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McConnellsville Fire District – Financial Operations (2014M-19)
… was to review the oversight of financial operations of the District for the period of January 1, 2012 through October 31, 2013. Background The McConnellsville Fire District is a district corporation of the State, distinct and separate from … McConnellsville Fire District Financial Operations 2014M19 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19Northeastern Clinton Central School District – Payroll (2016M-76)
… Purpose of Audit The purpose of our audit was to assess the District’s payroll procedures for the period … a payroll policy that included oversight procedures to mitigate the risks associated with outsourcing payroll, … all. The Superintendent did not compare payroll registers to source documents when certifying payrolls. Three employees …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/northeastern-clinton-central-school-district-payroll-2016m-76Lancaster Central School District – Financial Condition (2016M-101)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budgets that included the use of fund balance and reserves to finance operations. District officials have not developed a plan to ensure that debt reserve funds …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Management and Control of Overtime Costs (Follow-Up)
… included in our initial audit report, Management and Control of Overtime Costs (Report 2009-N-15). Background Our … 2012, determined that HHC did not effectively manage and control its overtime costs. As a result, HHC officials lacked … York City Health and Hospitals Corporation: Management and Control of Overtime Costs (2009-N-15) …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/management-and-control-overtime-costs-followDebt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their notes and bonds at private or negotiated sale to first secure the New York State Comptroller’s … public authority debt issuances. Finally, municipalities, school districts and district corporations are authorized to … Law ( Sections 90.00 and 90.10 ) is that municipalities, school districts and district corporations secure the …
https://www.osc.ny.gov/debt/approvalsOntario County Four Seasons Development Corporation – Procurement (2021M-197)
… Determine whether Ontario County Four Seasons Development Corporation Corporation officials used a competitive process …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/04/29/ontario-county-four-seasons-development-corporationWassaic Fire District – Purchasing and Claims Processing (2017M-8)
… of Audit The purpose of our audit was to examine the District’s purchasing practices and claims processing for the period January 1, 2015 through September 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, … Wassaic Fire District Purchasing and Claims Processing 2017M8 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Webb Union Free School District – Financial Management (2022M-53)
… realistic budgets and properly managed fund balance in accordance with statute. Key Findings The Board and … The Board consistently overestimated appropriations in the 2018-19 through 2020-21 budgets by a total of $3.7 … realistic budgets and properly managed fund balance in accordance with statute …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/town-webb-union-free-school-district-financial-management-2022m-53Town of Corning – Procurement (2020M-93)
… officials used a competitive process to procure goods and services. Key Findings Town officials did not always seek … required, when purchasing goods or obtaining professional services. Of the purchases totaling $455,792 from 35 vendors … providers we examined, Town officials purchased goods and services totaling $299,046 from 21 vendors and nine providers …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Town of Oppenheim – Town Clerk Operations (2014M-248)
… million. Key Findings The Clerk did not issue receipts when other adequate documentation did not exist. The Clerk … duplicate receipts for all Town transactions when no other form of adequate documentation is available. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Contributing Toward Your Retirement – Special 20- and 25-Year Plans
… you actually earned in the last completed State fiscal year (April 1 to March 31). Part-time employee contribution … annualized wages. Contribution rates are set April 1 each year. These are mandatory contributions; they will not …
https://www.osc.ny.gov/retirement/publications/1517/contributing-toward-your-retirementHillsdale-Copake Fire District – Cash Disbursements (2025M-111)
… on preparing and filing your CAP, please refer to our brochure, Responding to an OSC Audit Report , which you …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/01/09/hillsdale-copake-fire-district-cash-disbursements-2025m-111DiNapoli: Allegany County Woman Arrested for Theft of Nearly $30,000 in Pension Checks
… York State Comptroller Thomas P. DiNapoli, Allegany County District Attorney Ian Jones and the New York State Police … to protect the integrity of our pension system and I thank District Attorney Jones and the state Police for working with … members, the Comptroller’s Office, and the Allegany County District Attorney’s Office in making this arrest.” Burrows’ …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-allegany-county-woman-arrested-theft-nearly-30000-pension-checksComptroller DiNapoli Releases School Audits
… School District , Hicksville Union Free School District , Highland Falls-Fort Montgomery Central School District , … methods for the procurement of goods and services. Highland Falls-Fort Montgomery Central School District – … GilboaConesville CSD Hicksville Union Free School District Highland FallsFort Montgomery CSD MadridWaddington CSD and …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1The Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… either a Board of Directors (cooperatives) or a managing agent (rentals and cooperatives). Applicants apply to the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsImproper Managed Care Payments for Misclassified Patient Discharges (Follow-Up)
… included in our initial audit report, Improper Managed Care Payments for Misclassified Patient Discharges (Report … recipients receive their medical services through managed care, whereby the Department pays managed care organizations (MCOs) a monthly premium for each enrolled …
https://www.osc.ny.gov/state-agencies/audits/2023/12/06/improper-managed-care-payments-misclassified-patient-discharges-followState Agencies Bulletin No. 2166
… used for such critical tasks as direct employee contact, mailing of Form W-2 statements, mailing of paycheck and direct deposit advices, determining … It is essential that PayServ contains correct and current address information for all NYS employees. In an effort to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2166-new-york-state-payroll-online-nyspo-employee-address-updateAdministration and Collection of Real Estate Transfer Taxes (Follow-Up)
… electronic submission) at the time of our audit, of which only a small portion was entered into an electronic system …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/administration-and-collection-real-estate-transfer-taxes-followEfforts to Collect Delinquent Taxes
… Division. Not all debts include a tax amount; some include only penalties and/or interest. There could be just a penalty …
https://www.osc.ny.gov/state-agencies/audits/2021/08/24/efforts-collect-delinquent-taxesMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill individuals … not allowed in conjunction with hospice (such as Assisted Living) and services that are covered by the Medicare hospice …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-covered