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Town of Hounsfield - Claims Auditing (2019M-215)
… for appropriate purposes and properly audited and approved prior to payment. Key Findings The Board did not … for appropriate purposes and properly audited and approved prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2020/01/24/town-hounsfield-claims-auditing-2019m-215Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
Determine whether Company officials ensured that financial activities were properly recorded and reported and that money was safeguarded
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesWest Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… than $115,000. District officials did not obtain quotes for 16 of 21 purchases totaling approximately $56,000. The … may have improperly charged the District more than $14,000 for administrative fees and sales tax. Key Recommendations … legal counsel and, if appropriate, seek reimbursement for the improper charges. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mGenesee Valley Central School District - Financial Management (2019M-231)
… comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a … fund policy, including plans for the use of reserves in accordance with applicable statutes. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/genesee-valley-central-school-district-financial-management-2019m-231Poland Volunteer Fire Company, Inc. - Financial Activities (2019M-218)
… Require more support for collections received, such as tickets or press-numbered receipts, and require two members …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/02/14/poland-volunteer-fire-company-inc-financial-activities-2019mSouthampton Union Free School District – Financial Management (2024M-43)
… Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund … annual budgets. Did not have support for the establishment of six reserves, overfunded two reserves and may have … the Southampton Union Free School District District Board of Education Board and officials effectively managed fund …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Hector – Employee Compensation (2024M-85)
… Determine whether Town of Hector (Town) employee compensation was authorized, accurate and supported. Key Findings Town employee compensation was not always authorized, accurate and … Determine whether Town of Hector Town employee compensation was authorized accurate and supported …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85West Fort Ann Volunteer Fire Company – Internal Controls Over Financial Activities (2014M-242)
… 1, 2013 through April 30, 2014. Background The West Fort Ann Volunteer Fire Company is a not-for-profit volunteer organization located in the Town of Fort Ann in Washington County. The Company, which is governed by a … West Fort Ann Volunteer Fire Company Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/11/14/west-fort-ann-volunteer-fire-company-internal-controls-overState Comptroller DiNapoli Releases School District Audit
… network user accounts and permissions to determine whether they were appropriate or needed to be disabled. In addition, … and administrative operations, protecting IT assets is critical. Find out how your government money is spent at … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-audit-0Opinion 91-62
… reservation of right to use) CONSTITUTIONAL LAW -- Gifts and Loans (gift of property from village to public library) … to itself the right to use a portion of the building and planned improvements thereto for village purposes. You … to itself the right to use a portion of the building and planned improvements thereto for village purposes. You …
https://www.osc.ny.gov/legal-opinions/opinion-91-62Management and Maintenance of Non-Revenue Service Vehicles (Follow-Up)
… Objective To assess the extent of implementation of the 11 recommendations included in our initial audit report, Management and Maintenance of Non-Revenue Service Vehicles ( 2020-S-31 ). Background New … To assess the extent of implementation of the 11 recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2025/04/11/management-and-maintenance-non-revenue-service-vehicles-followEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… range of services including, but not limited to, hospital services, office visits, home care, medical … rate schedules for the payment of inpatient and outpatient hospital services. Empire’s hospital contracts also allow certain special items, such as …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsOversight of the Early Intervention Program
… July 2018 through February 2022. About the Program When a child has a developmental delay or disability, their early … the sooner services begin, the less likely it is that the child will need more intensive and expensive special … and provide appropriate intervention to improve child and family developments. The Department oversees both …
https://www.osc.ny.gov/state-agencies/audits/2023/02/28/oversight-early-intervention-programSelected Aspects of Capital Program Project Management
… (MTA) – New York City Transit’s (Transit) Department of Capital Program Management (CPM) has a formal capital … scope, time, quality, and budget to the satisfaction of stakeholders. The audit covered capital projects that were … by the State Legislature. Transit is an affiliated agency of the MTA that operates New York City subway and bus service …
https://www.osc.ny.gov/state-agencies/audits/2019/07/29/selected-aspects-capital-program-project-managementDiNapoli Releases Fiscal Stress Scores for Villages and Some Cities
… each of which have fiscal years ending on June 30. Red Flags Raised About Local Governments Not Submitting … with our office is increasing,” DiNapoli said. “This is a red flag. Gaps in filing undermine transparency and create missed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-releases-fiscal-stress-scores-villages-and-some-citiesOpinion 90-20
… or statutory amendments that bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Particular … officer of the fire department, or if the fire department does not have a treasurer or other fiscal officer, to the … tax moneys is required, in turn, to distribute the amount received to the fire companies constituting the fire …
https://www.osc.ny.gov/legal-opinions/opinion-90-20Opinion 89-60
… Inspector (engaged in private business of performing home inspections) GENERAL MUNICIPAL LAW, §§801, 805-a(1)(b), … inspector engaged in the private business of performing home inspections for prospective purchasers of homes does not … inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes …
https://www.osc.ny.gov/legal-opinions/opinion-89-60College Readiness
… and included students who were expected to graduate high school by August 2019. About the Program According to the … occupations require education beyond a high school diploma – a college degree or advanced certificate … However, nearly half of all students who do complete high school and go to college require remedial courses and nearly …
https://www.osc.ny.gov/state-agencies/audits/2022/10/04/college-readinessDiNapoli: State's Pandemic Response to Nursing Homes Hindered by Ill-Prepared State Agency
… was unprepared to respond to infectious disease outbreaks at nursing homes, even before the COVID-19 pandemic hit New … have identified and helped limit the spread of COVID-19 at nursing homes. State auditors also found that DOH did not … are extremely troubling. The public was misled by those at the highest level of state government through distortion …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-states-pandemic-response-nursing-homes-hindered-ill-prepared-state-agencyDiNapoli: SED Oversight of Career Training Programs Falling Short
… students.” Approximately 136,000 New York students outside of New York City graduate high school each year. About 6 … showing they have met the academic and industry standards of a CTE program, boosting the likelihood of finding work in a particular field. More than 140 school …
https://www.osc.ny.gov/press/releases/2020/12/dinapoli-sed-oversight-career-training-programs-falling-short