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Forks Fire District #3 - Financial Planning (2018M-20)
… of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Consult with … agreed with our recommendations and indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Hicksville Union Free School District – Purchasing (2016M-34)
… The Hicksville Union Free School District is located in the Town of Oyster Bay, Nassau County. The District, which … Key Finding The District procured goods and services in accordance with its policy and the statutory requirements. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/hicksville-union-free-school-district-purchasing-2016m-34Poland Central School District – Procurement (2015M-355)
… Purpose of Audit The purpose of our audit was to examine the District’s procurement … Poland Central School District is located in the Towns of Newport, Norway, Ohio, Russia, Salisbury and Webb in Herkimer …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/poland-central-school-district-procurement-2015m-355Valley Stream Union Free School District #30 – Purchasing (2016M-171)
… 1, 2014 through December 31, 2015. Background The Valley Stream Union Free School District #30 is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/valley-stream-union-free-school-district-30-purchasing-2016m-171West Seneca Fire District #3 - Capital Reserves (2019M-248)
… and use of reserves. Ensure reserve expenditures comply with legal requirements to publish notices of permissive referendum. District officials generally agreed with our findings and recommendations and indicated they plan …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/03/20/west-seneca-fire-district-3-capital-reserves-2019m-248Kings Park Central School District - Procurement of Professional Services (2020M-22)
… whether the Board and District officials adhered to the law and District policy when procuring professional services. … whether the Board and District officials adhered to the law and District policy when procuring professional services …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/kings-park-central-school-district-procurement-professional-servicesTown of Guilford - Justice Court Accountability (2018M-248)
… report - pdf] Audit Objective Determine whether all money held by the Justice Court are identifiable and disbursed to appropriate parties. Key Findings The Justices did not … the JCF. The Board should: Consult with legal counsel on how to rectify the $370 shortage. Town officials agreed with …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Glens Falls Common School District - Cash Management (2019M-177)
… invested available funds in a financial institution with higher available interest rates, interest earnings could … funds for investment. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/glens-falls-common-school-district-cash-management-2019m-177Briarcliff Manor Union Free School District – Budgeting Practices (2014M-313)
… 1, 2013 through August 31, 2014. Background The Briarcliff Manor Union Free School District is located in the Village of Briarcliff Manor in Westchester County. The District, which is governed …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/02/briarcliff-manor-union-free-school-district-budgeting-practices-2014m-313Half Hollow Hills Central School District – Procurement (2016M-239)
… Hills Central School District is located in the Towns of Huntington and Babylon in Suffolk County. The District, which … and statutory requirements. Key Recommendations There were no recommendations as a result of this audit. … Half Hollow …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/half-hollow-hills-central-school-district-procurement-2016m-239Moriah Central School District - Cash Management (2019M-65)
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Had officials … idle funds are invested in a manner, within legal limits, to maximize interest earnings. District officials generally … and have initiated, or indicated they planned to initiate corrective action. … Determine whether District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-cash-management-2019m-65Ellicottville Central School District - Information Technology (2019M-14)
… Findings District officials did not provide IT security awareness training for individuals who used District IT … Key Recommendations Provide periodic IT security awareness training. Provide adequate oversight of employee …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/ellicottville-central-school-district-information-technology-2019m-14Division of Housing and Community Renewal Bulletin No. DH-16
… Purpose To inform agencies of OSC’s automatic processing and to provide instructions for processing adjustments and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-16-april-1-2005-salary-and-location-pay-increasesState Agencies Bulletin No. 719
… Purpose To explain OSC’s automatic processing of the increase to base salary and the ending of Security Enforcement …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/719-march-31-2007-salary-increase-and-ending-other-payments-certainDiNapoli: State Missing Nearly $2.4 Million in Uncollected Tolls
… The amount of unpaid tolls has risen since the expansion of … for some out-of-state drivers, resulting in potential lost revenue of $2.4 million. The lost revenue calculation is … document such actions) to obtain temporary license plate registration information from out-of-state DMVs. Document the …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-state-missing-nearly-24-million-uncollected-tollsComptroller DiNapoli and A.G. Underwood Announce Guilty Plea of Queens Pharmacy Owner for $1.5 Million Medicaid Fraud Scheme
… 40, of Brooklyn, and Value Pharmacy, Inc. ("Value") — a pharmacy formerly located in Corona, Queens before … guilty plea to Health Care Fraud in the Second Degree, a class C felony, and to violating the Social Services Law … the supervision of MFCU Deputy Chief Investigator Kenneth Morgan. Financial analysis was developed by …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-ag-underwood-announce-guilty-plea-queens-pharmacy-owner-15-million-medicaidOversight of Critical Foster Care Program Requirements
… March 22, 2017. Background OCFS regulates and supervises child welfare services, including foster care and adoption, through its Division of Child Welfare and Community Services. Regional Offices …
https://www.osc.ny.gov/state-agencies/audits/2017/07/21/oversight-critical-foster-care-program-requirementsOpinion 97-1
… full valuation of the participants' taxable real property bears to the aggregate full valuation of all participants. …
https://www.osc.ny.gov/legal-opinions/opinion-97-1XI-A.8 Payment Tolerances – XI-A. Purchasing
… OVERVIEW AND POLICIES The purpose of this section is to advise Business Units that the Office of the State … in October 2015. Prior to establishing tolerances, if a Business Unit entered a voucher with a price contractually higher than the price on the related PO, even if the price varied by only ten cents, the voucher …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a8-payment-tolerancesComptroller DiNapoli Releases School Audits
… Brian Butry at 518-474-4015 or email: [email protected].ny.us . Depew Union Free School District – Financial Condition (Erie County) The board and district officials overestimated … Thousand Islands Central School District – Purchasing (Jefferson County) District officials need to improve the …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-school-audits