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Owego-Apalachin Central School District – Special Education Services and Medicaid Reimbursements (2020M-21)
… services in accordance with their IEPs. We reviewed IEPs for 28 students who received services in 2018-19. We found … missed sessions. The District was not reimbursed for 427 of 729 eligible services (59 percent) totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2020/09/18/owego-apalachin-central-school-district-special-education-services-andNew York State Comptroller DiNapoli Statement on Former Orange County IDA Officials Guilty Plea
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/06/new-york-state-comptroller-dinapoli-statement-former-orange-county-ida-officials-guilty-pleaWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and … The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Garden City Union Free School District – IT Asset Management (2023M-161)
… 60 IT assets from invoices and device management reports to confirm their location and that they were inventoried and 10 additional IT assets to confirm they were inventoried. We determined that 23 percent of the assets were not properly accounted for. Specifically: …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/garden-city-union-free-school-district-it-asset-management-2023m-161Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… information (PPSI), along with physical IT assets, are properly safeguarded from inappropriate use and access. …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyCattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services - Capital Assets (2023M-126)
… whether Cattaraugus-Allegany-Erie-Wyoming Board of Cooperative Educational Services (BOCES) officials maintained … Determine whether CattaraugusAlleganyErieWyoming Board of Cooperative Educational Services BOCES officials maintained …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/15/cattaraugus-allegany-erie-wyoming-board-cooperative-educational-services-capitalNiagara County – Consumer Protection: Accuracy of Weights and Measures (S9-24-6)
… are at increased risk of paying more than necessary for goods and services. Specifically: Thirty-nine of 185 …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/niagara-county-consumer-protection-accuracy-weights-and-measures-s9-24-6Town of Babylon – Physical Accessibility to Programs and Services (S9-24-30)
… such as accessible restrooms. Six components at the Animal Shelter, such as doors that can be opened with five pounds of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/01/31/town-babylon-physical-accessibility-programs-and-services-s9-24-30Orange County Community College – Information Technology and Financial Activities (2017M-111)
… the claims process. Policies and procedures over student accounts were insufficient. Key Recommendations … adopt a policy that outlines the process for maintaining student accounts. … The audit was to examine the Colleges …
https://www.osc.ny.gov/local-government/audits/community-college/2017/09/29/orange-county-community-college-information-technology-and-financialFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… monitoring or targeted reviews. Using the analysis of complaint and inmate grievance data, identify ways to further …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesState Agencies Bulletin No. 1690
… Yonkers nonresidents. The CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll … Employee’s Earnings Code CFR and the amount will appear on the employee’s paycheck or direct deposit advice …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1690-certification-licensure-and-exam-fee-reimbursement-clefr-2018Lincoln Fire District – Financial Activities (2012M-228)
… Secretary-Treasurer’s financial records, bank statements, and canceled checks two or three times throughout the year … annual financial reports with OSC for the 2009, 2010, and 2011 fiscal years. The Board was unable to provide us with an adopted investment policy and a code of ethics, which are required by law. As of August …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/lincoln-fire-district-financial-activities-2012m-228Caton Volunteer Fire Company, Inc. – Internal Controls Over Financial Activities (2013M-237)
… and reported and that Company moneys are safeguarded for the period January 1, 2012, through July 12, 2013. … and five Directors. The Company’s revenue and expenditures for 2012 totaled approximately $6,100 and $9,500, … the Board is not certain of the Company’s status as a not-for-profit organization. Key Recommendations Revise the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/01/caton-volunteer-fire-company-inc-internal-controls-over-financialBrentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the financial … Volunteer Fire Department for the period April 1, 2010 to March 31, 2012. Background The Brentwood Volunteer Fire … or present bank statements or cancelled checks to the Board. This resulted in a bank balance that was about …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and … moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background The District is a district …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… was to evaluate the Dutchess County Industrial Development Agency (DCIDA) management practices for the period January 1, … these 10 companies will receive tax exemption incentives over the life of their contracts, in part, because of their … $14,351,627 were not reported on the Public Authorities Reporting Information System report. Furthermore, two …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … all 10 computers that was not related to town business. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brookhaven-Comsewogue Union Free School District , New … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” … accounting records. ### For access to state and local government spending and nearly 50,000 state contracts, visit …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 1612
… income. Affected Employees Employees who participated in the PEF or CSEA Certification, Licensure and Exam Fee … CLEFR amount will be reported on the employee’s Form W-2 in box 14 under code FRB . Payroll Register and Employee’s … are informed of the tax impact upon enrollment in the program. Questions Questions regarding this bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1612-certification-licensure-and-exam-fee-reimbursement-clefr-2017State Agencies Bulletin No. 1089
… Purpose To inform agencies of a new Time Entry Earnings Code to process lump sum payments for vacation accruals to … from $48 to $80) effective 3/25/10. Time Entry Earnings Code LSA , which is currently being used to pay a vacation …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1089-new-vacation-lump-sum-payment-earnings-code-employees-bargaining-unit