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Monsey Fire District – Board Oversight (2020M-62)
… Municipal Law financial filing and audit requirements. For seven consecutive years, an annual update document (AUD), …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/02/monsey-fire-district-board-oversight-2020m-62Opinion 98-18
… of fees for services of an emergency rescue and first aid squad) FEES -- Imposition of (for services of an emergency rescue and first aid squad) FIRE DISTRICTS -- Ambulance Service … of fees for services of an emergency rescue and first aid squad) -- Powers and Duties (imposition of fees for …
https://www.osc.ny.gov/legal-opinions/opinion-98-18State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … and did not make disbursements to the supervisor and state agencies in a timely manner. The board also did not … for the 16 purchases that were approved. For access to state and local government spending and 50,000 state …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-auditsAverill Park No. 2 Fire District – Controls Over Financial Activity (2014M-183)
… 2014. Background The Averill Park No. 2 Fire District is a district corporation of the State, distinct and separate from the Town of Sand Lake in Rensselaer County. The District, which is governed by an elected five-member Board of Commissioners, serves a population of approximately 3,500. The 2014 general fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/26/averill-park-no-2-fire-district-controls-over-financial-activity-2014m-183Locust Valley Fire District - Conference and Travel Expenditures (2018M-56)
… complete report - pdf] Audit Objective Determine whether conference and travel expenditures were authorized and adequately supported. Key Findings Conference and travel expenditures totaling $8,396 were not … by the Board, as required by District policy. Nineteen conference and travel expenditure claims, totaling $5,080, …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/06/08/locust-valley-fire-district-conference-and-travel-expenditures-2018m-56Terryville Fire District – Treasurer’s Duties (2017M-136)
… duties for the period January 1, 2016 through March 31, 2017. Background The Terryville Fire District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Hartwick – Water District Operations (2017M-250)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that bills for water services were charged equitably to all system users for the period January 1, 2016 through … serviced the water meters. Water rents were not billed to some District users. Key Recommendations Continue working …
https://www.osc.ny.gov/local-government/audits/town/2018/05/04/town-hartwick-water-district-operations-2017m-250Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… to assess the Fire District’s progress, as of September 2019, in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fCortlandville Fire District – Credit Cards (2020M-57)
… complete report - pdf ] Audit Objective Determine whether credit card purchases were adequately supported, for … purposes and paid timely. Key Findings The Board approved credit card charges totaling $18,124 without adequate … and $192 for interest. Key Recommendations Adhere to the credit card policy and ensure that supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Maintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… Purpose To determine whether costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and OCFS …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceSchool of Professional Studies – Controls Over Bank Accounts
… the educational needs of working adults, organizations, and employers. In April 2014, CUNY SPS offered nine bachelor’s degrees and six master’s degrees, as well as a number of certificate … to over 2,200 students in the credit-bearing programs and over 10,000 non-credit registrants each year. CUNY SPS’s …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsACDS, Inc. – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … children from school districts located in Nassau, Queens, and Suffolk counties. The counties pay tuition to ACDS for … To SED: Review the disallowances identified by our audit and, if warranted, make the necessary adjustments to the …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in Syracuse, New … counties in central New York. Hear 2 Learn is reimbursed for SEIT services through rates set by SED. These reimbursement rates are based on financial information, including costs, that …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualState Agencies Bulletin No. 859
… license in Speech-Language Pathology as required by the federal government for Medicaid billing; For Psychologists, a … State license in Psychology/Counseling as required by the federal government for Medicaid billing; For Audiologists, a New York State license in Audiology as required by the federal government for Medicaid billing. The Licensure …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/859-licensure-premium-nys-schools-deaf-and-blindState Agencies Bulletin No. 2240
… employee’s 403(b) tax-sheltered annuity plan contribution when the employee has been placed on a Workers’ Compensation … annuity plan deductions will not automatically restart when the employee returns from a paid Workers’ Compensation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersJustice Court Fund: Advisories
… 2025 October [pdf] - Reporting liabilities under the … Westchester County Photo Monitoring Program (Vehicle and Traffic Law § 1111-g) October [pdf] - Reporting Work Zone Photo Monitoring …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-advisoriesSchool District-level Data
School District-level Data Special Report Update: Education Revenues and Expenditures With a Highlight on Special Education For Regions Outside New York City
https://www.osc.ny.gov/files/local-government/publications/excel/regional-education-new-york-data-tables_0.xlsxState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … residing within the village which subsequently lowered tax rates for town residents living outside of the village. …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-municipal-auditsNew Windsor Couple Charged With Stealing Over $2 Million From New York By Submitting False Medicaid Provider Claims
… $2,900,000.00 in Medicaid funds from the New York State Department of Health. The thefts are alleged to have occurred … the funds through two fraudulent billing schemes. A joint investigation was conducted by the Orange County District … of the Medicaid Inspector General and the Hudson Valley Crime Analysis Center. Based upon information developed …
https://www.osc.ny.gov/press/releases/2025/10/new-windsor-couple-charged-stealing-over-2-million-new-york-submitting-false-medicaid-provider-claimsRotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners … Did the Rotterdam Fire District Number 7 Schonowe District Board of Fire Commissioners Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107