Search
Village of Weedsport – Financial Management (2025M-76)
… funds totaling $696,548 (44 percent of the upcoming year’s budget) and $336,015 (94 percent of the upcoming year’s budget), respectively, at the end of the 2024-25 fiscal year. … our recommendations, and their response is included in Appendix B. Appendix C includes our comment on the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2025/12/12/village-weedsport-financial-management-2025m-76Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… October 10, 2013. Background The Company is located in the Town of Pomfret, in Chautauqua County. The Company is operated in accordance with its by-laws, which stipulate that an …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialWyandanch Public Library – Oversight of Library Resources (2013M-399)
… 30, 2012. Background The Wyandanch Public Library is a School District Public Library that is located in the … cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to provide meals or refreshments at Library …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Town of Pittstown – Records and Reports (2013M-5)
… on the Supervisor’s monthly reports did not agree with bank balances or accounting records for any of the 17 months … during 2011. The Supervisor’s AUDs did not agree with bank records, resulting in, for example, general fund cash … made them aware of differences between cash accounts and bank accounts and the numerous mispostings to the accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Hamden – Financial Condition (2013M-86)
… 2011, to February 22, 2013. Background The Town of Hamden is located in Delaware County. The Town Board which comprises … members – governs the Town. The Town’s 2013 annual budget is $1.2 million. Key Findings The Board has not properly … for budgetary purposes over which there is direct control (such as real property taxes) to fund appropriation increases …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Town of Milford – Justice Court Operations (2014M-279)
… 2013 through July 9, 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town is governed by an elected five-member Town Board, which is … sufficient mitigating controls over financial activity, such as segregation of duties. The Board did not always …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period … to provide transportation to medically necessary services for those recipients who are unable to obtain transportation … and transferring these services to the Medicaid fee-for-service program (in which Medicaid reimburses providers …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andState Agencies Bulletin No. 1327
… or as the result of a correction, should be handled on a case by case basis depending on whether the monies were earned during …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1327-first-phase-deficit-reduction-plan-psnu-employees-summer-seasonalDivision of Housing and Community Renewal Bulletin No. DH-62
… not processed automatically. Affected Employees Employees in the Rent Regulation Services Unit – BU67 who meet the … Eligibility Criteria Performance Advance Employees in graded positions (Grade 001-032) and NS positions (Grade … for a performance advance provided the employee: Is in a BU67 position on the payment effective date; and Has …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-62-october-2013-district-council-37-dc37-performanceComptroller DiNapoli Releases School Audits
… impacted by commercial property owners’ successful tax certiorari claims. In 2007, district officials issued $194 million in debt to pay tax certiorari claims. The repayment of this debt started in …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … Violation Operations (Fulton County) City officials have not established sufficient procedures for pursuing the … 1,757 parking violations totaling approximately $44,000 if it collected fines for 85 percent of the parking violation …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Praises NYC Comptroller Stringer's City Pension Fund Reforms
… seven years at the New York State Common Retirement Fund. Today, the state pension fund stands as a national model for … The proposals laid out by City Comptroller Stringer today will no doubt do the same for the city’s pension funds. …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-praises-nyc-comptroller-stringers-city-pension-fund-reformsCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… to approximately 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followDiNapoli: 23 School Districts Designated in Fiscal Stress
… closely as the pandemic continues, prices rise and staffing issues mount.” DiNapoli’s Fiscal Stress Monitoring … aside $15.8 million (71%) of this for non-public schools. Staffing Cuts: Facing a bleak fiscal picture, 330 districts … salaries), with 12 districts making cuts of 10% or more. Staffing reductions were far more common in high-need school …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-23-school-districts-designated-fiscal-stressCity of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… steps to increase physical accessibility to programs and services provided at selected City facilities. Key Findings … steps to increase physical accessibility to programs and services provided at selected City facilities …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36Compliance With Jonathan's Law
… Objective To determine whether the Office of Mental Health is complying with the requirements established under … With Developmental Disabilities, the Office of Mental Health (OMH), or the Office of Alcoholism and Substance Abuse … To determine whether the Office of Mental Health is complying with the requirements established under …
https://www.osc.ny.gov/state-agencies/audits/2019/07/19/compliance-jonathans-lawMedicaid Program – Improper Overlapping Medicaid and Essential Plan Enrollments
To determine whether Medicaid and Essential Plan enrollments determined by NY State of Health were accurately reflected in eMedNY when individuals transitioned between the Medicaid and Essential Plan programs and to identify overpayments resulting from inaccurate enrollments
https://www.osc.ny.gov/state-agencies/audits/2022/10/11/medicaid-program-improper-overlapping-medicaid-and-essential-plan-enrollmentsEnvironment, Energy and Agriculture – 2021 Financial Condition Report
… of these emissions. Ammonia – 43,180 tons. Agricultural livestock and fertilizer application combined accounted for … of $276.2 million, New York was the second largest apple producer in the nation. New York was the fourth largest milk producer in the nation, with total sales of $2.8 billion. …
https://www.osc.ny.gov/reports/finance/2021-fcr/environment-energy-and-agricultureOversight of the Early Intervention Program
… and ensuring equitable and timely access to services for children across the State. The audit covered the period from … and expensive special education services later. Young children missing these opportunities for early intervention … Child Find system (Child Find) that ensures eligible children in the State are identified, located, and referred …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programState Agencies Bulletin No. 2355
… chartfield string attached to the ZZZ (Default) position pool established for that department. If the ZZZ position pool also contains a lapsing account code, OSC Payroll will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2355-sfs-chartfield-strings-payserv-09152025-09302025-lapse-dates