Search
Charter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The School billed tuition totaling $12,600 for three students to the incorrect district of residence and … manner and develop and implement escalation procedures for when it is not. Address and resolve the incorrect …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mTown of Benson - Disbursements (2019M-54)
… A County employee made 79 bank account transfers using an online banking profile totaling $427,704. Town officials did … Destroy signature stamps. Supervisor should authorize all online bank account transfers. Monitor check disbursements …
https://www.osc.ny.gov/local-government/audits/town/2019/06/21/town-benson-disbursements-2019m-54Village of Clifton Springs – Board Oversight (2014M-099)
… Phelps, in Ontario County. The Village, which is governed by an elected five-member Board of Trustees, has a population …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-clifton-springs-board-oversight-2014m-099Briarcliff Manor Union Free School District - Procurement (2020M-173)
… ] Audit Objective Determine whether Briarcliff Manor Union Free School District (District) officials used a competitive … action. … Determine whether Briarcliff Manor Union Free School District District officials used a competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/briarcliff-manor-union-free-school-district-procurement-2020m-173Cherry Valley–Springfield Central School District – Financial Condition (2020M-156)
… Key Findings Officials effectively managed most aspects of financial condition. However, officials have not: Utilized …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/26/cherry-valley-springfield-central-school-district-financial-conditionMonroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… (ECA) clubs and central treasurers safeguarded funds by properly recording and disbursing funds. Key Findings The … to $900 which were all over the $100 limit established by the New York State Education Department (SED). Key … ECA clubs and central treasurers safeguarded funds by properly recording and disbursing funds …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mTown of Eagle – Wind Power Revenues (2014M-125)
… Purpose of Audit The purpose of our audit was to examine the Town’s use of and … 1, 2013 through April 8, 2014. Background The Town of Eagle is located in Wyoming County and has approximately …
https://www.osc.ny.gov/local-government/audits/town/2014/08/15/town-eagle-wind-power-revenues-2014m-125Village of Windsor - Water Operations (2019M-210)
… bills. Estimated and customer-submitted water usages used by Village officials to bill customers did not always appear …
https://www.osc.ny.gov/local-government/audits/village/2020/01/24/village-windsor-water-operations-2019m-210Newark Valley Fire District - Board Oversight (2020M-30)
… in the community hall rental process. Documentation of compliance with the procurement policy was incomplete. … over community hall rentals. Improve documentation of compliance with the procurement policy. Provide for an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/01/newark-valley-fire-district-board-oversight-2020m-30Town of Brandon - Financial Condition (2019M-239)
… fund balance declining from $58,241 on January 1, 2017 to $5,714 as of December 31, 2019. The highway fund’s … in operating deficits. The Board does not have a policy to maintain a reasonable level of fund balance. The Board has … appropriations and appropriating unavailable fund balance to finance operations. Develop and adopt a fund balance …
https://www.osc.ny.gov/local-government/audits/town/2020/04/24/town-brandon-financial-condition-2019m-239Granville Central School District – Medicaid Reimbursements (2021M-90)
… (District) maximized Medicaid reimbursements by claiming for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. The District … were submitted and reimbursed. Claims were not submitted for 465 eligible services totaling $18,022. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/27/granville-central-school-district-medicaid-reimbursements-2021m-90Town of Jasper – Financial Management (2015M-150)
… operations for the period January 1, 2012 through April 20, 2015. Background The Town of Jasper, which has a … operations for the period January 1 2012 through April 20 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-jasper-financial-management-2015m-150Harborfields Central School District – Claims Processing (2016M-38)
Harborfields Central School District Claims Processing 2016M38
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/harborfields-central-school-district-claims-processing-2016m-38Village of Altamont – Justice Court Operations (2016M-199)
… audit was to review the processes and procedures for the Court’s financial operations for the period June 1, 2014 through March 31, 2016. Background The Village of Altamont is located in … five-member Board of Trustees. The Village has a Justice Court which is presided over by two Justices. During our …
https://www.osc.ny.gov/local-government/audits/justice-court/2016/07/29/village-altamont-justice-court-operations-2016m-199Northeastern Clinton Central School District – Transportation State Aid (2024M-47)
… not accurately apply for all applicable transportation aid and was at risk of losing aid totaling $391,494. However, … once we informed officials of this risk, the School Business Manager (Business Manager) promptly filed accurate … aid applications were accurately filed, the District’s aid may not have been delayed. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/16/northeastern-clinton-central-school-district-transportation-state-aidOpinion 94-7
… accidents, calamities or other emergencies in connection with which its services may be required (General Municipal … service (General Municipal Law, §209-b[2][a],[d],[e]). With respect to the imposition of fees, subdivision 4 of … local governments to adopt local laws, not inconsistent with any general law or the Constitution, relating to their …
https://www.osc.ny.gov/legal-opinions/opinion-94-7State Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … member’s other subscriber plan. Department of Health – Medicaid Program – Recovering Managed Care Overpayments for …
https://www.osc.ny.gov/press/releases/2024/02/state-comptroller-dinapoli-releases-auditsEmployee Incentive and Bonus Payments (Follow-Up)
… Erie County Medical Center Corporation: Employee Incentive and Bonus Payments (Report 2016-S-29 ). Background Erie County Medical Center Corporation … Erie County Medical Center Corporation Employee Incentive and and Bonus Payments Report 2016S29 …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followOversight of Obesity and Diabetes Prevention Programs
… with the highest funding during SFY 2017-18: Creating Healthy Schools and Communities ($4,507,480) and Creating … not track the effect of outcome-based indicators (e.g., healthy nutrition posters, benches, bicycle racks) on the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/17/oversight-obesity-and-diabetes-prevention-programsAccidental Death Benefit – Career Plan
… that would have been payable at the time of death, we will pay the difference to your designated beneficiary or to your … If you have no beneficiaries as listed above, we will not pay the accidental death benefit but will pay the applicable ordinary death benefit to your last …
https://www.osc.ny.gov/retirement/publications/1642/accidental-death-benefit