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Cattaraugus-Little Valley Central School District – Financial Management (2016M-61)
CattaraugusLittle Valley Central School District Financial Management 2016M61
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/cattaraugus-little-valley-central-school-district-financial-managementSchenevus Central School District – Budgeting (2014M-123)
… The Schenevus Central School District is located in the Towns of Decatur, Maryland, Milford, Rosenboom and Westford in Otsego County. The District is governed by an elected … that the District’s unexpended surplus fund balance is in compliance with the legal limit. Review all reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/schenevus-central-school-district-budgeting-2014m-123Portville Central School District – Financial Condition (2013M-384)
Portville Central School District Financial Condition 2013M384
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/portville-central-school-district-financial-condition-2013m-384Village of Tuckahoe – Financial Condition (2015M-88)
… through March 3, 2015. Background The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is governed …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Town of Orchard Park – Recreation Department Cash Receipts (2017M-81)
… the contract with the vendor who processes Department registration fees and ensure the approval is included in the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-orchard-park-recreation-department-cash-receipts-2017m-81Town of Hamden – Financial Condition (2013M-86)
… The Town of Hamden is located in Delaware County. The Town Board which comprises five elected members – the Town Supervisor and four Board members – governs the Town. The Town’s 2013 annual … reliance on fund balance. Monitor the budget-to-actual results throughout the year and amend the budget prior to …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-hamden-financial-condition-2013m-86Cambria Housing Authority – Financial Management (2015M-316)
… Purpose of Audit The purpose of our audit was to determine if expenditures were itemized, supported and for … County. The Authority, which was established pursuant to New York State Public Housing Law, is governed by an … Authority calculated rental amounts. The Authority did not have evidence that it always conducted an annual income …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/12/cambria-housing-authority-financial-management-2015m-316Opinion 90-60
… a county (see General Municipal Law, §109-b[1]; see also General Municipal Law, §2), to enter into installment … abuse (see General Municipal Law, §109-b[3]-[7]; see also 1979 Legislative Annual, p 425; 1981 Legislative Annual, … center. General Municipal Law, §120-w authorizes a "municipality", including a county (see General Municipal Law, …
https://www.osc.ny.gov/legal-opinions/opinion-90-60PUC Achieve Charter School – Board Oversight (2016M-316)
… During the first year of operations, revenues fell short of estimates, compounded by higher-than-expected …
https://www.osc.ny.gov/local-government/audits/school-district/2017/05/05/puc-achieve-charter-school-board-oversight-2016m-316Oxford Academy and Central School District – Financial Management (2016M-6)
… Towns of Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Hewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
HewlettWoodmere Union Free School District Financial Condition 2016M402
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Herkimer County – Sales Tax Distributions and Bank Reconciliations (2017M-178)
… determine whether the County accurately distributed sales tax to municipalities and whether the County Treasurer and … The County overpaid municipalities $1.4 million in sales tax distributions from 2010 to 2016. The Clerk did not … for balance $36,091. Key Recommendations Ensure that sales tax payments are distributed in accordance with the agreement …
https://www.osc.ny.gov/local-government/audits/county/2017/12/15/herkimer-county-sales-tax-distributions-and-bank-reconciliations-2017m-178Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… over the District’s wire transfer process for the period July 1, 2014 through March 21, 2016. Background The Hawthorne … the District has an agreement with each bank and all three banks offer various security controls such as callback … security controls in the written agreement with the banks in which District funds have been deposited. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-overChautauqua Lake Central School District – Nonresident Tuition (2016M-7)
… for the period July 1, 2013 through November 19, 2015. Background The Chautauqua Lake Central School District … Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $21.4 million. Key Findings The … review and monitor the tuition rate being charged in comparison to net costs per student and the State-calculated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/chautauqua-lake-central-school-district-nonresident-tuition-2016m-7Village of Quogue – Justice Court (2015M-18)
… Purpose of Audit The purpose of our audit was to examine the Court’s financial operations … 1, 2012 through February 28, 2014. Background The Village of Quogue is located in the Town of Southampton, Suffolk … Village of Quogue Justice Court 2015M18 …
https://www.osc.ny.gov/local-government/audits/village/2015/05/08/village-quogue-justice-court-2015m-18Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… District is a district corporation of the State, distinct and separate from the Town, and is governed by an elected five-member Board of Fire … purchases, including gas, cigarettes, groceries and other personal items. The Board did not perform a proper … Wallkill Fire District Inappropriate Payments and Purchase 2015M39 …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Syracuse City School District – Claims Audit Process (2016M-290)
Syracuse City School District Claims Audit Process 2016M290
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Southold Union Free School District - Leave Accruals (2018M-113)
… system is not working properly. Records reviewed contained 16 errors resulting in leave balances being overstated by a …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/07/southold-union-free-school-district-leave-accruals-2018m-113DiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… the arrest of Muhammad Adnan Saeed, owner of Sublime Medical Transportation and Heather Smith an employee/driver … alleged to have inflated bills by falsely claiming that group rides were separate, individual rides and thereby … ensure our vulnerable, low-income population receives the medical care it needs. Worse, the defendants' fraud was …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidOversight of Hazardous Materials and Waste
… 2015 through May 4, 2018. Background The State University of New York (SUNY) is the largest comprehensive system of public education in the nation, comprising 64 autonomous campuses. … and five campuses (Plattsburgh, New Paltz, Polytechnic Institute [Poly], Oneonta, and Cobleskill), we found there is …
https://www.osc.ny.gov/state-agencies/audits/2018/12/03/oversight-hazardous-materials-and-waste