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Honeoye Falls-Lima Central School District – Financial Management and Competitive Procurement (2016M-124)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management and procurement of goods and services for the period July 1, 2012 through … Falls-Lima Central School District is located in the Towns of Mendon, Henrietta and Rush in Monroe County; the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/26/honeoye-falls-lima-central-school-district-financial-management-andMedicaid Program – Oversight of Health Homes
… (Program), implemented in New York in January 2012, is an optional benefit under the Medicaid State Plan that … State’s approach to Program implementation, a Health Home is the central point for directing patient-centered care and is accountable for reducing unnecessary health care costs. A …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesState Comptroller DiNapoli Releases School and Local Government Audits
… PTEs reviewed did not maintain time sheets. Town of Lisle Highway Department – Long-Term Planning (Broome County) Town … to address them. As a result: 10 of the 15 pieces of major highway equipment and vehicles (67%) in use were between … their optimal usable life. Out of the ten pieces of major highway equipment and vehicles reviewed, seven required …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli and Manhattan U.S. Attorney Bharara Announce Arrest of Joseph Grossmann for Defrauding New York State Pension Fund of Over $130,000
… prosecution. My message to would-be pension scammers is this: we will find you no matter what state you are in and … number, date of birth, and place of death, and GROSSMANN is listed as the “informant” of Pensioner-1’s death. On … or wire. * * * GROSSMANN, 67, of Camden, South Carolina, is charged with one count of conspiracy to commit wire fraud, …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-and-manhattan-us-attorney-bharara-announce-arrest-joseph-grossmannDiNapoli: LIRR Must Better Prepare for Severe Weather to Prevent Service Disruptions and Costly Damages
… The Long Island Rail Road (LIRR) needs to do more to properly … in North America and is the primary means of transit from Long Island to New York City which means it must be prepared … LIRR has 700 miles of track, stretching from Montauk on Long Island to Penn Station and Grand Central in Manhattan to …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-lirr-must-better-prepare-severe-weather-prevent-service-disruptions-and-costly-damagesBaldwinsville Central School District – Financial Management (2016M-65)
… 2015. Background The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in … operates eight schools with approximately 5,500 students, is governed by an elected nine-member Board of Education. The … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Area #4 – Contracts and Service Level Agreements for IT Services – Information Technology Governance
… private and sensitive information. In addition, it is very important for local governments and schools to know … and contracts will be managed to ensure shared PII is protected. How data security and privacy incidents that … expectation clarity and measurement methods. An SLA is different from a traditional written contract in that it …
https://www.osc.ny.gov/local-government/publications/it-governance/area-4-contracts-and-service-level-agreements-it-servicesState Comptroller DiNapoli Releases Municipal Audits
… of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and … capital improvements ($62,200), sewer repairs ($34,840), park rehabilitation ($21,262) and general maintenance …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… balances for the town-outside-village general and highway funds continued to be reported in the town-wide funds. City of Oswego – Community Development (Oswego County) The city’s community development department did not routinely obtain …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… inventory was completed in 2017 and officials only updated the district’s asset records on an annual basis … Deposit – Claims Auditing (Broome County) Of the 93 credit card purchases during the audit period, the board did not ensure compliance with the village’s credit card policy and approved 83 purchases totaling $20,659 …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-municipal-school-audits-0Housing for Seniors
… To determine whether the New York City Department of Housing Preservation and Development and the New York City Housing Development Corporation effectively oversee the … To determine whether the New York City Department of Housing Preservation and Development and the New York City …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsBright Start Pediatric Services, LLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Bright Start … Bright Start provides preschool special education services to children with disabilities between the ages of three and five years. Pursuant to the State Education Law, providers such as Bright Start …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/bright-start-pediatric-services-llc-compliance-reimbursable-cost-manualPersonal Income Tax and Property Tax
… Purpose The objective of our examination was to determine whether personal income tax refunds (refunds) … tax relief (i.e., STAR) credits (collectively referred to as credits) approved by the Department were appropriate … examination period, the Department approved and submitted to our Office 7.7 million refunds for payment totaling over …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxVillage of Horseheads – Collections (2023M-169)
… did not accurately record collections totaling $1,804. Cemetery Department (Cemetery) collections and Code … The Board of Trustees (Board) did not comply with New York State Village Law which required the Board to annually …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169Cortlandville Fire Department – Internal Controls (2014M-3)
… 8, 2013. Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a … and that the membership’s approval of disbursements is noted in the Department minutes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… 1, 2011 through August 5, 2013. Background The True North Rochester Preparatory Charter School – West Campus, located in the City of Rochester, is governed by the Board of Trustees (Board) which … True North Rochester Preparatory Charter School West Campus Employee …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeCayuga County – Court and Trust Funds (2024-C&T-5)
… the whereabouts of any person entitled to payment from the estate is unknown …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5State Comptroller DiNapoli Releases Audits
… audits were issued. Town of Hempstead – Budgeting (Nassau County) The board did not adopt realistic and appropriate … and properly reported court and trust funds and abandoned property to the State Comptroller as prescribed by statute. … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsXII.7.B Voucher Denials – XII. Expenditures
… dates 33 Incorrect or Missing Product Code 34 Incorrect Withholding Information 3M Voucher does not reference the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsState Agencies Bulletin No. 914
… Purpose To inform agencies of new procedures regarding withholding of … on the tax treatment of a military stipend paid as wages to employees, it was concluded that OSC must withhold these … stipends stating that military stipend payments made to employees in active duty for more than 30 days are to be …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/914-change-taxation-military-stipends