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Long Island Association for AIDS Care
… 30, 2014, we issued report 2012-0063 , entitled the Long Island Association for AIDS Care, Inc. (LIAAC). Based on …
https://www.osc.ny.gov/state-agencies/audits/2017/11/10/long-island-association-aids-careAccess Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy and Central School District [pdf] , Madison Central School … referred to as Student Information Systems (SIS), to store and manage student data in a centralized database. SIS …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1City of Lockport -- Budget Review (B18-1-10)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the City’s proposed … they prepared cash flow estimates for 2019, which would have allowed the City to determine if unrestricted fund … Two of the City’s collective bargaining agreements (CBAs) have expired and 36 City employees are retirement eligible …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Empire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three … was issued on December 13, 2013, found that Empire did not have adequate controls to ensure special items were paid … contracts with Empire that limited the amounts that should have been charged for special items. We made three …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughComptroller DiNapoli Releases School Audits
… completed audits of the Burnt Hills-Ballston Lake Central School District , Ellenville Central School District , Lake Pleasant Central School District , …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Endicott , Village of Hempstead , City of Lackawanna , Town of Willing and the Town of Wright . “In today’s fiscal … The village’s tentative budget exceeds the property tax levy limit. Village of Hempstead – Budget Review (Nassau …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … of the Greenport Union Free School District , Monticello Central School District , Susquehanna Valley Central School …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases Municipal Audits
… neither treasurer consistently performed monthly bank reconciliations or provided the board with monthly and …
https://www.osc.ny.gov/press/releases/2015/05/comptroller-dinapoli-releases-municipal-auditsElementary and Secondary Education – 2022 Financial Condition Report
… year for which data are available, New York State led all states in per-pupil disbursements for public elementary …
https://www.osc.ny.gov/reports/finance/2022-fcr/elementary-and-secondary-educationOpinion 97-5
… may construct a private road leading from a village street into property of a not-for-profit corporation, with … that the road remain private and not become a village street. Village Law, §6-622 provides that a village board of trustees may cause a "street" in the village, or a part thereof, to be graded and …
https://www.osc.ny.gov/legal-opinions/opinion-97-5State Comptroller DiNapoli Releases Municipal Audits
… counties, cities, towns and villages across the state to assess whether local officials adequately considered the … found 596 highway claims totaling $349,824 that did not have an approved purchase order request; 599 claims totaling $356,815 did not have an approved purchase order request; and 234 claims …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… provided. The district also lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … As a result, more taxes were levied than were needed to fund operations. A pattern of over budgeting developed … not regularly review network user accounts and permissions to determine whether they were appropriate or needed to be …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-school-district-auditsKIPP Tech Valley Charter School - Resident Tuition Billing (2019M-66)
… [read complete report - pdf] Audit Objective Determine if School officials completely and accurately billed resident districts. Audit Results School officials have maintained adequate proof of residency …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/24/kipp-tech-valley-charter-school-resident-tuition-billing-2019m-66State Agencies Bulletin No. 1837.3
… in the employee’s taxable gross and are subject to all employment and income taxes. In addition, an employee’s …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18373-payroll-processing-instructions-employees-utilizing-covid-19-leaveDiNapoli Statement on Greenville Arrest for Alleged Theft of Taxpayer Funded Resources
… following statement regarding the arrest of Terry Williams for alleged theft of fuel from the Town of Greenville Highway … "Mr. Williams allegedly abused his position by taking, for his own personal use, fuel that was meant for official public business and paid for by taxpayers," …
https://www.osc.ny.gov/press/releases/2018/07/dinapoli-statement-greenville-arrest-alleged-theft-taxpayer-funded-resourcesVillage of Depew - Purchasing (2018M-158)
… Retain evidence of quotes or Village officials’ attempts to obtain quotes with the claim. Village officials agreed with our recommendations and have initiated, or indicated they planned to initiate, corrective action. … Determine whether the Board …
https://www.osc.ny.gov/local-government/audits/village/2018/11/30/village-depew-purchasing-2018m-158Hampton Bays Union Free School District - Claims Processing (2018M-68)
… purposes and properly audited and approved prior to payment. Key Findings The claims auditor approved claims … agreed with our recommendations and indicated they have begun to initiate corrective action. … Hampton Bays Union Free …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/31/hampton-bays-union-free-school-district-claims-processing-2018m-68Village of Fort Johnson – Claims Processing (2016M-324)
… Purpose of Audit The purpose of our audit was to examine the Village’s claims processing procedures for the … approximately $268,000. Key Finding Village officials have established effective procedures that ensure claims are … for legitimate Village purposes and approved prior to payment. Key Recommendations There were no recommendations …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-fort-johnson-claims-processing-2016m-324Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed … of our findings and recommendation, but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Croton-Harmon Union Free School District - Professional Services (2019M-51)
… District officials did not: Use competitive methods to select seven of 25 professional service providers who were paid $128,205 during the audit period. Have written agreements for four professional service … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/croton-harmon-union-free-school-district-professional-services-2019m-51