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Andes Central School District - Cafeteria Operations (2019M-26)
Determine whether District officials properly managed cafeteria operations.
https://www.osc.ny.gov/files/local-government/audits/pdf/andes-26.pdfGlens Falls Common School District - Cash Management (2019M-177)
Determine if District officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/pdf/glens-falls-2019-177.pdfSmall Estates Affidavit (S.C.P.A. Section 1310)
If the account owner is deceased and there was no estate representative appointed by the courts, the surviving spouse or child of the deceased or the unreimburs
https://www.osc.ny.gov/files/unclaimed-funds/claimants/pdf/small-estates-affidavit.pdfAudit of the Tuition Assistance Program at CUNY Medgar Evers College
… Medgar Evers College complied with the Education Law and the Commissioner of Education's Rules and Regulations when certifying students for State-funded Tuition Assistance Program (TAP) awards. … For the three academic years ended June 30, 2010, the school certified 13,293 TAP awards totaling $22 million that …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-cuny-medgar-evers-collegeDiNapoli Statement on Sentencing of Special Education Provider
… have continued to find patterns of mismanagement and abuse in the preschool special education sector. I will continue my … not used to line the pockets of unscrupulous contractors.” In May, Kramer admitted that the now-defunct IncludED, based in Cedarhurst, Nassau County, inappropriately charged New …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-statement-sentencing-special-education-providerDiNapoli Announces Latest Fiscal Stress Scores
… and develop realistic long-term financial plans.” The latest round of scores is based on 2015 financial information …
https://www.osc.ny.gov/press/releases/2016/09/dinapoli-announces-latest-fiscal-stress-scoresMamaroneck Union Free School District - Extra-Classroom Activities (2018M-95)
… sales tax totaling $473 was not set aside for remittance to the New York State Department of Taxation and Finance … amend the ECA fund policy and establish written procedures to supplement it. Maintain records, supporting documentation and ledgers …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mamaroneck-union-free-school-district-extra-classroom-activities-2018m-95Oversight of Juvenile Detention Facilities (Outside New York City)
… lacked support for a required assessment or documentation, 16 had assessments or documentation completed late, and nine …
https://www.osc.ny.gov/state-agencies/audits/2024/10/21/oversight-juvenile-detention-facilities-outside-new-york-cityDiNapoli: Former West Hurley Fire District Chief and Chairman Charged in Corruption Probe
… the district over $30,000 in funds since 2012, according to State Comptroller Thomas P. DiNapoli and Ulster County … allegedly violated their duty and used resources meant to protect their community to fund their personal business and lifestyle," DiNapoli …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-former-west-hurley-fire-district-chief-and-chairman-charged-corruption-probeMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Pharmacy (Davis Ethical) inappropriately billed Medicaid for prescription medications. The audit covered the period … State Medicaid Program provides prescription drug coverage for enrollees. Davis Ethical is an independently owned pharmacy located in Rockville Centre, New York. For the period from January 1, 2008 through December 13, …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyEast Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/east-quogue-2019-78.pdfLyndon Fire District – Disbursements (2022M-132)
Determine if the Lyndon Fire District (District) Board of Fire Commissioners (Board) provided adequate oversight to ensure disbursements were authorized, supported and for appropriate District purposes.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/lyndon-fire-district-2022-132.pdfMental Health Education, Supports, and Services in Schools (Follow-Up)
… instruction in the kindergarten–grade 12 health education curriculum. With the passage of the legislation, which … to have mental health instruction as part of the curriculum, and that DOE could make improvements in the …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… Gabor, and the New York State Police for their work in uncovering this theft.” “The District Attorney’s Office is … Andrews, 77, is charged with allegedly stealing $78,881.55 in tax, water and sewer payments that were made in cash … grand larceny, corrupting the government, falsifying business records and tampering with public records, all …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsTuckahoe Common School District - Extra-Classroom Activity (ECA) Funds (2018M-229)
… Determine whether all extra-classroom activity (ECA) funds were deposited complete and in a timely manner, and … and 14 days after the date the faculty advisor brought the funds to the Business Office. We reviewed 20 disbursements … action. … Determine whether all extraclassroom activity funds were deposited complete and in a timely manner and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-extra-classroom-activity-eca-funds-2018mSchool Districts and the Stimulus “Cliff”
School Districts and the Stimulus “Cliff”
https://www.osc.ny.gov/files/local-government/publications/pdf/1209snapshot.pdfAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesGeneva Housing Authority – Cash Receipts (2015M-160)
… Purpose of Audit The purpose of our audit was to evaluate the Authority’s cash receipts process for the … June 11, 2015. Background The Geneva Housing Authority is located in the City of Geneva, Ontario County. The Authority, which maintains 247 low-cost rental units, is governed by a seven-member Board of Commissioners. The …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Schenectady City School District – Financial Condition (2014M-168)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 13, 2014. Background The Schenectady City School District is located in the City of Schenectady in Schenectady County. The District is governed by an elected seven-member Board of Education and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/schenectady-city-school-district-financial-condition-2014m-168Avon Central School District – Information Technology (2016M-123)
… Background The Avon Central School District is located in the Towns of Avon, Caledonia, Lima and York in Livingston County and the Town of Rush in Monroe County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/avon-central-school-district-information-technology-2016m-123