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Town of Dansville - Board Oversight (2014M-115)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of Town assets and the … Key Findings The Board has not provided adequate oversight to safeguard Town assets. Specifically, the Board has not adopted adequate policies to ensure Town assets are safeguarded and used only for …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115East Greenbush Community Library – Internal Controls Over Cash Receipts (2013M-223)
… library which received its charter from the State Board of Regents in 1988. The Library is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/library/2013/10/25/east-greenbush-community-library-internal-controls-over-cash-receipts-2013m-223DiNapoli Releases Analysis of Enacted State Budget
… Enacted Budget increases funding for education, health care and other programs, but allows more borrowing and limits … of health and other programs. Establishes a new Health Care Transformation Fund to pay for health care programs and other purposes, with authority to transfer …
https://www.osc.ny.gov/press/releases/2018/04/dinapoli-releases-analysis-enacted-state-budgetTown of Allen – Town Clerk Collections (2024M-120)
… Deposit fees totaling approximately $3,000 within three business days of being collected for total daily aggregate … from the sale of culvert pipes to residents, but the Highway Superintendent did not maintain suitable records to …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Oversight of Child Protective Services (Follow-Up)
… included in our initial audit report, Oversight of Child Protective Services (Report 2021-S-17 ). About the Program The New York State Child Protective Services Act of 1973 was established to encourage more complete reporting of child abuse and maltreatment, provide for the swift and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followTown of Goshen – Police Payroll (2014M-244)
… controls over the Town’s police payroll processing for the period January 1, 2012 through April 7, 2014. … an elected five-member Town Board. Budgeted appropriations for 2014 were approximately $10.3 million, of which about $1.2 million was for police protection. Key Findings Police Department members …
https://www.osc.ny.gov/local-government/audits/town/2015/01/23/town-goshen-police-payroll-2014m-244Ravena Coeymans Selkirk Central School District – Lead Testing and Reporting (S9-25-7)
… and Boards of Cooperative Educational Services (BOCES) to test potable (i.e., consumable) water for lead, report the … lead levels were still in service without a follow-up test showing they were now below the lead action level or … website, as required. However, the HERDS reporting of test results were made after the required deadlines, ranging …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/11/ravena-coeymans-selkirk-central-school-district-lead-testing-andMedicaid Program – Oversight of Social Adult Day Care Programs
… be documented, neither the rules nor DOH specify what is considered sufficient documentation to support billing for … ability to protect Medicaid dollars from waste or abuse—is limited without detailed documentation requirements …
https://www.osc.ny.gov/state-agencies/audits/2026/02/06/medicaid-program-oversight-social-adult-day-care-programsDiNapoli: Problems Caused by Outdated System Left State's Unemployment Insurance Program Vulnerable to Fraud
… The state Department of Labor’s (DOL) failure to replace its long-troubled Unemployment Insurance (UI) system and ad hoc workarounds to compensate for the old system weakened oversight and ultimately contributed to an estimated billions of dollars in improper payments …
https://www.osc.ny.gov/press/releases/2022/11/dinapoli-problems-caused-outdated-system-left-states-unemployment-insurance-program-vulnerable-fraudXII.8.A Workflow in the Accounts Payable Module – XII. Expenditures
… approve a voucher prior to submittal to the Office of the State Comptroller (OSC) must be the department head or a … for certifying vouchers. Matching will be enforced on every voucher that references a purchase order, except when the Payment Method on the purchase order is the Procurement Card. Matching in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii8a-workflow-accounts-payable-moduleLisbon Central School District – Cafeteria Cash Receipts (2016M-152)
… to evaluate internal controls over cafeteria cash receipts for the period July 1, 2014 through December 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $12.9 … Adopt detailed policies and establish written procedures for collecting and accounting for cafeteria cash receipts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/lisbon-central-school-district-cafeteria-cash-receipts-2016m-152Opinion 93-2
… Memorandum to the Governor of the State Board of Elections re: L 1977, ch 434). The term "special village election" is …
https://www.osc.ny.gov/legal-opinions/opinion-93-2Bayport Blue Point Union Free School District – Lead Testing and Reporting (S9-25-8)
… test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and … 6, 2016 to October 31, 2016. Cycle Two: January 1, 2020 to December 31, 2020 (extended to June 30, 2021 due to the COVID-19 pandemic). Cycle Three: January 1, 2023 to December 31, 2025. 2 Audit Summary District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/bayport-blue-point-union-free-school-district-lead-testing-and-reportingCorrupt Orange County IDA Officials Ordered to Repay Over $1 Million
… David M. Hoovler announced that three former officials of the Orange County Industrial Development Agency (IDA), who pleaded guilty in June to corruption charges, including hiding self-dealing and concealing conflicts of interest, were sentenced today to pay more than $1 million …
https://www.osc.ny.gov/press/releases/2021/09/corrupt-orange-county-ida-officials-ordered-repay-over-1-millionDiNapoli Finds Medicaid Billing Errors of Nearly $1 Billion
… supplies that likely should have been provided by nursing homes as part of the daily all-inclusive rate paid to those … Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. Medicaid Program: Claims Processing Activity October …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-finds-medicaid-billing-errors-nearly-1-billionTompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… - pdf ] Audit Objective Determine whether the Tompkins County Industrial Development Agency (TCIDA) Board of Directors (Board) evaluated projects prior to approval and subsequently monitored the performance of businesses that received financial benefits. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Homer – Conflict of Interest (2022M-148)
… in Town contracts. Key Findings One Board member is the president and owner of a welding company which provided repair work to the Town, totaling $8,571, during our audit period. As president and owner of the welding company, the Board member had a prohibited …
https://www.osc.ny.gov/local-government/audits/town/2022/12/23/town-homer-conflict-interest-2022m-148DiNapoli Releases Report on Municipalities Close to Exceeding Tax Limits
… Thomas P. DiNapoli. The CTL is the maximum amount of real property tax a local government can raise in a single … and can be overridden. The CTL limits the total amount of real property taxes a local government can raise in a single … Because the CTL is a percentage of the five-year-average real property value, economic forces that affect real …
https://www.osc.ny.gov/press/releases/2019/08/dinapoli-releases-report-municipalities-close-exceeding-tax-limitsOversight of Pupil Transportation Services (Follow-Up)
… training and safety technique requirements for school bus drivers and school bus safety training instructors and make rules and … District to certify to the Department that its school bus drivers have successfully completed the …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followCity of New Rochelle – Financial Condition (2014M-158)
… officials do not report cash assets in each fund’s cash account. All cash is deposited in a concentration account and recorded as an asset in the general fund. Instead … in these funds are eliminated. Establish and use cash account codes to record revenue deposits and disbursements …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158