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West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… three instances where no date was on the address verification document or the date was several years old; and … because the School has not fully developed its residence verification process. Key Recommendation Ensure that proof of …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314DiNapoli Calls on Companies to Increase Board Diversity
… portfolio of public and private equities, fixed income, real estate and alternative instruments. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-calls-companies-increase-board-diversityNew York State Comptroller Thomas P. DiNapoli Statement on Reimbursement for Multi-Year Financial Planning for Stressed Local Governments
… municipalities identified as experiencing fiscal stress to be reimbursed by the state Financial Restructuring Board … financial planning into their budgeting process. “I want to thank the Governor Andrew Cuomo for recognizing the …
https://www.osc.ny.gov/press/releases/2014/12/new-york-state-comptroller-thomas-p-dinapoli-statement-reimbursement-multi-year-financial-planningMahopac Central School District – Financial Condition (2013M-302)
… Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of … year. Our audit determined the District is not currently in fiscal stress. District officials developed reasonable …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Mexico Academy Central School District –Financial Management (2016M-219)
… officials effectively managed the District’s finances for the period July 1, 2014 through April 5, 2016. Background The Mexico Academy Central School District is located in the Towns of Hastings, Mexico, New Haven, … the understanding that these budgetary revenue sources are finite. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219New York Schools Reported More Than 32,000 Violent and Disruptive Incidents in the 2017-18 School Year
… or $15 million, of these expenditures was spent on video surveillance equipment. Nearly $8 million went to …
https://www.osc.ny.gov/press/releases/2019/08/new-york-schools-reported-more-32000-violent-and-disruptive-incidents-2017-18-school-yearLake Placid Central School District – Investment Program (2023M-94)
… Lake Placid School District (District) officials developed and managed a comprehensive investment program. Key Findings District officials did not develop and manage a comprehensive investment program. The Assistant Superintendent for Business, Finance and Support Services (Assistant Superintendent) and District …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-investment-program-2023m-94Ausable Valley Central School District - Claims Auditing (2018M-190)
… and have initiated, or indicated they planned to initiate corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-claims-auditing-2018m-190Opinion 2006-10
… of town engineer) -- Real Property (use of proceeds from lease of district property) MUNICIPAL FUNDS -- Accounting … town outside village monies); (crediting proceeds from the lease of town and special district property) -- Deposits and … WATER IMPROVEMENTS -- Real Property (proceeds from the lease of) ZONING AND PLANNING -- Expenses (broadcasting …
https://www.osc.ny.gov/legal-opinions/opinion-2006-10Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualDiNapoli: Second Former Mechanic at State Police Garage Pleads Guilty to Felony
… based in Oneida. Rapasadi was convicted of ordering auto parts and tools for personal use on the state police-paid account at United Auto Supply. DiNapoli’s analysis of thousands of United Auto Supply invoices found that between April 2015 and …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-second-former-mechanic-state-police-garage-pleads-guilty-felonyOpinion 90-23
… BONDS AND NOTES -- Debt Limit (exclusion from - cities of Buffalo, Rochester and Syracuse) STATE CONSTITUTION, ARTICLE … VIII, §§6, 12; LOCAL FINANCE LAW, §105.00: The cities of Buffalo, Rochester and Syracuse may exclude from their … such purpose, does not exceed $10,000,000 in the case of Buffalo and Rochester and $5,000,000 in the case of Syracuse. …
https://www.osc.ny.gov/legal-opinions/opinion-90-23Southern Cayuga Central School District – Financial Condition (2020M-77)
… condition. The Board underestimated revenues by an average of $141,038 and overestimated appropriations by an average of $1.3 million over the three completed years. As a result, … use about $1.1 million in appropriated fund balance. As of June 30, 2019, recalculated surplus fund balance totaled …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/southern-cayuga-central-school-district-financial-condition-2020m-77Opinion 88-40
… Custody by the fiscal officer of one participant of any or all moneys made available for expenditure for the joint …
https://www.osc.ny.gov/legal-opinions/opinion-88-40Upstate Medical University's Billing Practices
… treatment of the most prevalent human diseases, such as cancer, diabetes, and heart disease. Its overarching mission … serves through education, biomedical research, and health care. Upstate employs 9,640 employees at its numerous … with over 30 insurance carriers to provide health care for their insured members. All hospitals operate knowing that …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesOrange County Probation Department – Restitution Payments (S9-20-1)
… totaling $72,431 were properly followed up on as required. In addition, officials did not maintain an accurate list of … Appendix B includes our comments on issues raised in the County’s response letter. …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/orange-county-probation-department-restitution-payments-s9-20-1Adirondack Central School District – Information Technology (2022M-61)
… District’s network to help safeguard personal, private, and sensitive information (PPSI). Key Findings District … (SLA) to clearly identify the provider’s responsibilities and specific services to be provided. Officials did not … a cyber incident could result in the loss of data and serious operational interruption. The District had three …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/adirondack-central-school-district-information-technology-2022m-61Brighton Fire District – Non-Payroll Disbursements (2020M-133)
… - pdf ] Audit Objective Determine whether Brighton Fire District (District) officials ensured that non-payroll disbursements … procured, properly approved, adequately supported and for District purposes. Key Findings District officials did not … Determine whether Brighton Fire District District officials ensured that nonpayroll …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/23/brighton-fire-district-non-payroll-disbursements-2020m-133Morris Central School District – Fund Balance Management (2023M-47)
… (Board) and District officials effectively managed fund balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with … and the District levied more taxes than needed to fund operations. The Board overestimated appropriations from …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/28/morris-central-school-district-fund-balance-management-2023m-47Evergreen Charter School – Credit Card Purchases (2024M-143)
… were for a proper School purpose. When credit card charges are not properly approved or adequately supported, it could … charges or unauthorized payments being unresolved. The Board of Trustees (Board) and School officials did not … officials could not explain who used the points and for what purpose. Key Recommendations The audit report includes …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/07/11/evergreen-charter-school-credit-card-purchases-2024m-143