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Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
… Persia, Cattaraugus County. The District, which operates one school with approximately 1,000 students, is governed by … fund balance has consistently exceeded statutory limits. Two general fund reserves were overfunded. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementTown of Columbia – Physical Accessibility to Programs and Services (S9-24-29)
… accessible parking with painted lines and access aisles. Two components at the Town Clerk’s office, including an … counter and signs with raised lettering and Braille. One component each at the main entrance and the Town Court, …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-columbia-physical-accessibility-programs-and-services-s9-24-29Opinion 88-1
Whether a parking lot may be determined to be unneeded for village purposes if the proceeds from the sale of a parcel are used by the village to purchase or lease a parking lot as a substitute for the one conveyed
https://www.osc.ny.gov/legal-opinions/opinion-88-1New York Psychiatric Center – Controls Over State Resources (Follow-Up)
… Purpose To determine the extent of implementation of the seven … Psychiatric Institute (Institute), established in 1895, is one of two clinical research facilities administered by … period ended July 31, 2013, the Institute reported that it served 502 inpatients and 1,154 outpatients, and employed …
https://www.osc.ny.gov/state-agencies/audits/2014/03/21/new-york-psychiatric-center-controls-over-state-resources-followTown of Newfield – Selected Financial Activities (2013M-2)
… 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a population of about 5,000 residents. The Town is governed by an elected five member Town Board, which … inaccurately. Key Recommendations Ensure the Supervisor is meeting the fundamental responsibilities of the position …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Village of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported … Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We found … Key Recommendations Report and remit all excess money to the JCF until documentation is presented as to where the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4DiNapoli: Former Assemblyman William Scarborough Sentenced On Fraud and Theft Convictions
… Comptroller’s Office, Scarborough pleaded guilty in Albany County Court to grand larceny in the fourth degree concerning …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-former-assemblyman-william-scarborough-sentenced-fraud-and-theft-convictionsXIV.7 Monitoring Payments Made to Vendors – XIV. Special Procedures
… One important control in New York’s Statewide Financial System requires Business Unit staff to verify all payments … when the voucher was entered into the Statewide Financial System, or to improper transactions. Reviewing these …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv7-monitoring-payments-made-vendorsSelected M/WBE Purchases by Various Facilities
… an entity that is at least 51 percent owned and controlled by the minority members and/or women whose ownership interest … These enterprises must also be authorized to do business in New York State and registered under the State's M/WBE … However, the extent of any "value-added" by AIW's role in these transactions is not readily apparent; especially in …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesClaims for Multiple Owners
… submit a claim if: your name (or entity) is listed as one of the owners in the Reported As field; and you have a … are needed to complete your claim. Typically, we require: Proof of Address or Ownership connecting the owner(s) to the address or funds. Copy of the child's birth certificate (if under age 18). Court documents or other …
https://www.osc.ny.gov/unclaimed-funds/claimants/claims-multiple-owners529 Program Distinctions
New York’s 529 College Savings Program currently includes two separate 529 plans.
https://www.osc.ny.gov/files/savings/pdf/529-program-distinctions.pdfNew York State Dental Program – Payments for Scaling and Root Planing Procedures (Follow-Up)
… of GHI and HIP Health Plan of New York, formed when the two companies affiliated in 2006. At that time, existing GHI … still needed. Of the three prior audit recommendations, two recommendations had been implemented and one recommendation was no longer applicable. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/11/12/new-york-state-dental-program-payments-scaling-and-root-planing-procedures-followAffordable Home Ownership Development Program
To determine whether Affordable Home Ownership Development Program Program grant managers are awarding grant monies to existing and prospective homeowners in
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programDiNapoli Issues Report on Transparency of Village Fiscal Activities
… P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with financial … public accountants (CPAs) for fiscal year 2023, the CPA audits were not completed in a timely manner, with the CPA audits presented to the two boards nine and 16 months after …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesHomeless Outreach Program at the Long Island Rail Road
… Zone. The presence of the homeless at LIRR stations is a growing concern for LIRR customers and staff, and sometimes presents law … the available outreach data, and provide input to SUS when preparing the Outreach Schedule. Monitor the performance …
https://www.osc.ny.gov/state-agencies/audits/2019/01/16/homeless-outreach-program-long-island-rail-roadCompliance With the Sewage Pollution Right to Know Act and Monitoring and Enforcement of State Pollutant Discharge Elimination System Permit Requirements
… freshwater lakes, ponds, and reservoirs that are used for drinking, bathing, and recreation. As the State’s … regulatory agency, the Department is responsible for improving and protecting this vast network of water … the Department requires POTWs and POSSs to register for and use its NY-Alert electronic notification system to …
https://www.osc.ny.gov/state-agencies/audits/2020/10/19/compliance-sewage-pollution-right-know-act-and-monitoring-and-enforcement-state-pollutantMedicaid Program – Improper Payments for Controlled Substances That Exceed Allowed Dispensing Limits
… substances exceeded supply limits allowed by the Act. In one instance, a pharmacy filled two telephone orders for alprazolam (a drug used to treat … exceeded the limits set by the Act. We further identified two MCOs that, similar to the Department, do not have system …
https://www.osc.ny.gov/state-agencies/audits/2015/02/06/medicaid-program-improper-payments-controlled-substances-exceed-allowed-dispensing-limitsImproper Payments for Brand Name Drugs (Follow-Up)
… the Program The Department of Health (DOH) administers New York’s Medicaid program. The Medicaid program covers …
https://www.osc.ny.gov/state-agencies/audits/2024/07/03/improper-payments-brand-name-drugs-followComptroller DiNapoli Releases School Audits
… and Leave Accruals (Suffolk County) In fiscal years 2010-11 through 2012-13, the district budgeted to use an average … As a result, the district’s unrestricted fund balance was 15 percent of the 2013-14 budgeted appropriations, nearly … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-school-auditsDiNapoli: OCFS Should Improve Foster Care Placement Oversight
… contacted children in foster care within the first 30 days of their placement and lacked documentation proving … had two contacts with the child within the first 30 days of placement, as required. For example, auditors … of placing children in an unacceptable environment. For 30 of the 150 selected children, 162 contacts were not …
https://www.osc.ny.gov/press/releases/2017/07/dinapoli-ocfs-should-improve-foster-care-placement-oversight