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Opinion 93-26
… has formed an ambulance district and contracted with a not-for-profit corporation for the provision of personnel to operate district-owned … the services of the ambulance district and retain the fees for use by the district. Pursuant to articles 12 or 12-A of …
https://www.osc.ny.gov/legal-opinions/opinion-93-26Town of Ellery – Justice Court (2014M-269)
… 2009 through August 6, 2014. Background The Town of Ellery is located in Chautauqua County and has a population of approximately 4,400. The Town is governed by an elected five-member Town Board and …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/02/06/town-ellery-justice-court-2014m-269East Moriches Union Free School District - Financial Condition Management (2022M-1)
Determine whether the East Moriches Union Free School District’s (District’s) Board of Education (Board) and Superintendent effectively managed the District’s financial condition.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/east-moriches-2022-01.pdfCanajoharie Volunteer Fire Department – Financial Activities (2023M-135)
… ensured that financial activities were properly recorded and supported. Key Findings Department officials did not … $33,280, provide timely monthly reports to officials for eight of the 13 months in our audit period or prepare … Recommendations Provide clear guidance for maintaining accounting records, receiving collections and reviewing and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2024/02/23/canajoharie-volunteer-fire-department-financial-activitiesComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … could have saved nearly $60,000 if they had utilized state contracts or sought competition through competitive … need to improve their monitoring of service contracts. Contract agencies did not always submit performance and …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-auditsOversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) 30-Day Response
To determine whether the Department’s monitoring and inspection of nursing homes is sufficient to determine if nursing homes perform comprehensive ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/2020-sga-19f35-response.pdfUrban Choice Charter School - Credit Card Expenditures (2019M-192)
Determine whether School officials ensured credit card purchases were adequately supported and for appropriate purposes.
https://www.osc.ny.gov/files/local-government/audits/pdf/urban-choice-charter-2019-192.pdfDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… and supported. Key Findings The Board ensured the $746,000 in cash receipts were deposited, recorded and reported and … to ensure that all receipts were deposited. $4,700 in fees were waived without evidence of Board approval. $300 …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Medicaid Program – Cost Saving Opportunities on Payments of Medicare Part C Claims
… Medicaid cost savings can be achieved by modifying the reimbursement methodology for Medicare Part C cost-sharing claims in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-cost-saving-opportunities-payments-medicare-part-c-claimsCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health remitted commercial drug rebate revenue related to Empire Plan drug utilization in accordance with its …
https://www.osc.ny.gov/state-agencies/audits/2020/08/21/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceYorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
Determine whether the Yorkshire-Pioneer Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/yorkshire-pioneer-s9-22-4.pdfPalmyra-Macedon Central School District – In-School Internet Connectivity (S9-22-2)
Determine whether the Palmyra-Macedon Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/palmyra-macedon-s9-22-2.pdfBethlehem Central School District – In-School Internet Connectivity S9-22-1
Determine whether the Bethlehem Central School District (District) used resources to ensure the District’s Internet connectivity meets the Federal Communications Commission’s (FCC) recommended bandwidth.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/bethlehem-s9-22-1.pdfValhalla Union Free School District - Network User Accounts (2022M-6)
Determine whether Valhalla Union Free School District (District) officials adequately managed network user accounts in order to help prevent unauthorized use, access and/or loss.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/vallhalla-2022-26.pdfCortlandville Fire District – Credit Cards (2020M-57)
… whether credit card purchases were adequately supported, for appropriate purposes and paid timely. Key Findings The Board approved credit card … $18,124 without adequate supporting documentation. The District incurred penalty charges totaling $393 for late …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/07/10/cortlandville-fire-district-credit-cards-2020m-57Town of Deerpark – Real Property Tax Collections (2017M-277)
Town of Deerpark – Real Property Tax Collections (2017M-277)
https://www.osc.ny.gov/files/local-government/audits/pdf/lgsa-audit-town-2018-deerpark.pdfTable 2 - Overlapping Real Property Tax Levies Per Year - 2012
Table 2 - Overlapping Real Property Tax Levies Per Year - 2012
https://www.osc.ny.gov/files/local-government/data/excel/2012table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2011
Table 2 - Overlapping Real Property Tax Levies Per Year - 2011
https://www.osc.ny.gov/files/local-government/data/excel/2011table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2010
Table 2 - Overlapping Real Property Tax Levies Per Year - 2010
https://www.osc.ny.gov/files/local-government/data/excel/2010table2.xlsTable 2 - Overlapping Real Property Tax Levies Per Year - 2009
Table 2 - Overlapping Real Property Tax Levies Per Year - 2009
https://www.osc.ny.gov/files/local-government/data/excel/2009table2.xls