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Excessive Payments for Durable Medical Equipment Rentals (Follow-Up) (Report 2024-F-18)
To determine the extent of implementation of the seven recommendations included in our initial audit report, Medicaid Program: Excessive Payments for Durable Medical Equipment Rentals (Report 2021-S-36).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f18.pdfSchool of Professional Studies – Controls Over Bank Accounts
… whether there was fraud, waste, or abuse in the use of funds held in its bank accounts. Background The City University of New York School of Professional Studies (CUNY SPS) was … financial activities functions so that no person has excessive control over the deposit and disbursement cycle. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsTown of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… Purpose of Audit The purpose of our audit was to examine selected financial activities … practices have resulted in the Town continuing to maintain excessive unexpended surplus fund balances in all four major …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Responsiveness to Noise Complaints Related to Construction Projects
… Purpose To determine whether the New York City Department of Environmental Protection (DEP) and the New York City Department of Buildings (DOB) have effectively enforced …
https://www.osc.ny.gov/state-agencies/audits/2017/08/31/responsiveness-noise-complaints-related-construction-projectsHornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were excessive. District officials did not develop comprehensive … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38Vehicle and Heavy Equipment Purchase Program (Follow-Up)
… of implementation of the eight recommendations included in our initial audit report, Vehicle and Heavy Equipment … acquisition of vehicles and heavy equipment was justified. In a random sample of 75 items that were purchased for $8.2 … provided documentation for only two items for $192,279. In addition, the Port Authority included funds for vehicle …
https://www.osc.ny.gov/state-agencies/audits/2014/11/03/vehicle-and-heavy-equipment-purchase-program-followCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
City of Little Falls Internal Controls Over Selected City Operations 2013M214
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Administration of the Contract With the Postgraduate Center for Mental Health (Follow-Up)
… from field visits, and excessive delays by OMH to recover $1.4 million in surplus advances from the 2011-12 through …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/administration-contract-postgraduate-center-mental-health-followPanama Central School District – Financial Management (2016M-271)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period … the statutory limit and develop a plan to use the surplus funds to benefit residents. … Panama Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Henrietta Fire District – Financial Condition (2021M-27)
… of Commissioners (Board) effectively managed the Henrietta Fire District’s (District’s) financial condition. Key … of Commissioners Board effectively managed the Henrietta Fire Districts Districts financial condition …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/16/henrietta-fire-district-financial-condition-2021m-27Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… inventory record to physical inventories of fuel on hand. Key Recommendations Adopt a fund balance policy …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… budgeting practices, and its resultant financial condition for the period January 1, 2010 through September 30, 2013. … include the general fund, highway fund and water fund. For the 2012 fiscal year, expenditures from those funds … revenues, expenditures and fund balance available for appropriation. Develop long-term financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Time and Attendance Practices for Public Safety Staff
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… Audit Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) … action. … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementNew York City Department of Homeless Services – Oversight of Contract Expenditures of Institute for Community Living, Inc.
… Objective To determine whether the New York City Department of Homeless Services is effectively monitoring its contract with the Institute for Community Living, Inc. (ICL) to ensure …
https://www.osc.ny.gov/state-agencies/audits/2022/09/16/new-york-city-department-homeless-services-oversight-contract-expenditures-instituteUpper Mohawk Valley Regional Water Board – Water Accountability (2015M-300)
… Purpose of Audit The purpose of our audit was to examine the Authority’s procedures for … Recommendation Continue efforts to investigate causes of excessive water loss and take appropriate action to reduce …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/02/05/upper-mohawk-valley-regional-water-board-water-accountability-2015m-300Comptroller DiNapoli Releases State Audits
… the authority did not meet its targeted performance level for customer satisfaction for 20 percent of its customers, … $441.4 million. Auditors visited 15 of the 23 projects' sites and did a more detailed review of one project, the … $31,783 for administrative duties. In visits to work sites, auditors noted an excessive number of Transit …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-state-auditsBedford Central School District - Information Technology (2018M-164)
… access to ensure District users cannot control all phases of a transaction. Review and adjust the web filtering …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/26/bedford-central-school-district-information-technology-2018m-164State Comptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … (Livingston County) The board has not adopted policies to sufficiently protect the town's information technology … or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Calls for Long-Needed State Debt Reform
… New York state has one of the nation’s highest debt levels, largely because measures …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-calls-long-needed-state-debt-reform