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Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Housing and Urban Development. The Authority’s 2012 fiscal year operating expenditures totaled approximately $3.6 …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsNewark School District Public Library – Board Oversight (2014M-54)
… Key Findings Although the Board had adopted an investment policy pursuant to statutory requirements, it did not follow … enough funds to cover payroll, payroll taxes, health insurance premium, and fees for its services. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… not require prior Board approval. The Treasurer does not sign all checks to pay claims. Rather, the Board authorized … by the Board if it intends to permit such disbursements. Sign all checks that are disbursed by the Library. Revise the …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in Orange County and has a population of approximately 28,000. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56North Greenbush Common School District – Budgeting (2016M-112)
… Rensselaer County. The District, which operates one school with approximately 20 students from kindergarten through … unrestricted fund balance so that it is in compliance with Real Property Tax Law statutory limits and the Board’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/north-greenbush-common-school-district-budgeting-2016m-112United HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… Department of Civil Service (Civil Service) is responsible for administering the New York State Health Insurance Program (NYSHIP). NYSHIP provides health insurance …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-throughSchool Districts’ Energy Performance Contracts (2013-MR-1)
… purpose of our audit was to review the projected cost and energy savings achieved by energy performance contracts (EPC) entered into by eight … August 21, 2013. Background An EPC is an agreement with an energy services company in which energy systems are … School Districts Energy Performance Contracts 2013MR1 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1Canisteo-Greenwood Central School District – Financial Management (2016M-362)
… Develop a written reserve fund policy indicating how much money will be reserved, how each reserve will be funded and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… officials properly managed extra-classroom activity funds for the period July 1, 2014 through August 31, 2015. … 2014-15 adopted budgets overestimated appropriations by a total of $3.2 million (5 percent) over these years. The … were not remitted to the central treasurer and adequate profit and loss statements showing fundraising profitability …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Lackawanna City School District – Financial Condition (2014M-119)
… Purpose of Audit The purpose of our audit was was to assess the District’s financial condition for the period … of $1.4 million at the end of the 2012-13 fiscal year due to operating deficits over multiple years. Because the … will have exhausted all its unexpended surplus funds, a slight timing difference in cash inflows and outflows could …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Homer Central School District – Financial Condition (2013M-306)
… reserved are necessary, reasonable, and in compliance with statutory requirements. Develop a plan for the use of … appropriate transparency through the budget process with public disclosure. Such uses could include, but are not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial Operations for the … year totaled $5.4 million. Key Findings The Board needs to improve its oversight and management of the District’s … Board has not developed and adopted policies, including a disaster recovery plan and a breach notification policy, to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingDiNapoli Halts $24 Million in Suspicious Tax Refunds
… announced today his office stopped more than $24 million in questionable personal income tax refunds so far in 2014, after finding 7,482 improper filings –an 18 percent … requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules will not …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingTapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… audit was to examine the School’s internal controls over credit and debit card use for the period July 1, 2011, to … approximately $10 million. Key Findings While the School’s credit card policy adequately addresses many control … should be considered. The policy does not define how many credit card accounts may be established, limit the number of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsGouverneur Central School District – Financial Management (2016M-351)
… The Gouverneur Central School District is located in the Town of Antwerp in Jefferson County and the Towns of DeKalb, Edwards, Fowler, Gouverneur, Hermon, Macomb, Pitcarin and Rossie in St. Lawrence County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351DiNapoli Statement on Special Education Provider Guilty Plea in Federal Court
… of Bilingual SEIT & Preschool Inc., which stemmed from a referral from DiNapoli’s office. “Cheon Park blatantly … owner of Bilingual SEIT Preschool Inc which stemmed from a referral from DiNapolis office …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-statement-special-education-provider-guilty-plea-federal-courtNew York's 529 College Savings Program Delivers $287 Million to College Students Since January
… million in college-related expenses this year, New York State Comptroller Thomas P. DiNapoli said today in … program is overseen by DiNapoli’s office and the New York State Higher Education Services Corporation. Qualified … fees and expenses. New York is one of 33 states offering a state tax deduction for contributions to accounts by account …
https://www.osc.ny.gov/press/releases/2016/05/new-yorks-529-college-savings-program-delivers-287-million-college-students-januaryUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service … administered by a health care provider in a physician’s office or other outpatient clinical setting. From January … December 2021, United paid approximately $878 million for physician-administered drugs. Key Findings We identified …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs