) should have audited these claims. Key Recommendations Ensure claims …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/bradford-central-school-district-claims-auditor-2022m-157Whitesboro Central School District – Claims Auditing (2016M-115)
… audit was to examine the District’s claims audit process for the period July 1, 2014 through December 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $63 million. Key Finding Claims were for appropriate purposes and were adequately supported, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/whitesboro-central-school-district-claims-auditing-2016m-115