Search
Review of the American Academy of Pediatrics
… Purpose The objective of our examination was to determine whether payments made to American Academy of Pediatrics, District II (AAP) for various immunization … incurred in accordance with the work plans and were free of fraud, waste and abuse. Key Findings We found that …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsThe Arc of Orange County – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The Arc of Orange County (Arc Orange) on its Consolidated … To determine whether the costs reported by The Arc of Orange County Arc Orange on …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/arc-orange-county-compliance-reimbursable-cost-manualDiNapoli: State Pension Fund Value $192 Billion
… that ended on March 31, 2017. The Fund has an estimated value of $192 billion. “Strong returns over the fiscal year, … said. “New York state’s pension fund is at a record value based on prudent long term asset allocation. We …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-state-pension-fund-value-192-billionState Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Metropolitan Transportation …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0DiNapoli: Woman Arrested for Stealing Deceased Sister's Pension Checks
… in the third and fourth degree. She was arraigned in Kings County court and released without bail on her own …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-woman-arrested-stealing-deceased-sisters-pension-checksComptroller DiNapoli Releases Municipal Audits
… $40,000 in grant money to use for personal expenses, pay off credit card debt and make loan payments. He pleaded … found the town procured professional services from 16 providers with payments totaling $870,909 without competitive …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-auditsState Police Bulletin No. SP-129
… Duty Pay. Affected Employees Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … Hazardous Duty Pay Payment to Troopers in Bargaining Unit 07 and Commissioned/Non-Commissioned Officers in Bargaining … new Hazardous Duty Pay payment. HZS (Hazardous Duty SP BU 07 &17) For eligible employees who are in Bargaining Unit 07 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-129-2010-state-police-hazardous-duty-payRockland County – Budget Review (B6-13-22)
… down the remaining $31.3 million deficit. The residential energy tax revenue estimate is overly optimistic given the … in the general fund. Reassess the estimate for residential energy tax revenue. Reduce the revenue estimate for premiums …
https://www.osc.ny.gov/local-government/audits/county/2013/11/25/rockland-county-budget-review-b6-13-22SUNY Bulletin No. SU-128
… Date: 1st day of current pay period of appropriate pay dates Earnings End Date: Same as Begin Date Earn Code: DCP …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-128-retention-cash-payments-2006-07-academic-year-gseuAttica Central School District – Financial Management (2016M-127)
… optimal funding levels or the specific circumstances under which they will be used or replenished. The balances of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Child Care Assistance – Federal Funding and New York
… Federal Fiscal Year 2019-2024 Source: NYS OCFS, ACF-800 Child Care Development Fund Annual Reports, …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/child-care-assistanceGouverneur Central School District – Financial Management (2016M-351)
… for the 2015-16 fiscal year totaled approximately $34.3 million. Key Findings The Board consistently overestimated … general fund appropriations by an annual average of $3.2 million, or 10.8 percent, from fiscal years 2012-13 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351Town of Conesus – Justice Court (2013M-140)
… was to evaluate the internal controls established over the Court’s financial activities for the period January 1, 2012, … identified deficiencies in providing adequate oversight of Court operations including depositing, recording, … or review the information the Clerk entered into the Court’s database system. The Justices did not ensure that all …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… Machinery and Equipment in excess of $40,000 Office Furniture and Equipment in excess of $40,000 Building and … rather than the individual assets. For bulk purchases of furniture, equipment, etc., the individual assets must exceed …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureAudit of the Tuition Reimbursement Account for the Five Fiscal Years Ended March 31, 2018
… presentation of the Financial Statements of the Tuition Reimbursement Account for the five fiscal years ended March … Chapter 887 of the Laws of 1990 created the Tuition Reimbursement Fund, now titled the Tuition Reimbursement Account (TRA), to protect the financial …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/audit-tuition-reimbursement-account-five-fiscal-years-ended-march-31-2018Letchworth Central School District – Financial Management (2013M-332)
… District (District) is located in the Towns of Castile, Eagle, Gainesville, Genesee Falls, Pike, Warsaw and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/31/letchworth-central-school-district-financial-management-2013m-332Yorkshire-Pioneer Central School District – Financial Management (2015M-352)
… The Yorkshire-Pioneer Central School District is located in the Towns of Arcade, Eagle, Java, Sheldon and Wethersfield in Wyoming County; Farmersville, Freedom, Machias and Yorkshire in Cattaraugus County; Holland and Sardinia in Erie County; …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/yorkshire-pioneer-central-school-district-financial-management-2015m-352Town of Leicester – Financial Management (2025M-2)
… complete report – pdf] Audit Objective Determine whether the Town of Leicester (Town) Board (Board) effectively managed fund balance. Key Findings The Board did not effectively manage the Town’s fund balance … Determine whether the Town of Leicester Town Board Board effectively managed …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-leicester-financial-management-2025m-2Royalton-Hartland Central School District – Financial Condition (2015M-275)
… the District’s financial condition and budgeting practices for the period July 1, 2012 through September 4, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $22.9 … officials consistently budgeted in the general fund for expenditures that could have been paid for with reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/royalton-hartland-central-school-district-financial-condition-2015m-275Johnstown Public Library – Cash Receipts (2014M-304)
… our audit was to evaluate the internal controls over the Library’s cash receipts for the period January 1, 2013 through May 31, 2014. Background The Johnstown Public Library is a Municipal Public Library located in the City of Johnstown, Fulton County, … Johnstown Public Library Cash Receipts 2014M304 …
https://www.osc.ny.gov/local-government/audits/library/2015/02/20/johnstown-public-library-cash-receipts-2014m-304