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Burnt Hills-Ballston Lake Central School District – Employee Benefit Plan Forfeited Funds (2023M-88)
… administrator (administrator) returned forfeited funds from the Health Flexible Spending Arrangement (FSA) and Dependent Care Assistance Program (DCAP) in a timely … funds were returned, the funds were not available for the District’s use. Officials did not: Ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/13/burnt-hills-ballston-lake-central-school-district-employee-benefit-planTown of Ellicott – Fiscal Stress (2013M-269)
… The elected five-member Town Board is the legislative body responsible for managing Town operations. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Village of Round Lake – Budgeting Practices and Financial Condition (2015M-26)
… adopted budgets that appropriated fund balance from the water and sewer funds. Consistent appropriation of fund … unplanned repair costs resulted in a decline in water fund balance from $164,063 at the start of the 2011-12 … did not develop a multiyear financial plan to address the water fund’s deficit fund balance or the sewer fund’s …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-round-lake-budgeting-practices-and-financial-condition-2015m-26State Comptroller DiNapoli Releases Municipal and School Audits
… $10.5 million without supporting documentation from county departments. Expenditures for one contract … at the end of two of the four fiscal years reviewed to the capital projects fund. Prior to the fiscal year-end transfers that totaled about $13.4 …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-and-school-auditsOpinion 89-60
Concerning the propriety of a town building inspector also engaging in the business of providing home inspection reports to prospective purchasers of homes within the town
https://www.osc.ny.gov/legal-opinions/opinion-89-60Opinion 93-13
… to municipalities within county the cost of sheriff's road patrols); (providing sheriff's road patrols on a part-county basis) LOCAL LAWS -- Taxes and … to municipalities within county the cost of sheriff's road patrol) - Pre-emption (formation of special district for …
https://www.osc.ny.gov/legal-opinions/opinion-93-13State Agencies Bulletin No. 2255
… Retroactive Salary Increases and provide instructions for payments not processed automatically. Affected Employees: Employees represented by Council 82, SSPU for interest arbitration eligible members (BU61) and interest … Officers’ Union, District Council 82 (Council 82) for interest arbitration eligible members (BU61) and interest …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2255-security-supervisors-unit-april-2023-and-april-2024-retroactive-3Middle Country Central School District – Extra-Classroom Activity Funds (2022M-160)
… report – pdf] Audit Objective Determine whether Middle Country Central School District (District) officials provided … audit school middle country extraclassroom activity …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/middle-country-central-school-district-extra-classroom-activity-fundsIslip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… audit was to examine the District’s claims audit process and payroll procedures for the period January 1, 2013 through … Islip Terrace Fire District Claims Audit and Payroll 2015M49 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49Lake Ronkonkoma Fire District – Bidding and Treasurer’s Office (2015M-9)
… and separate from the Town of Brookhaven, Suffolk County, in which it is located. The District is governed by an … from multiple vendors. Ensure that purchases are made in accordance with statute and the District’s procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/05/lake-ronkonkoma-fire-district-bidding-and-treasurers-office-2015m-9Mount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Comptroller DiNapoli Releases State Audits
… certified in error. Metropolitan Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank accounts that were established at Capital One Bank … The two others had been opened by New York City Transit Police. The accounts were established for appropriate …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsDiNapoli: South Carolina Woman Arrested for Stealing $147,455 in Pension Payments
… almost 30 years as a clerk for the Suffolk County Police Department in 2002 with a monthly pension payment of $2,926 … and subsequently relocated to South Carolina. When she passed away in South Carolina on Aug. 8, 2019, her pension payments …
https://www.osc.ny.gov/press/releases/2025/11/dinapoli-south-carolina-woman-arrested-stealing-147455-pension-paymentsSouthern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… properly safeguarded from inappropriate use and access. In addition to sensitive IT control weaknesses that we … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyWhitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether … A faculty advisor improperly deposited the money from a number of fundraisers and end-of-year contests into her personal account before remitting to the treasurer. Key … faculty advisors do not deposit money into their personal bank accounts. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mTown of Exeter – Town Supervisor's Records and Reports (2024M-25)
… complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain … complete, accurate and timely financial records and reports, which hindered the Board from monitoring the Town’s … fund balance was overstated by $81,929. Annual financial reports (AFRs) have not been filed since 2016, as required by …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-supervisors-records-and-reports-2024m-25Town of Pulteney – Financial Condition (2021M-24)
… did not effectively manage the Town’s financial condition and was unaware of the Town’s true financial position when it … operations than was available, resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Medicaid Program: Improper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20) 180-Day Response
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20-response.pdfImproper Fee-for-Service Pharmacy Payments for Recipients With Third-Party Health Insurance (2021-S-20)
To determine if Medicaid made inappropriate fee-for-service payments to pharmacies on behalf of recipients who had third-party insurance and, if so, whether appropriate recoveries were made.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-21s20.pdf