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Port Ewen Fire District – Financial Management (2024M-157)
… by an average of $190,817 (35 percent) each year from 2019 through 2023. Adopt a written multiyear financial … Maintain adequate accounting records. Consider all four objectives of a comprehensive investment program – …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/10/03/port-ewen-fire-district-financial-management-2024m-157Maternal Health
… in 2008 to 179.8 per 10,000 discharges in 2021—a 22% increase. To address these alarming rates, New York … maternal health programs. More robust outreach will likely increase participation of these programs and positively … morbidity data and develop a strategy to address risks. Increase outreach and collaboration efforts with birthing …
https://www.osc.ny.gov/state-agencies/audits/2024/07/30/maternal-healthBayport-Blue Point Public Library – Employee Leave Accruals and Procurement (2013M-385)
… Purpose of Audit The purpose of our audit was to determine whether the Library’s leave records were accurate and whether the Library used competitive methods to obtain good and services for the period of July 1, 2012 through July …
https://www.osc.ny.gov/local-government/audits/library/2014/04/25/bayport-blue-point-public-library-employee-leave-accruals-and-procurement-2013mDiNapoli: Inconsistent Oversight and Guidance Left New York’s Group Home Residents at Risk During Pandemic
… during the onset of the COVID-19 pandemic, according to a new audit released today by New York State Comptroller … early in the pandemic, and group homes had trouble getting masks and gowns on their own due to overwhelming … homes or work longer than normal shifts, risking increased physical and emotional fatigue, mental distress, and …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-inconsistent-oversight-and-guidance-left-new-yorks-group-home-residents-risk-during-pandemicState Comptroller DiNapoli Releases Municipal Audits
… shopping membership totaling $420 and they were unable to locate a ladder purchased for $585. Credit card reward points …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Village Fiscal Stress Declines Again
… year end date that are not included on this list. Their scores will be released later this year. Using financial … have been in stress each of those years. The fiscal stress scores also show: Long Island has seen the number of villages … the period. In January, DiNapoli released fiscal stress scores for school districts. In April, scores for the 17 …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-village-fiscal-stress-declines-again2018 Annual Audit
… New York State Workers’ Compensation Law and (ii) mandated fee schedules (where applicable). Background The Board … in 2018 - the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund, and the Fund … to recover duplicate claims identified in the 2017 annual report to the Board. Continue to work with this Office …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditOpinion 93-21
… This opinion represents the views of the Office of the State Comptroller at the time it was … FIRE DISTRICTS -- Apparatus and Equipment (procedures for sale of) REFERENDUM -- Mandatory (need for to sell fire truck … the negotiated sale is upon the best or most beneficial terms. You ask whether a fire district is required to solicit …
https://www.osc.ny.gov/legal-opinions/opinion-93-21II.3 Overview – II. New York State Financial Accounting
… execution. These responsibilities are provided in Article VII of the State Constitution and Articles 3 and 4 of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii3-overviewYorktown Central School District – Procurement and Claims Processing (2017M-177)
… audit was to determine whether the District procured goods and services in accordance with law and District policy and … 1, 2015 through March 31, 2017. Background The Yorktown Central School District is located in the Towns of Yorktown, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/01/yorktown-central-school-district-procurement-and-claims-processing-2017mPearl River Union Free School District – Competitive Procurement (2015M-363)
… the District’s procurement process for the period July 1, 2014 through November 13, 2015. Background The Pearl River Union Free School District is located in the Town of Orangetown, in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/pearl-river-union-free-school-district-competitive-procurement-2015m-363Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
… agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018mGreenville Central School District – Information Technology (2021M-156)
… pdf] Audit Objective Determine whether Greenville Central School District (District) officials established adequate … corrective action. … Determine whether Greenville Central School District District officials established adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/greenville-central-school-district-information-technology-2021m-156Village of Port Jefferson – Justice Court Operations (2020M-56)
… missing and not credited to the Justice’s account until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were referred to … Board should ensure that code enforcement accounts for all tickets, and that it reconciles its records with the Court’s. …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted investment policy. Key Findings The Board did not always comply with its …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Village of Herkimer - Water and Sewer Financial Operations (2019M-102)
… managed the billing, collection and enforcement of water and sewer charges. Key Findings Key duties over … and sewer operations such as billing, collecting, entry of payments and adjustments were inadequately segregated and … not review the water and sewer re-levy list and the list of unpaid customer accounts. Key Recommendations Adequately …
https://www.osc.ny.gov/local-government/audits/village/2019/08/16/village-herkimer-water-and-sewer-financial-operations-2019m-102East Quogue Union Free School District - Claims Auditing (2019M-78)
Determine whether claims were adequately supported and properly audited before payment
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/east-quogue-union-free-school-district-claims-auditing-2019m-78Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Advantage Plan Services … their obligation to bill all liable third parties before billing Medicaid. Key Finding Department officials made some …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followContract Advisory No. 24
… agencies to promote the benefits of Automated Clearing House (ACH) payments when negotiating discounts and contract …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/24-early-pay-discounts-procurement-contract-purchasesHeuvelton Central School District – Procurement (2023M-55)
… procured goods and services in accordance with the Board of Education’s (Board) policies and applicable statutory … make purchases totaling $189,497. Did not seek competition when procuring professional services and insurance coverage … policy. Periodically use requests for proposals (RFPs) when seeking professional services and establish written …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/21/heuvelton-central-school-district-procurement-2023m-55