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Central Islip Union Free School District - Claims Audit Process (2018M-170)
… $114,333 without documentation to support that the prices charged were accurate. Key Recommendation Ensure prices paid are in accordance with quotes, bids or contracts. … officials agreed with our findings and indicated they plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/12/central-islip-union-free-school-district-claims-audit-process-2018m-170DiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… of the former treasurer of Pulteney Fire District #2 in Steuben County. Lisa Stone, 44 of Hammondsport, was charged with grand larceny in the third degree (class D felony) and falsifying business … office uncovered the misappropriation of more than $5,000 in public funds. Stone confessed to DiNapoli’s staff and the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsTown of Stanford – Financial Management (2021M-130)
… Board properly managed the Town’s financial condition and adopted realistic budgets. Key Findings The Board did not properly manage the Town’s financial condition and did not adopt realistic budgets. The Board: Adopted an unbalanced 2020 budget that was missing information and misleading, which resulted in a 58 percent decrease in …
https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-stanford-financial-management-2021m-130About this Report – 2023 Financial Condition Report
… (ACFR). Financial condition is a broad concept aimed at assessing the ability of a government to balance recurring …
https://www.osc.ny.gov/reports/finance/2023-fcr/about-reportDiNapoli: Weak Oversight Leads to Tax Breaks for Ineligible Properties
… management plan that includes, among other things, a map identifying boundary lines and acreage of eligible and … Forest Tax Programs Online Tool Interactive Statewide Map of Tax Breaks Track state and local government spending …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-weak-oversight-leads-tax-breaks-ineligible-propertiesComptroller DiNapoli Releases State Audits
… claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using … comply with some regulations and administrative procedures for Medicaid program participation. Department of Health: … Practices (2013-S-56) Auditors found opportunities exist for the trust to improve its practices related to revenue …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsCity of Amsterdam – Treasurer’s Office Collections (2022M-203)
… (Controller) effectively managed the Treasurer’s office cash collection process and ensured accounts receivable were … process and software system were deficient, allowing for 916 unaccounted for receipt numbers. Large unreconciled accounts receivable variances …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
Determine whether the Indian Lake Central School District (District) maximized Medicaid reimbursements by claiming all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/indian-lake-2021-150.pdfVillage of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for … Village of Northville Joint Youth Activity Program 2016M339 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339DiNapoli Audit: Drivers for Disabled New Yorkers Drove with Suspended Licenses; Racked up Hundreds of Violations, Including Speeding Through School Zones
… traffic violations were issued to 144 vehicles, racking up $43,000 in fines, penalties and interest as of Oct. 2017. … such as using a cell phone while driving and for backing up unsafely. Another employee received 12 points between July … a cell phone while driving, failing to stop at a stop sign, and speeding. Tickets are often paid late because the …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-drivers-disabled-new-yorkers-drove-suspended-licenses-racked-hundreds-violationsClarence Central School District – Financial Condition Management (2022M-46)
audit, clarence, school district, Financial condition, overestimated appropriations, surplus fund balance, encumbrances
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/clarence-2022-46.pdfOversight of Juvenile Justice Facilities
… sanitary conditions, and provide health screenings upon admission. Further, OCFS must ensure that facility staff are … facilities. For example: OCFS has not ensured that certain admission assessments and screenings, including … often have a history of medical neglect. We reviewed admission files for 101 youth at six DJJOY residential …
https://www.osc.ny.gov/state-agencies/audits/2024/04/03/oversight-juvenile-justice-facilitiesGreenville Central School District – Information Technology (2021M-156)
Determine whether Greenville Central School District (District) officials established adequate network user account controls to prevent unauthorized use or access.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/greenville-2021-156.pdfVillage of Akron – Selected Financial Activities (2016M-133)
… operating funds and hinders the development of long-term solutions. Key Recommendations Bill both water and sewer …
https://www.osc.ny.gov/local-government/audits/village/2016/08/26/village-akron-selected-financial-activities-2016m-133Fund Balance Reporting and Governmental Fund Type Definitions
explain the new GAAP reporting requirements for fund balance and special revenue funds, and the effects on AUD school districts ST-3
https://www.osc.ny.gov/files/local-government/publications/pdf/gasb54.pdfNorwich City School District - Fund Balance Management (2018M-198)
… budgeted each year for various known expenditures and revenues. Developed a long-term financial plan that was … balanced budgets based on historical or known amounts and reduce the reliance on fund balance as a financing … that is unavailable. Maintain reasonable fund balances and reserves in accordance with adopted policies. Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/30/norwich-city-school-district-fund-balance-management-2018m-198Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
The purpose of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017.
https://www.osc.ny.gov/files/local-government/audits/pdf/chautauqua-co-soil-water-2017-199.pdfDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… York State Police announced William Storrs, a former fire chief and treasurer, was arrested today for stealing $101,000 from the Marbletown Volunteer Fire … in Newark, New York. “William Storrs was elected fire chief after serving as treasurer, and took advantage of these …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentState Agencies Bulletin No. 2251
… The purpose of this bulletin is to notify agencies of the 2024-25 school year maximum salary limit and pensionable … and 408 (k) (6) (D) (ii) will increase to $345,000 for the 2024-25 school year for TRS Tier 5 plan participants. In … Effective in Administration paychecks beginning July 3, 2024, and Institution paychecks beginning July 11, 2024. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2251-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limitState Agencies Bulletin No. 2351
… of the 2025-26 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members. Affected Employees: … Chapter 504 of the Laws of 2009, Legislation established a pensionable overtime earnings limit of $15,000. This amount … of the 202526 school year maximum salary limit and pensionable overtime earnings limit for Tier 5 TRS members …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2351-tier-5-maximum-salary-limit-and-pensionable-overtime-ot-earnings-limit