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Letchworth Central School District - Reserves (2018M-176)
… does not adequately address funding levels resulting in overfunded reserves that are not used. Five reserve funds … necessary and balances are reasonable. Use excess amounts in accordance with statutory requirements and in a manner that benefits taxpayers. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/18/letchworth-central-school-district-reserves-2018m-176Mental Health Education, Supports, and Services in Schools
… whether the New York City Department of Education (DOE) is providing mental health instruction to students as … addition, we also sought to determine the extent to which DOE proactively ensures schools have the mental health … all students. The New York City Department of Education (DOE), the nation’s largest school system, serves …
https://www.osc.ny.gov/state-agencies/audits/2022/08/18/mental-health-education-supports-and-services-schoolsOpinion 2005-7
… , for the collection of water or sewer user fees, charges, rates or rentals, or special assessments not collected … prompt payment discounts, penalties and interest and the acceptance of partial payments, (3) the furnishing of … receipts to each person paying the fees, charges, rentals, rates or assessments, (4) the deposit of all monies collected …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… and, as generally required of a Village officer, does not reside within the Village. In addition, the Village and this …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Maintenance, Inspection, and Testing of the Event Recorder System
… Purpose The objectives of our audit were to determine whether the the Long Island Rail Road (LIRR) maintains and inspects its Event Recorder System (ERS) and whether it … The objectives of our audit were to determine whether the the Long Island Rail Road maintains and inspects its …
https://www.osc.ny.gov/state-agencies/audits/2018/11/07/maintenance-inspection-and-testing-event-recorder-systemInspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … highway bridges and addressed related deficiencies in a timely manner as req …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsOpinion 89-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Whether secondhand equipment of a private entity or a municipality of this State may be … purchased by a county at an auction without contravening the competitive bidding requirements of General Municipal Law …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Mental Health Education, Supports, and Services in Schools (Follow-Up)
… the Program The New York City Department of Education (DOE), the nation’s largest school system, serves … middle, and high schools (excluding charter schools). DOE recognizes the importance of mental health well-being in … to provide access and support during the school day.” DOE also acknowledges that students are underserved, stating …
https://www.osc.ny.gov/state-agencies/audits/2024/05/08/mental-health-education-supports-and-services-schools-followCounty of Rockland – Budget Review (B6-16-19)
… expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The … during which it was authorized to issue obligations and for each subsequent fiscal year during which the deficit obligations are outstanding, its proposed budget for the next succeeding fiscal year. Key Findings The County …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Smithfield Fire District –Controls Over Financial Activities (2015M-113)
… of Fire Commissioners, also has a fire protection contract with the Town of Fenner. The District’s general fund budget … through 2014. The Treasurer does not provide the Board with bank reconciliations for review and there is no evidence … canceled checks. The Treasurer does not provide the Board with monthly budget-to-actual reports. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/07/smithfield-fire-district-controls-over-financial-activities-2015m-113Town of Olive – Claims Processing and Information Technology (2012M-223)
… August 28, 2012. Background The Town of Olive is located in Ulster County and has a population of 4,419. The Town is … four elected members and an elected Town Supervisor. In the 2011 fiscal year, the Town’s operating expenditures … contract information be submitted for claims review. In addition, we reviewed 73 payments and found that 27 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Oswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… District’s financial condition and nonresident tuition for foster students for the period July 1, 2014 through December … not have an effective process to identify all nonresident foster students receiving educational services and bill their … and communicate procedures to ensure that nonresident foster students are properly identified and that accurate …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterOpinion 93-19
… then repealed by section 3 of chapter 626 of the Laws of 1969 eliminating these fees regarding adoptions. The note at …
https://www.osc.ny.gov/legal-opinions/opinion-93-19Franklin Square Public Library - Claims Audit (2018M-48)
… conducted a proper audit of claims. Key Finding The Board does not audit claims. Instead, two of the Board members … to pay them. Library officials generally agreed with our recommendation and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/library/2018/08/24/franklin-square-public-library-claims-audit-2018m-48DiNapoli Announces State Contract and Payment Actions for February 2017
… New York, Inc.; $27.6 million to Legal Services of the Hudson Valley; and $24.8 million to Legal Aid Society of … Inc. for rehabilitation of the Route 4 bridge over the Hudson River in Saratoga and Rensselaer Counties. $2.7 … card documents. State University Construction Fund $6.4 million to LP Ciminelli Inc. to construct and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-announces-state-contract-and-payment-actions-february-2017Excessive Payments for Durable Medical Equipment Rentals (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Medicaid Program Excessive Payments for Durable Medical Equipment Rentals Report 2021S36
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/excessive-payments-durable-medical-equipment-rentals-followSkaneateles Central School District - Online Banking (2019M-2)
… Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings Officials adequately segregated the duties of employees responsible for online banking transactions and adequately established … Determine whether District officials ensured online banking transactions were appropriate and secure …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/29/skaneateles-central-school-district-online-banking-2019m-2Wage Theft Investigations
… system does not provide management with accurate or useful case management reports. Employers may be allowed a payment … Recommendations Develop effective strategies to reduce the case backlog and complete new cases sooner. Work with … plan procedures and update the policies and procedures manual accordingly. Other Related Audits/Reports of Interest …
https://www.osc.ny.gov/state-agencies/audits/2014/06/06/wage-theft-investigationsSuffern Central School District - Financial Condition (2019M-145)
… five years, budgeted expenditures were overestimated by a total of $16.4 million leading to $13.1 million of the … if they are necessary and reduce unneeded reserve funds in accordance with statutes. Approve a comprehensive … Appendix B includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/suffern-central-school-district-financial-condition-2019m-145Selected Safety and Security Equipment at Subway Stations
… Purpose To determine whether the Metropolitan Transportation Authority’s (MTA) New York … tested, maintained, and monitored. This audit covers the period January 1, 2014 to July 29, 2017. Background … (EMD) is responsible for maintaining and monitoring the equipment used to ensure the safety and security of …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-subway-stations