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North Salem Central School District – Audit Follow-Up (2022M-140-F)
… 2023. The audit determined that District officials did not ensure network user accounts were adequately managed. It … to officials. As a result, compromised accounts may not be detected and increased opportunities for users to make …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/26/north-salem-central-school-district-audit-follow-2022m-140-fNew York’s Economy and Finances in the COVID-19 Era
… Subscribe for Latest Updates The State Comptroller’s Office is … decline at nearly 10 percent. The Capital Region fared the best among the regions, with a loss of 3.6 percent, due in … New Yorkers, is among the highest percentages reported for New York in Census Bureau surveys going back to late …
https://www.osc.ny.gov/reports/covid-19-december-16-2020Comptroller DiNapoli Releases School Audits
… of the Groton Central School District , Herricks Union Free School District and the Stockbridge Valley Central … use and raised taxes unnecessarily. Herricks Union Free School District – Fuel Card Purchases (Nassau County) …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-school-auditsVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… September 23, 2013. Background The Virgil Fire District is a district corporation of the State, distinct and separate from the Town of Virgil, and located in Cortland County. The Board of Fire Commissioners consists … cannot verify if it is approving all claims for payment. In addition, it cannot determine whether there are any …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District officials could have saved approximately $4,000 on their electricity bills if they had obtained quotes for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365County of Orleans Industrial Development Agency – Project Approval and Monitoring (2014M-345)
… 10, 2014. Background The County of Orleans Industrial Development Agency is an independent public benefit … taxing jurisdictions. … County of Orleans Industrial Development Agency Project Approval and Monitoring 2014M345 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/county-orleans-industrial-development-agency-projectCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… costs. The City did not pay 70 percent of tested invoices on time, incurring late fees of $13,121. The annual … estimated payments. Ensure that bills are paid before or on due dates. Ensure that the annual reconciliation is …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Management of Cash and Investments
… a Headquarters, which provides administrative support for the seven constituent agencies. Key Findings MTA follows … process. MTA officials did not have a written plan for meeting the objectives set forth in its investment … that excess moneys are factored into the budgeting process for meeting MTA operational and/or capital needs. Monitor …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for … payment. Auditors further identified $10.8 million in claim payments for which the Department had not granted … services. Key Finding Department officials made progress in addressing the issues we identified in the initial audit. …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Directors appointed by the Schenectady County Legislature. Benefits available to companies that receive Agency support include State mortgage and sales tax exemptions, real property tax … to the businesses leasing those properties and creating jobs. The Agency does not have a process in place to …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectJefferson Fire District – Internal Controls Over Financial Operations (2013M-101)
… recording and reporting. We found that the Treasurer did not submit monthly financial reports to the Board, but …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/12/jefferson-fire-district-internal-controls-over-financial-operations-2013mDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… whether Company controls are adequate to ensure that financial activity is properly recorded and reported and that … Officers generally provide adequate oversight of Company financial activities. The Treasurer prepares monthly reports and the President reviews the Treasurer’s records on an annual basis. Although …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialTaxable Travel
… his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel … status because his alternate work locations were within 35 miles of his official station. Therefore, the employee was …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelChamplain Joint Youth Program – Oversight of Financial Activities (2017M-21)
… Purpose of Audit The purpose of our audit was to examine oversight of the Program’s financial activities for the period January 1, 2015 through October 31, 2016. …
https://www.osc.ny.gov/local-government/audits/joint-activity/2017/11/22/champlain-joint-youth-program-oversight-financial-activities-2017m-21Town of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of water district financial operations and IT controls for …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Improper Payments to a Dentist (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, Improper Payments to a Dentist (Report … 1, 2009 through September 30, 2012, Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followEarly Childhood Education Center – Compliance With the Reimbursable Cost Manual
… reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2012, ECEC reported about … for reimbursement. The non-reimbursable costs included gifts, food, and travel expenses. Key Recommendations To SED: …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/early-childhood-education-center-compliance-reimbursable-cost-manualPutnam Valley Central School District – Financial Condition (2016M-135)
… The Putnam Valley Central School District is located in the Town of Putnam Valley in Putnam and Westchester Counties. The District, which … the statutory limit. Officials have not established a reserve fund policy stating how much would be set aside in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/putnam-valley-central-school-district-financial-condition-2016m-135Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… internal controls over the District’s financial activities for the period July 1, 2011 through November 14, 2013. … with approximately 2,000 students. Budgeted appropriations for the 2013-14 fiscal year were approximately $50.6 million. … competition from potential vendors and award the contract for report card services on the basis of a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessWyandanch Union Free School District – Budget Review (B23-7-1)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the proposed 2023-24 … by Chapter 56 of the Laws of 2020, authorized the District to issue serial bonds in an aggregate principal amount not to … to incur debt to liquidate an operating deficit, it must submit to the State Comptroller each year, starting with the …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1