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Town of Sodus – Financial Management and Professional Services (2013M-99)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and procurement of professional services for the period January 1, 2011, … Town of Sodus Financial Management and Professional Services …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… Background The Frontier Central School District is located in the Towns of Hamburg and Eden in Erie County. The District is governed by an elected … 2013. Given the size of the District’s operations this is a dangerously low level. Approximately $5.3 million in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesVillage of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 2011, through January 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County … Village of Kenmore Wastewater Processing Costs and Information …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… Purpose of Audit The purpose of our audit was to examine the Village’s method of compensating Village officials and credit card usage for the period June 1, 2010, through April 30, 2012. … for any purchases; it did not specify who was authorized to use the credit cards, for what purpose the cards could be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… 2011, to May 31, 2012. Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. … Village of Rockville Centre Cash Receipts from Recreational Activities and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Also, the IDA did not monitor project performance for investment or revitalization goals. Village of Kaser – … (Rockland County) The village charged residents $400,356 for refuse collection which exceeded the outsourced …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Elwood Union Free School District – Claims Auditing (Suffolk County) District … the control procedures were followed. Enterprise Charter School – Procurement (Erie County) School officials did not …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Service Credit Purchase Payments – Legacy Reporting
… If members choose to purchase credit for their previous service, they have the … plan or account (this method can only be used for the purchase of optional service credit); or Payroll deductions … authorization. Taxable/Non-Taxable Service Credit Purchase Payments Mandatory purchases of ERS service on or …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/service-credit-purchase-paymentsDiNapoli Statement on MTA Budget
… Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in order to prepare for potential federal funding cuts. “On the … the sources of these potential savings, which it expects to total $250 million by 2029. “The Authority also pushed …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … was to determine whether (i) the expenses were incurred for business or personal purposes, and (ii) HCR reported any … of his assignments (alternate work locations) were within 35 miles of his official station. According to the State …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Department of Motor Vehicles has …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsImproper Payments to a Dentist (Follow-Up)
… extent of implementation of the three recommendations made in our audit report, Improper Payments to a Dentist (Report … 1, 2009 through September 30, 2012, Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. … identified. Key Finding Department officials made progress in addressing the problems we identified in the initial audit …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followMedicaid Program – Medicare Part D Clawback Payments
… (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the phased-down state … appropriateness of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in another state. $451,348 in payments on behalf of 1,250 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTuckahoe Common School District – Purchasing (2013M-158)
… of Trustees which comprises three elected members, with one appointed as the Chairperson. Actual expenditures for the … policy by publicly advertising for bids for purchases and public work contracts that are subject to competitive bid … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Wallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The Company is governed by an elected … as a proper Company purpose. Key Recommendations List in the Company minutes, the bills approved for payment by the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… processes Supplemental Nutrition Assistance Program (SNAP) applications accurately and in a timely manner. … duplicate payments. Ensure that the process for obtaining SNAP application/recertification documentation is consistent …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Rye – Boat Basin Fund (2013M-289)
… Purpose of Audit The purpose of our audit was to examine the City’s Boat Basin fund financial operations for the period of January 1, 2012 through June 30, 2013. Background The City … City of Rye Boat Basin Fund 2013M289 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… administrative compensation, purchasing and financial management practices for the period July 1, 2013 through June … Background The Rockland Board of Cooperative Educational Services (BOCES) is a public entity serving eight component … Rockland Board of Cooperative Educational Services Administrator Compensation Financial Management and …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensation