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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… fire apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… with relevant provisions of State Public Housing Law, and the rules and regulations prescribed by the Federal … by the City Mayor and two elected by the tenants. These costs were funded mainly by rental income from tenants and … has not been collecting the annual management service fees as stipulated in the contract with Rivercrest …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsRavena-Coeymans-Selkirk Central School District – Extra-Classroom Activity Funds and Admissions (2020M-169)
… oversight of ECA and admission event collections. ECA club collections and disbursements and sporting event …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/01/ravena-coeymans-selkirk-central-school-district-extra-classroom-activityEnforcement of Article 19-A of the Vehicle and Traffic Law (Follow-Up)
… The amendment, Article 19-A: Special Requirements for Bus Drivers (Law), created qualification standards for bus drivers. The Department of Motor Vehicles (Department) is … comply with its requirements, and ensure that their bus drivers meet the Law’s qualification standards. These …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/enforcement-article-19-vehicle-and-traffic-law-followNewburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… period July 1, 2013 through June 30, 2014. Background The Newburgh Preparatory Charter High School is located in the City of Newburgh, Orange County, and provides high school education …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsTown of Dresden – Financial Condition and Town Clerk Operations (2016M-369)
Town of Dresden Financial Condition and Town Clerk Operations 2016M369
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dresden-financial-condition-and-town-clerk-operations-2016m-369Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The District unnecessarily has online banking access for all if its bank accounts. District officials do not secure … online banking capability to certain accounts. Ensure that all online banking users effectively secure the credentials …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Chazy – Water and Sewer District Financial Operations (2017M-42)
Town of Chazy Water and Sewer District Financial Operations 2017M42
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-chazy-water-and-sewer-district-financial-operations-2017m-42Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has … savings measures and revenue enhancements for the school food service fund. Segregate duties of the staff involved in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaAlfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… Purpose of Audit The purpose of our audit was to determine if access to the … School District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andTown of Moira – Fiscal Oversight and Selected Financial Operations (2016M-350)
… Purpose of Audit The purpose of our audit was to review the Board's oversight of financial operations, the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-moira-fiscal-oversight-and-selected-financial-operations-2016m-350Fillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… inappropriate card use, including: Approximately $38,000 in charges were not properly approved prior to the card being … $12,000 in charges did not have adequate support to show what was purchased. District officials also could have saved … requested and used the lower priced General Services Administrative (GSA) daily lodging rates and did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care to … ended March 31, 2011, Medicaid paid about $321 million for dental claims. From January 1, 2007 through June 8, 2011, … Department of Health: Inappropriate Medicaid Billings for Dental Restorations (2007-S-71) Department of Health: …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… Steven G. James said, “These charges demonstrate that people who are placed in a position of trust and take … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli announced the arrests …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Newark Central School District – Financial Condition and Claims Processing (2016M-267)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingHaldane Central School District – Budget Transfers and Information Technology (2015M-279)
… was to examine internal controls over budget transfers and IT for the period July 1, 2014 through August 19, 2015. … is located in the Town of Phillipstown in Putnam County and the Town of Fishkill in Dutchess County. The District, … privileges within the financial application. The server room is generally not locked even though the door has a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/haldane-central-school-district-budget-transfers-and-informationLockport City School District – Monitoring Transportation Contracts and Costs (2015M-200)
… City School District is located in the City of Lockport and portions of the Towns of Lockport, Cambria and Pendleton, in Niagara County. The District, which … bids or proposals for primary transportations services and the transportation consultant did not provide all of the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/lockport-city-school-district-monitoring-transportation-contracts-andStockbridge Valley Central School District – Payroll and Leave Accruals (2014M-327)
… to examine the District’s internal controls over payroll and leave accruals for the period July 1, 2013 through June … is located in the Towns of Eaton, Lincoln, Smithfield and Stockbridge and the City of Oneida in Madison County, as well as the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/01/16/stockbridge-valley-central-school-district-payroll-and-leave-accruals