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Eldred Central School District – Budget Review (B4-15-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … in fund balance, which would reduce available fund balance to less than 2 percent of appropriations; and does not … for the probable return of $200,000 in building aid to the State Education Department. The proposed budget …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/eldred-central-school-district-budget-review-b4-15-3Rotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
… calculated the cost or revenue-per-meal equivalent (ME). Although District officials selected their cafeteria … should calculate and monitor cost- and revenue-per-ME. The food service supervisor should review the New York …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/rotterdam-mohonasen-central-school-district-cafeteria-operations-2019mRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… invoice or receipt and a documented School purpose. In addition, the Chief Education Officer (CEO) and Chief … make purchases, prepare checks and modify or delete data in the financial software and the CEO signs checks. The lack …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23Capital One Bank Accounts
… Purpose To determine the purpose of 15 unauthorized bank accounts established by the Metropolitan Transportation Authority (MTA) at Capital One Bank and to assess the appropriateness of financial …
https://www.osc.ny.gov/state-agencies/audits/2014/01/27/capital-one-bank-accountsPoughkeepsie City School District - Procurement and Claims Auditing (2019M-16)
… subject to the competitive bidding thresholds are made in accordance with GML. Enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/20/poughkeepsie-city-school-district-procurement-and-claims-auditing-2019mTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management, oversight of … of revenues, expenditures and the amount of fund balance to be used to fund operations. Develop and adopt comprehensive multiyear …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Newburgh Preparatory Charter High School – Board Oversight and Disbursements (2015M-123)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of financial operations and … Orange County, and provides high school education to approximately 60 students. The School is governed by a … financial records and reports are prepared and presented to the Board and establish policies and procedures that …
https://www.osc.ny.gov/local-government/audits/charter-school/2015/08/21/newburgh-preparatory-charter-high-school-board-oversight-and-disbursementsApproved State Contracts and Payments for August 2017
… Fund Manager. $3.7 million with Voya Investment Trust Co as U.S. Fixed Income Manager. State Education Department … at Canton $32.8 million with College Association Inc. for food, campus store and other services. SUNY College of Technology at …
https://www.osc.ny.gov/press/releases/2017/09/approved-state-contracts-and-payments-august-2017DiNapoli Announces State Contract and Payment Actions for June 2015
… to provide current information about the number and types of contracts and payments made by the state. This builds on … data imaging and document destruction services. Department of Civil Service $85 million contract amendment with … for state and local government employees. NYS Department of Corrections and Community Supervision $52.8 million with …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-announces-state-contract-and-payment-actions-june-2015Accounting for Retained Percentages (Retainage)
This bulletin provides updated guidance related to accounting for retained percentages for governmental and proprietary funds in fund level financial records.
https://www.osc.ny.gov/files/local-government/publications/pdf/accounting-for-retained-percentages.pdfVillage of Liberty – Financial Condition (2013M-109)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition for the period June 1, 2011, to May 31, 2013. Background The Village of Liberty is located … rarely receives that total amount, making it necessary to use more fund balance than planned to offset that …
https://www.osc.ny.gov/local-government/audits/village/2013/10/04/village-liberty-financial-condition-2013m-109NY State Comptroller DiNapoli Calls on Wynn Resorts to Disclose All Political Spending
… spent on political agendas that are not in the company's best interest." Currently, Wynn Resorts does not …
https://www.osc.ny.gov/press/releases/2018/05/ny-state-comptroller-dinapoli-calls-wynn-resorts-disclose-all-political-spendingState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Agreement (Broome County) Town officials paid severance payments to the former police chief, totaling $229,251, … also did not prepare monthly cash flow forecasts to estimate funds available for investment or monitor …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-auditsTown of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… of approximately 3,600. The District is governed by an elected five-member Town Board. Combined general and …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260Medicaid Program – Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes
… to individuals who are economically disadvantaged and/or have special health care needs. Many of the State’s Medicaid … and equipment that can withstand repeated use and that have been ordered by a practitioner in the treatment of a … in nursing homes are to be provided with DMEPOS (the rates do not include items that are custom made for individual …
https://www.osc.ny.gov/state-agencies/audits/2022/04/19/medicaid-program-improper-medicaid-managed-care-payments-durable-medical-equipmentMedina Central School District - Tax Collection (2019M-151)
Determine whether the Tax Collector (Collector) received, recorded, deposited and reported real property tax collections in an accurate and timely manner.
https://www.osc.ny.gov/files/local-government/audits/pdf/medina-2019-151.pdfDiNapoli: Investment in Rochester Company Returns $6.7 Million to State Pension Fund
… an approximated 21 percent internal rate of return for the New York State Common Retirement Fund (Fund), New York State …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-investment-rochester-company-returns-67-million-state-pension-fundState Comptroller DiNapoli Releases Audits
… following audits and examinations have been issued: Office of Children and Family Services (OCFS): Oversight of … addressed the problems identified in the initial audit. Department of Health: Medicaid Program: Inappropriate … the three-day target to be repaired or addressed. State Education Department: Alternatives For Children: Compliance …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli and Attorney General Underwood Announce Sentencing of Queens Pharmacy Owner for Stealing More than $1.5 Million from Medicaid
… Thomas P. DiNapoli announced today the sentencing of Arkady Goldin, 40, of Brooklyn, owner of Value Pharmacy … Today, Acting Supreme Court Justice Barry Kron of Queens County Supreme Court sentenced Arkady Goldin to six months in … and Diana Elkind, with the assistance of MFCU Civil Enforcement Chief Carolyn Ellis. MFCU is led by Director Amy …
https://www.osc.ny.gov/press/releases/2018/07/comptroller-dinapoli-and-attorney-general-underwood-announce-sentencing-queens-pharmacy-ownerBeaver River Central School District – Collection of Real Property Taxes and Retiree Health Insurance Contributions (2021M-123)
Determine whether Beaver River Central School District (District) officials ensured that real property taxes and retiree health insurance contributions were properly collected, recorded and deposited.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/beaver-river-2021-123.pdf