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Wayne Central School District – Financial Management (2012M-229)
… Wayne Central School District is located in Wayne County and Monroe County. The District is governed by the Board of … primarily with State aid, sales tax, real property taxes, and grants. Key Finding Over the last five years, District officials consistently underestimated revenues and overestimated expenditures in the adopted budgets by a …
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)
MaineEndwell Central School District Financial Condition 2013M49
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)
… Purpose of Audit The purpose of our audit was to examine the District’s financial records … they are received and are promptly deposited. Develop a process to routinely evaluate and repay interfund loans when …
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)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year ended December 31, 2005. Local … The Town is currently reporting accounts payable in the Hospital fund that are related to the hospital which closed in 2005. While the Hospital fund is …
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
… for the State’s full-benefit dual-eligible population. Key Findings Auditors identified opportunities for cost … of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in … of 714 recipients who no longer had Part D coverage. Key Recommendations Review the $2.9 million in clawback …
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 … January 1, 2012, to July 31, 2013. Background The Town of Minetto is located in Oswego County, is approximately 6 … Town of Minetto Financial Condition 2013M284 …
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)
… District is a district corporation of the State, distinct and separate from the Town, governed by an elected … Findings The Board maintained a lax control environment and did not carry out its responsibility to oversee District financial operations and safeguard District assets. The Board allowed the …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Village of Addison – Board Oversight (2024M-8)
… to three to nine years in State prison in August 2024. As part of her sentence, the former Clerk-Treasurer was required …
https://www.osc.ny.gov/local-government/audits/village/2025/07/11/village-addison-board-oversight-2024m-8Sullivan County Industrial Development Agency – PILOT Program (2013M-161)
… Purpose of Audit The purpose of our audit was to review the Sullivan County Industrial Development Agency (SCIDA) Payment … by a Board comprising nine members appointed by the Sullivan County Legislature. The SCIDA extended benefits … for 58 projects during our audit period. Key Findings The Sullivan County IDA (SCIDA) has established a Uniform Tax …
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)
… was to review administrative compensation, purchasing and financial management practices for the period July 1, … position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred … a written policy that addresses procedures for billing and collection. The Board and Superintendent incurred $70,290 …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationState Agencies Bulletin No. 2234
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2024 M/C Performance Advances and provide … The purpose of this bulletin is to inform agencies of OSCs automatic processing of the April 2024 MC Performance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2234-april-2024-managementconfidential-mc-performance-advancesCity of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … funding of $11 million which will not be available in future years. The City continues to rely on fund balance …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Tuition Assistance Program – Fordham University
… Department: Tuition Assistance Program - CUNY York College (2016-T-1) Higher Education Services … Department: Tuition Assistance Program - Metropolitan College of New York (2015-T-7) …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityComptroller DiNapoli Releases School Audits
… his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and the Plainview-Bethpage Central … being spent appropriately and effectively.” Bethpage Union Free School District – Leave Accruals (Nassau County) … his office completed audits of the Bethpage Union Free School District Commack Union Free School District and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsBilinguals Inc. – Compliance With the Reimbursable Cost Manual
… the costs reported by Bilinguals Inc. (Bilinguals) on its Consolidated Fiscal Reports (CFRs) were calculated properly, … whether the costs reported by Bilinguals Inc on its Consolidated Fiscal Reports were calculated properly …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualHolley Central School District – Financial Condition (2013M-342
Holley Central School District Financial Condition 2013M342
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)
… but are not limited to, increasing necessary reserves, paying off debt, financing one-time expenditures and reducing …
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)
… in the tentative budget for the general, electric and parking funds are reasonable. The water and sewer funds' …
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-devices