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Westchester County Chapter NYSARC, Inc. – Compliance With the Reimbursable Cost Manual
… food for staff/Board, a holiday party, a staff picnic, and a donation; and $317 in overreported expenses. …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/westchester-county-chapter-nysarc-inc-compliance-reimbursable-cost-manualHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… to assess Fire Company controls over financial activities for the period January 1, 2012 through June 30, 2013. … Volunteer Fire Company is located in Rensselaer County and provides fire protection services to the residents of Hoags Corners Fire District No. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Afton Fire District – Internal Controls Over Financial Operations (2013M-248)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2011, to July 12, 2013. Background …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Watervliet City School District – Payroll and Claims Processing (2013M-4)
… the District’s payroll and claims processing operations for the period July 1, 2011, to June 30, 2012. Background The … operating expenditures totaled approximately $23 million for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Town of Forestport – Financial Management (2013M-184)
… of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. … The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected Town Supervisor. The Town’s 2012 operating …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Middlebury – Purchasing (2013M-212)
… price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not obtain any …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212City of Newburgh – Budget Review (B6-14-25)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-newburgh-budget-review-b6-14-25State Agencies Bulletin No. 1836.1
… describe new Time Entry Earns codes to be used to report and track overtime worked due to the COVID-19 health crisis. … of overtime worked related to COVID-19 preparation and response activities. To facilitate tracking in PayServ, … in PayServ is separate from tracking employee time and attendance through the Leave and Accrual Tracking System …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18361-reporting-overtime-related-covid-19Westmoreland Central School District – State Transportation Aid (2017M-220)
… of our audit was to determine whether the District applied for all State transportation aid to which it was entitled for … District is located in the Towns of Vernon, Westmoreland and Whitestown and the City of Rome in Oneida County. The District, which is …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Center Moriches Union Free School District – Medicaid Reimbursements (2017M-174)
… to assess the District’s Medicaid reimbursement procedures for the period July 1, 2015 through December 31, 2016. … Key Findings The District did not claim $117,670 in costs for individual education plan (IEP)-related services provided … or service providers did not meet certain qualifications for reimbursement or did not provide the proper documentation …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/center-moriches-union-free-school-district-medicaid-reimbursements-2017mWyandanch Union Free School District - Professional Services, Administrative Expenses and Fuel Inventory (2018M-24)
… methods to procure professional services. Expenses for conferences attended by Board of Education (Board) … exceed their policy maximum, $1,077 if they did not pay for unauthorized travel dates and $144 if they did not pay for unnecessary costs. Did not account for 20 and 73 percent …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/wyandanch-union-free-school-district-professional-services-administrativeJustice Court Fund
… Town and village justice courts in New York State are required to … Your Report Now Application Resources Other Resources Town and Village Court Revenue Report Contact Us JCR User Guide for Town and Village Justices [pdf] JCR User Guide for Town …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fundOpinion 94-24
… that bear on the issues discussed in the opinion. BONDS AND NOTES -- Referendum Requirements (for bonds with proposed maturity of more than five years) … -- Permissive (need for when town purchases real property and constructs town hall) TOWN LAW, §220; LOCAL FINANCE LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-94-24Registration and Enforcement of Automotive Services, Sales, and Salvage Facilities
… Purpose To determine if the Department of Motor Vehicles (Department) adequately ensures automotive service, sales, and … January 1, 2014 through April 21, 2017. Background The Department is responsible for administering motor vehicle … To determine if the Department of Motor Vehicles adequately ensures automotive …
https://www.osc.ny.gov/state-agencies/audits/2017/08/15/registration-and-enforcement-automotive-services-sales-and-salvage-facilitiesMedicaid Program – Improper Episodic Payments to Home Health Providers
… (EPS) to reimburse Certified Home Health Agencies (CHHA) for health care services provided to Medicaid recipients in the home. CHHAs … services; home health aide services; physical therapy; and social worker and nutrition services. CHHAs allow …
https://www.osc.ny.gov/state-agencies/audits/2016/12/08/medicaid-program-improper-episodic-payments-home-health-providersTown of Cohocton – Procurement (2025M-13)
… in accordance with Town policy, statutory requirements and good business practices? Audit Period January 1, 2023 – … One of the best methods for helping ensure that goods and services are acquired in a cost-effective manner is to … to foster honest competition to obtain quality commodities and services at the lowest possible cost. Seeking competition …
https://www.osc.ny.gov/local-government/audits/town/2025/07/03/town-cohocton-procurement-2025m-13State Comptroller DiNapoli Releases Audits
… audits have been issued. Office of Parks, Recreation and Historic Preservation: Compliance with Executive Order 95 … office had taken steps to meet the requirements of EO 95 for the collection and public dissemination of state data. … authorized by SED to provide preschool special education services to children with disabilities who are 3 and 4 years …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… audits have been issued. Empire BlueCross – Overpayments for Physician-Administered Drugs (Follow-Up) (2024-F-34) … The Empire Plan is the primary health insurance plan for NYSHIP, and Civil Service contracts with Anthem Blue … Program of the Empire Plan and to process and pay claims for hospital services. Hospital benefits cover a range of …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-auditsXII.6.B Land Acquisition Payments – XII. Expenditures
… are approved by the OAG. The OAG also prepares the deeds and various other closing documents necessary to facilitate … handles the state’s eminent domain acquisitions and certifies all legal interests entitled to compensation and payment for land acquisitions. Once the contract is approved by the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsSelected Employee Travel Expenses
… by selected government employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covered the period April 1, 2008 through … by selected government employees complied with rules and regulations and is free from fraud waste and a …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expenses