Search
Oracle Charter School – School Building Acquisition and Leave Accrual Records (2013M-290)
Oracle Charter School School Building Acquisition and Leave Accrual Records 2013M290
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/oracle-charter-school-school-building-acquisition-and-leave-accrualYates County – County Clerk Cash Receipts (2015M-223)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s cash receipt process for the period … Key Recommendations Establish policies and procedures to provide assurance that cash receipts are adequately …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Fort Ann Central School District - Fund Balance Management (2018M-119)
… budgeted appropriations, exceeding the statutory limit by 11.25 percentage points. The budgets overestimated appropriations by more than $2.03 million or 6 percent from 2015-16 through …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/05/fort-ann-central-school-district-fund-balance-management-2018m-119Town of Palermo – Transparency of Fiscal Activities (S9-25-22)
… as required? Audit Period January 1, 2024 – April 30, 2025 We extended our observation of annual AFR filings forward to November 28, 2025, and back to fiscal year 2020. Understanding the Audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2026/01/30/town-palermo-transparency-fiscal-activities-s9-25-22DiNapoli: Tennessee Woman Pleads Guilty to Wire Fraud for Receiving Deceased Mother's New York State and Local Retirement System Benefits
… Knoxville, TN for stealing $56,352 from the New York State and Local Retirement System (NYSLRS). This case was the … Inspector General’s Office (SSAIG), the EDTN and the Comptroller’s Office. In February of 2021, SSAIG … 3, 2018, and all payments should have stopped after her death. SSAIG also informed NYSLRS that no death certificate …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-tennessee-woman-pleads-guilty-wire-fraud-receiving-deceased-mothers-new-york-state-and-localDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
… County Sherriff Ronald Spike announced the arrest of Julie Brown, former clerk of the Town of Potter. Brown, 49, was arrested Friday for allegedly stealing nearly … took place between January 1, 2018, and May 21, 2019. “Ms. Brown violated the trust of her community by allegedly …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Town of Wethersfield – Capital Project (2025M-46)
… capital project? Audit Period January 1, 2020 – March 5, 2025 We extended our audit period to November 1, 2007 to … shed (salt shed). From January 1, 2020 through March 5, 2025, the Board approved expenditures totaling approximately …
https://www.osc.ny.gov/local-government/audits/town/2025/08/15/town-wethersfield-capital-project-2025m-46Village of Hempstead – Budget Review (B7-16-4)
… totaling $4.2 million to liquidate the accumulated deficit in the Village’s general and water funds as of May 31, 2005. … found the significant revenue and expenditure projections in the proposed budget are reasonable. Based on the 2016-17 … rely on real property taxes as an increased revenue source in the future is limited. The Village’s proposed budget …
https://www.osc.ny.gov/local-government/audits/village/2016/04/07/village-hempstead-budget-review-b7-16-4Wyandanch Union Free School District - Budget Review (B19-7-1)
The purpose of our budget review was to provide an independent evaluation of the adopted 2017-18 and 2018-19 budgets, and the proposed 2019-20 budget.
https://www.osc.ny.gov/files/local-government/audits/pdf/wyandanch-br.pdfSachem Public Library – Claims Processing (2016M-327)
… Purpose of Audit The purpose of our audit was to examine the Library’s claims auditing process for the period July 1, 2015 through June 30, 2016. Background … five-member Board of Trustees. Operating expenditures for the 2015-16 fiscal year totaled approximately $9 million. …
https://www.osc.ny.gov/local-government/audits/library/2016/12/02/sachem-public-library-claims-processing-2016m-327Waiting for Special Education - June 2008
Each year in New York City, more than 100,000 public and private school children between the ages of 5 and 21 are referred to the NYC Department of Education.
https://www.osc.ny.gov/files/reports/osdc/pdf/report-3-2009.pdfVertus Charter School – Conflict of Interest and Information Technology (2016M-344)
… audit were to evaluate the School’s financial activities for conflicts of interest and to assess the controls over … a seven-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year total approximately $4.8 million. … information technology (IT) policies and procedures for user accounts, acceptable use, breach notification and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/vertus-charter-school-conflict-interest-and-information-technology-2016mVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41West Henrietta Fire Department, Inc. – Treasurer (2025M-104)
… Department funds? Audit Period January 1, 2023 – August 7, 2025 Understanding the Audit Area A fire department treasurer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2025/12/19/west-henrietta-fire-department-inc-treasurer-2025m-104Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12) 30-Day Response
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12-response.pdfNew York’s Agriculture Industry: A Resilient Part of State and Local Economies
… and Markets, there are over 33,000 farms in the State. 2 In addition, nearly 23 percent of the State’s total land … Source: U.S. Bureau of Labor Statistics As shown in Figure 2, total wages paid by New York farms also increased steadily … the State to work to ensure that this sector continues to thrive. Endnotes 1 United States Department of Agriculture, …
https://www.osc.ny.gov/reports/new-yorks-agriculture-industry-resilient-part-state-and-local-economiesThe Economic Impact of the Great Outdoors
… the 4th of July weekend, many plan to go swimming, camping, hiking, hunting or fishing, visit amusements parks, … make up 18 percent. Conventional activities such as camping, hiking, hunting, fishing, boating, bicycling, and … for festivals, concerts and sporting events; third for camping and hiking; and fourth for boating/fishing and …
https://www.osc.ny.gov/reports/economic-impact-great-outdoorsMontauk Union Free School District – Information Technology (2022M-137)
audit, school, montauk, information technology
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/montauk-union-free-school-district-2022-137.pdf