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Town of Carlton – Town Supervisor’s Fiscal Responsibilities (2017M-263)
… Purpose of Audit The purpose of our audit was to determine whether the Town Supervisor adequately performed … The Supervisor has not submitted an annual accounting to the Board for fiscal years 2015 and 2016 and has not provided the public accountant hired to audit the books and records with adequate information. As …
https://www.osc.ny.gov/local-government/audits/town/2018/02/16/town-carlton-town-supervisors-fiscal-responsibilities-2017m-263Issue Brief: New York City Health + Hospitals
New York City Health + Hospitals (H+H) is the largest municipal public health system in the country and the City’s largest provider of care to Medicaid patients, mental health patients, and uninsured patients.
https://www.osc.ny.gov/files/reports/osdc/pdf/health-hospitals-issue-brief.pdfRush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)
… July 1, 2012 through October 30, 2015. Background The Rush-Henrietta Central School District is located in the … Monroe County. The District, which operates nine schools with approximately 5,300 students, is governed by an elected … Findings The Board did not adopt realistic budgets based on historical or known trends. Two of the District’s six …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-andNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingMarlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … Pine Valley Central School District (District) is located in several towns in Chautauqua and Cattaraugus Counties, and … the need for maintaining certain reserve balances or under what specific circumstances they will be used or …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementFrontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesAllegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… $1 million to reserves and increased the real property tax levy by approximately 26 percent. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsCentral Islip Union Free School District - Claims Audit Process (2018M-170)
… supported and properly audited before payment. Key Finding The claims auditor approved 33 of 50 claims (66 percent) totaling $114,333 without … were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170Westbury Union Free School District - Financial Condition and Overtime (2018M-84)
… officials properly monitored and approved overtime for noninstructional employees. Key Findings The Board … officials did not properly monitor and approve overtime for non-instructional employees. Key Recommendations District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/westbury-union-free-school-district-financial-condition-and-overtimeMount Sinai Union Free School District - Financial Condition Management (2018M-34)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed general fund … overestimated expenditures by more than $7.5 million and underestimated revenues by $1.7 million from 2014-15 … which resulted in appropriated fund balance not being used and total fund balance increasing from $12.4 million to $16.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/01/mount-sinai-union-free-school-district-financial-condition-managementOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… bargaining agreement (CBA), employment contract or Board resolution and one teacher reviewed and approved her own time … rates established by a CBA, employment contract or Board resolution. District officials disagreed with certain aspects …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollOpinion 90-16
… as consultant to health department) -- Contracts for (consulting services by member of board of health) GENERAL … of the board has the power or duty to negotiate the consulting contract, unless and to the extent that one of the … of a town as an "independent" public officer). Further, a consulting contract between the board member and the county …
https://www.osc.ny.gov/legal-opinions/opinion-90-16Opinion 88-74
… ARTS AND CULTURAL AFFAIRS LAW, §57.07; COUNTY LAW, §226; GENERAL MUNICIPAL LAW, §§72, 72-b, 77-a; NOT-FOR-PROFIT CORPORATION LAW, §1405; TOWN LAW, §§81(1)(a), 220(1): A county, city, town or village may, in … in the erection of memorial monuments for veterans of the armed forces (General Municipal Law, §§72, 72-b, 77-a; …
https://www.osc.ny.gov/legal-opinions/opinion-88-74Opinion 99-2
… to competitive bidding) GENERAL MUNICIPAL LAW, §§101, 103, 104-b: The competitive bidding requirements of General … and procedures adopted pursuant to General Municipal Law, §104-b. Section 104-b requires political subdivisions to adopt internal …
https://www.osc.ny.gov/legal-opinions/opinion-99-2Comptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Pharmacy Inc. ("Value"), a pharmacy formerly located in Queens before re-locating to its current location in Lynbrook, NY, for defrauding the New York State Medicaid program out of … million. Today, Acting Supreme Court Justice Barry Kron of Queens County Supreme Court sentenced Arkady Goldin to six …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… resolve a separate civil asset forfeiture and False Claims Act law suit filed by the Attorney General’s Medicaid Fraud … to Value, Goldin paid the hospital employee a monthly cash referral fee and provided him with other items of value, … to pay kickbacks to another person in return for the referral of medical services ultimately paid for by Medicaid. …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidDiNapoli: Report Warns of Growing State Debt
… debt is projected to reach $63.7 billion at the end of the current fiscal year and to increase over the following four … limits on the levels of debt outstanding and debt service. Current projections indicate the state's available borrowing … increase by $10.4 billion, or 17 percent, over the state's current five-year capital plan period. DiNapoli's report …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-report-warns-growing-state-debtDiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… today. The full op-ed is below: Diagnosing Team Cuomo’s nursing home failures: The state comptroller explains his … Department of Health (DOH) collected and used data from nursing homes to curb the virus’ spread. DOH was not prepared … controls and procedures in place to stop a viral spread in nursing homes. Persistent underinvestment in public health …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performanceComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… case. Further information on the case is available here . “Herb Friedman abused his position of trust to help steal … sooner or later this type of greed is exposed. The plea of Herb Friedman is another important step in holding …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickback