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Town of Kingsbury – Multiyear Planning for Fund Balance and Reserves (2025M-66)
… Kingsbury (Town) Board (Board) and officials develop and adopt a multiyear financial plan and fund balance and reserve … Audit Summary The Board and officials did not develop and adopt a multiyear financial plan, a fund balance policy or a … of Kingsbury Town Board Board and officials develop and adopt a multiyear financial plan and fund balance and reserve …
https://www.osc.ny.gov/local-government/audits/town/2025/11/21/town-kingsbury-multiyear-planning-fund-balance-and-reserves-2025m-66Wyoming County Industrial Development Agency – Payments in Lieu of Taxes (2024M-148)
… officials calculated PILOT billings for nine wind and solar energy projects, totaling $971,547. We reviewed the …
https://www.osc.ny.gov/local-government/audits/county/2025/11/21/wyoming-county-industrial-development-agency-payments-lieu-taxes-2024m-148United HealthCare – Overpayments for Services Provided by Orthopedic Associates of Long Island
… December 31, 2014. Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … covering a range of services from inpatient hospital care to outpatient surgical procedures and physician office … Members pay a nominal co-payment to the participating provider for the services rendered. Members may also choose …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-orthopedic-associates-long-islandRiverbank State Park – Administration of the Concession Contract With Riverbank Restaurant Group
… Purpose We assessed the Office of Parks, Recreation and Historic Preservation’s (Parks) administration of the concession services at Riverbank … The objectives of our audit were to determine whether Parks received all of the income it was entitled to, and RRG …
https://www.osc.ny.gov/state-agencies/audits/2014/11/24/riverbank-state-park-administration-concession-contract-riverbank-restaurant-groupDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… filing a complaint online at [email protected].us , or by mailing a complaint to: Office of the State … P DiNapoli today issued a statement on the guilty plea in US District Court by Joseph L Junkovic related to a scheme to … which was uncovered by DiNapolis office and prosecuted by US Attorney Preet Bhararas office …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and … management, back-up procedures, wireless technologies, mobile devices or protection of personal, private and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyOswego County Board of Cooperative Educational Services (BOCES) – Separation Payments (2016M-217)
… of our audit was to examine BOCES’ calculation of employee separation payments based on Board-approved contracts for the … that the information used by the assistant to calculate separation payments was accurate. BOCES officials underpaid … $5,200. Key Recommendations Develop procedures governing separation payments which include providing supporting …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/02/oswego-county-board-cooperative-educational-services-boces-separation-paymentsHenrietta Fire District – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-26)
… Law (Insurance Law), FFI tax proceeds are generated from a tax, generally at a rate of 2 percent that is imposed …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/05/30/henrietta-fire-district-distribution-foreign-fire-insurance-tax-proceedsCity of Long Beach – Physical Accessibility to Programs and Services (S9-24-36)
… soap dispensers and hand dryers mounted at an accessible height. Recommendations City officials should assess the …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-long-beach-physical-accessibility-programs-and-services-s9-24-36City of New Rochelle – Physical Accessibility to Programs and Services (S9-24-38)
… taking additional steps to increase physical accessibility for the 171 components identified in this report. City …
https://www.osc.ny.gov/local-government/audits/city/2025/02/21/city-new-rochelle-physical-accessibility-programs-and-services-s9-24-38Village of Floral Park – Physical Accessibility to Programs and Services (S9-24-34)
… parking spaces located at the closest accessible route to the entrance. 26 components at the Library, such as …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/village-floral-park-physical-accessibility-programs-and-services-s9-24-34Town of Plymouth – Fuel and Motor Oil Inventories and Procurement (2024M-16)
… (District) totaling $7,203. Potential cost savings on fuel purchases totaling $39,435 had Town officials used an …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-fuel-and-motor-oil-inventories-and-procurement-2024m-16Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… parking spaces and grab bars mounted to the side and rear walls of accessible restroom stalls. 16 combined …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… The purpose of our audit was to examine user access rights for the period July 1, 2014 through March 10, 2016. … component districts. General fund budgeted appropriations for the 2015-16 fiscal year totaled approximately $67.4 … users created new vendor files when entering purchases for existing vendors. Key Recommendations Ensure that access …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Clinical Associates of the Finger Lakes (CAFL) on its Consolidated Fiscal Report … calculated, adequately documented and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs reported by Clinical Associates of the Finger Lakes …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualUlster Board of Cooperative Educational Services – Internal Controls Over Purchasing (2016M-158)
… Purpose of Audit The purpose of our audit was to evaluate the effectiveness of the procurement process for … services. Key Recommendation Revise its policy to require the use of an RFP process or other appropriate …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/08/ulster-board-cooperative-educational-services-internal-controls-over-purchasingVillage of Herkimer – Water and Sewer Financial Operations Audit Follow-Up (2019M-102-F)
… report – pdf] [read complete 2019 report – pdf] Purpose of Audit The purpose of our review was to assess the Village of Herkimer’s (Village’s) progress, as of March 2024, … The purpose of our review was to assess the Village of Herkimers Villages progress as of …
https://www.osc.ny.gov/local-government/audits/village/2024/06/28/village-herkimer-water-and-sewer-financial-operations-audit-follow-2019m-102-fProcurement and Payroll-Related Matters Pertaining to the Use of Certain Federal Funds
… and Reinvestment Act Recovery Act funds efficiently and for auth …
https://www.osc.ny.gov/state-agencies/audits/2014/06/18/procurement-and-payroll-related-matters-pertaining-use-certain-federal-fundsUCP of Niagara County d.b.a. Empower – Compliance With the Reimbursable Cost Manual
… CFR-reported financial information. During the 2019–20 school year, Empower served 94 preschool children in the SED …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualGreater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… Determine whether Greater Southern Tier (GST) Board of Cooperative Educational Services (BOCES) officials … on the inventory list. A camcorder with a purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of $1,500 was still active on the inventory list but was …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024m