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Bilinguals Inc. – Compliance With the Reimbursable Cost Manual
… referred to as the Programs) to children residing in New York City as well as Nassau, Suffolk and Westchester … $27,329 in excessive compensation paid to the Executive Director (ED) and the Assistant Executive Director (AED); and …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualHolley Central School District – Financial Condition (2013M-342
… activity related to the capital projects fund, the debt service fund and encumbrances which understated unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Mattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… that limit each year. The Board has not adopted a policy or plan for accumulating and using reserves funds and District officials did not provide any calculations or justifications for the funding levels of the various …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mVillage of Endicott -- Budget Review (B17-4-7)
… fiscal year. Background The Village of Endicott is located in Broome County. Chapter 91 of the Laws of 2004 authorized … to exceed $2 million to liquidate the accumulated deficit in the Villag's general fund as of May 31, 2004. New York … the significant revenue and expenditure projections in the tentative budget for the general, electric and parking …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and mobile … compensation reserve funds were inappropriately used to fund other unrelated general fund operating costs. The … of personal use. We found that 25 devices had minimal to no discernible use for District purposes and were used …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Agencies Bulletin No. 220
… Security Supervisors Unit (Bargaining Unit 61) employees in the following agencies: Office of General Services … which implements the 1999-2003 Agreement for employees in the Security Supervisors Bargaining Unit (BU61), provides … Briefing pay for employees who occupied positions in the Unit during the 1999-2000 fiscal year. For Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/220-adjustment-pre-shift-briefing-1999-2000Examination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
The objectives of our examination were to determine whether UI benefit payments approved by the Department of Labor were appropriate and comply with laws
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018State Comptroller DiNapoli Releases Municipal Audits
… and work progress through photographic evidence. In addition, city officials ensured construction change … and after a thorough review. They avoided $11.3 million in interest and financing costs over 30 years by obtaining a … (Nassau County) The village’s check signing process does not comply with village policy and the village treasurer …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Low Income Home Energy Assistance Program – Federal Funding and New York
… below 130 percent of the federal poverty level or if at least one adult household member is a recipient of certain … 2015 – 2024 Source: OTDA, Monthly Caseload Statistics at https://otda.ny.gov/resources/caseload/ HEAP Benefits and … 2015 – 2024 Source: OTDA, Monthly Caseload Statistics at https://otda.ny.gov/resources/caseload/ HEAP Households …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/low-income-home-energy-assistance-programCity of Lockport -- Budget Review (B1-15-20)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2015/11/04/city-lockport-budget-review-b1-15-20Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County … The SCIDA was established in 1970 and is governed by a Board comprising nine members appointed by the Sullivan …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… funds, except those properly restricted in reserve funds or budgeted for and approved in the capital budget, are …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationWayne Central School District – Financial Management (2012M-229)
… Background The Wayne Central School District is located in Wayne County and Monroe County. The District is governed … underestimated revenues and overestimated expenditures in the adopted budgets by a total of $20.5 million. As a … limits, District officials: appropriated $4.6 million in fund balance that was not needed to fund the budget, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Maine-Endwell Central School District – Financial Condition (2013M-49)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, through January 3, 2013. Background The Maine-Endwell Central School District is located in the Towns of Maine, Nanticoke, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49Skaneateles Central School District – Records and Reports (2015M-154)
… our audit was to examine the District’s financial records and reports for the period July 1, 2013 through December 31, … School District is located in the Towns of Sennett, Niles and Owasco in Cayuga County and the Towns of Skaneateles, Marcellus and Spafford in …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154Town of Marion – Misappropriation of Justice Court Cash Collections (2023M-149)
… collected between January 1, 2016 through May 31, 2021. In August 2023, the former court clerk pled guilty to grand larceny in the second degree, corrupting the government in the second degree, tampering with records in the first …
https://www.osc.ny.gov/local-government/audits/town/2024/01/26/town-marion-misappropriation-justice-court-cash-collections-2023m-149Town of Sidney – Budget Review (B4-13-19)
… the significant revenue and expenditure projections in the Town’s preliminary budget for the 2014 fiscal year are reasonable. Background The Town of Sidney, located in Delaware County, issued debt totaling $2.5 million to … review, we found that revenue and expenditure projections in the proposed budget are reasonable. The Town is currently …
https://www.osc.ny.gov/local-government/audits/town/2013/11/05/town-sidney-budget-review-b4-13-19Medicaid Program – Medicare Part D Clawback Payments
… whether the Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state … program. Effective January 1, 2006, pursuant to the Medicare Prescription Drug, Improvement, and Modernization …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTown of Minetto – Financial Condition (2013M-284)
… Purpose of Audit The purpose of our audit was to review the Town’s financial condition for the period January 1, 2012, to July 31, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Sodus Center Fire District – Board Oversight (2017M-108)
… to examine the Board’s oversight of financial operations for the period January 1, 2015 through March 13, 2017. Background The Sodus Center Fire District is located in the Town of Sodus in Wayne County. The … District is a district corporation of the State, distinct and separate from the Town, governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108