Search
Rochester Career Mentoring Charter School – Procurement (2016M-406)
… Purpose of Audit The purpose of our audit was to review the School’s procurement practices for the period July 1, 2014 through July 29, 2016. Background The Rochester Career Mentoring Charter School, which is located …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Hammondsport Central School District – Nonresident Tuition (2016M-248)
… the District’s nonresident tuition billing procedures for the period July 1, 2012 through June 16, 2016. Background … five-member Board of Education. Budgeted appropriations for the 2016-17 fiscal year total approximately $13.7 … correct attendance dates when calculating tuition bills for all students. Two home districts were underbilled by …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Public Safety – 2021 Financial Condition Report
… Number of Crimes and Crime Rates Rise for the First Time in Eight Years The number of crimes in seven categories … 63 county jail and correctional facilities; and 13 New York City correctional facilities. Between March 2012 and … years. In SFY 2019-20, statutory changes to eliminate cash bail for most misdemeanor and non-violent felony offenses …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-safetyWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Sullivan County – Time and Attendance (2017M-55)
… Purpose of Audit The purpose of our audit was to review controls over the County’s … from recording their time, and there were 174 workdays when the Director of Probation did not log in to his work …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… in Nassau County and was created by a special act of the State Legislature in 1963. The Library, which operates one …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March … 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mWage Subsidy and Transitional Employment Programs
… assistance and work opportunities to needy families by granting states the federal funds and flexibility to …
https://www.osc.ny.gov/state-agencies/audits/2016/03/29/wage-subsidy-and-transitional-employment-programsMedicaid Program – Optimizing Medicaid Drug Rebates
… the period April 1, 2010 to December 31, 2014. Background In 1990, Congress created the Medicaid Drug Rebate Program to … from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates to cover … monitors drug dispensing to Medicaid enrollees through claim information that is submitted to the Department’s …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesEdmeston Central School District - Fund Balance (2020M-1)
… balance from 2016-17 through 2018-19 and did not use any of that amount to fund operations because of generated operating surpluses. As of June 30, 2019, … limit by approximately $535,000 or 5 percentage points. When unused appropriated fund balance was added back to the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/edmeston-central-school-district-fund-balance-2020m-1Opinion 2001-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … this road to reach the recreation area, and that the money collected from tolls would be used to replace this … roads are subject exclusively to regulation and control by the State, except to the extent that the State Legislature …
https://www.osc.ny.gov/legal-opinions/opinion-2001-13Bay Shore Union Free School District - Procurement (2018M-212)
… totaling $22,899 were made with prior approval, resulting in confirming purchase orders (POs). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/11/bay-shore-union-free-school-district-procurement-2018m-212Uniondale Union Free School District – Procurement (2016M-195)
… information to allow for verifying that the items and pricing on the invoices matched the contracts or … to ensure that the District receives the correct items and pricing when purchasing goods and services from government contracts or cooperative bids. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/uniondale-union-free-school-district-procurement-2016m-195IX.8 Overview – IX. Federal Grants
… state appropriated funds are to be immediately documented and transmitted to the State's Treasury pursuant to §121 of … the expenditure balance on the appropriation/segregation and federal grant award, as well as increasing the undrawn …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewWalton Central School District - Fund Balance (2019M-209)
… through 2018-19 and only used approximately $282,000. As of June 30, 2019, surplus fund balance totaled over $1.4 … limit by approximately $590,000 or 2.7 percentage points. When unused appropriated fund balance was added back to the … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/walton-central-school-district-fund-balance-2019m-209Medina Central School District - Capital Projects (2019M-163)
… District officials could have improved their management of the Project. We found: District officials did not always … reporting to the Board did not include an itemization of all Project costs. Key Recommendations Solicit competition through bids when required, or request for proposals or quotes to provide …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-capital-projects-2019m-163Hudson Housing Authority – Information Technology (2019M-224)
… awareness training. The Authority did not have adequate online banking agreements. Sensitive information technology …
https://www.osc.ny.gov/local-government/audits/public-authority/2020/07/10/hudson-housing-authority-information-technology-2019m-224Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… municipality provides garbage collection services directly or by contract with a private company, citizens must receive … Law. This can include sharing equipment, facilities or combining collection efforts. Transfer stations: A transfer station may include one or more large containers for solid waste in a centralized …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-optionsDiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… have them believe, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found that the MTA's New York City Transit (Transit) published "wait assessment" …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014State Comptroller DiNapoli Report Details LIRR Delays in 2017
… inconvenienced by delays and cancellations, according to a report issued today by State Comptroller Thomas P. … said DiNapoli. "On-time performance has fallen to the lowest level in nearly two decades, hurting riders. … The MTA must ensure the LIRR has the resources it needs to provide reliable service and is managed effectively." A …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-report-details-lirr-delays-2017