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Mahopac Central School District – Noninstructional Payroll (2020M-32)
Determine whether District officials implemented a system to ensure that noninstructional payroll was properly segregated, authorized and recorded and overtime
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/mahopac-2020-32.pdfEast Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… The East Williston Union Free School District is located in the Town of North Hempstead, Nassau County. The District, … issue pre-numbered duplicate receipts for all funds placed in her custody. Funds are not always deposited in a timely … are placed in her custody. The Central Treasurer should sign and date the receipt and provide a copy to the faculty …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesCassadaga Valley Central School District - Financial Management (2018M-110)
… Adopt budgets that include reasonable estimates for appropriations and use of appropriated fund balance. … to initiate corrective action. 1 Appointed February 26, 2018 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/cassadaga-valley-central-school-district-financial-management-2018m-1102023 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2023.pdf2024 Annual Financial Report of the New York Environmental Protection and Spill Compensation Fund
The report includes: a description of the costs and damages paid by and recovered for the Fund; the monies spent pursuant to Section 186 (including amounts spent for oil spill prevention, training activities and equipment purchased), and the economic and environmental impacts on the State.
https://www.osc.ny.gov/files/about/pdf/oil-spill-annual-report-2024.pdfPreparing and Applying for Retirement
… Retirement is a big step, and we want to make sure you’re ready when the time comes. Below you’ll find guidance … take. When you’re ready to apply for retirement, you can do everything online. Learn about what you’ll need to submit, … more information about the types of benefits available and how to apply, visit our Disability Benefits page . Preparing …
https://www.osc.ny.gov/retirement/members/preparing-and-applying-for-retirementWheelerville Union Free School District – Unused IT Asset Inventory (2022M-02)
Determine whether Wheelerville Union Free School District (District) officials maintained complete and accurate inventory records to safeguard unused information technology (IT) assets.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wheelerville-2022-2.pdfMineola Union Free School District – Financial Condition Management (2021M-44)
Determine whether the Mineola Union Free School District’s (District) Board of Education (Board) and District officials effectively manage the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/mineola-2021-44.pdfFredonia Central School District - Financial Management (2018M-33)
… statutory limit by more than $2.1 million, or 7 percentage points. Despite the significant amount of accumulated fund balance, the Board annually increased the tax levy and did not take steps to reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/fredonia-central-school-district-financial-management-2018m-33Oysterponds Union Free School District - Financial Management (2019M-217)
Determine whether the Board and District officials provided adequate oversight and management of the District’s budget and financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/oysterponds-2019-217.pdfEnforcement of Commission Orders and Other Agreements (Follow-Up)
… (Report 2018-S-27 ). About the Program The Public Service Commission (Commission) regulates 650 utilities … affordable, safe, secure, and reliable access to electric, gas, steam, telecommunications, and water services for New … conditions are listed in Commission Orders (Orders), and any violation of an Order’s terms is grounds for the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/01/enforcement-commission-orders-and-other-agreements-followOpinion 93-11
… or statutory amendments that bear on the issues discussed in the opinion. BONDS AND NOTES -- Debt Limit (computation of with respect to installment purchase contracts) PUBLIC … in connection with the "115% limitation" contained in that section, applies to all outstanding indebtedness of …
https://www.osc.ny.gov/legal-opinions/opinion-93-11Sir William Johnson Volunteer Fire Company, Inc. – Internal Controls (2015M-004)
… 1, 2013 through September 30, 2014. Background The Sir William Johnson Volunteer Fire Company, Inc. is a … Sir William Johnson Volunteer Fire Company Inc Internal Controls …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/01/sir-william-johnson-volunteer-fire-company-inc-internalWeedsport Central School District – Procurement and Claims Audit (2021M-199)
Determine whether claims had adequate supporting documentation and were properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/weedsport-2021-199.pdfPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
Determine whether the Board provided adequate oversight of procurement and claim processing.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-16.pdfDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… and the New York State Police announced that Bridget Brown, former treasurer of the Essex County Agricultural … young children and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently … appointed Special Prosecutor by the Essex County Court. “Brown was entrusted to ensure that funds collected from the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairPelham Union Free School District – Information Technology (2021M-134)
Determine whether Pelham Union Free School District (District) officials established adequate controls over user accounts to help prevent unauthorized use, access and loss, and adopted an adequate IT contingency plan.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/pelham-2021-134.pdfUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… practice of Dr. John Gomes routinely waived Empire Plan members’ out-of-pocket costs, and if so, to quantify the overpayments made by United HealthCare (United) resulting from this practice. … pay medical claims for services provided to Empire Plan members. United contracts with certain providers who agree to …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesPort Jefferson Union Free School District - Claims Processing (2018M-055)
… and that it had been properly implemented. Because District officials established and implemented a … there were no recommendations as a result of this audit. District officials agreed with our report. … Port Jefferson Union Free School District Claims Processing 2018M055 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/port-jefferson-union-free-school-district-claims-processing-2018m-055Opinion 89-28
… cost of increase or improvement of facilities); (of excess water tank capacity); (payment of the cost of preparing a general map, plan, and report); (of preliminary study) WATER DISTRICTS -- Improvement of Facilities (allocating cost … Concerning the financing of a proposed town water study and the allocation of the cost of a new water …
https://www.osc.ny.gov/legal-opinions/opinion-89-28