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Mount Pleasant Cottage Union Free School District – Procurement (2020M-86)
… ] Audit Objective Determine whether Mount Pleasant Cottage Union Free School District (District) officials used a … Determine whether Mount Pleasant Cottage Union Free School District District officials used a …
https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/mount-pleasant-cottage-union-free-school-district-procurement-2020m-86Shelter Island Union Free School District - Fund Balance (2020M-23)
… Annual budgets overestimated appropriations by an average of $685,822 (6 percent) from 2015-16 through 2018-19. As a … who will implement the recommendations and identify when each is expected to be implemented by. 1 The Business Leader position is again vacant as of November 8, 2019. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23Mount Pleasant Central School District – Information Technology User Accounts (2021M-31)
… in order to prevent unauthorized use, access and/or loss. Key Findings District officials did not establish … user accounts to prevent unauthorized use, access and/or loss. Officials did not: Monitor compliance with the … accounts in order to prevent unauthorized use access andor loss …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/16/mount-pleasant-central-school-district-information-technology-userState Comptroller DiNapoli Releases Audits
… reported costs, that did not comply with the requirements in the Fiscal Manual, Cost Manual, and contract, including: … Program) – Improper Medicaid Payments for Terminated Drugs (Follow-Up) (2022-F-7) Auditors issued our initial … whether the Medicaid program made improper payments for drugs dispensed after they were removed from the market …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-auditsOpinion 93-15
… municipality as custodian for the library (1986 Opns St Comp No. 86-54, p 86), unless the library board has appointed a separate treasurer and has demanded in writing that these moneys be paid to the library treasurer. … when the municipal treasurer has custody (1991 Opns St Comp No. 91-57, p 158). Further, even if the treasurer of the …
https://www.osc.ny.gov/legal-opinions/opinion-93-15Opinion 89-45
… to assist the zoning board of appeals (24 Opns St Comp, 1968, p 109; 19 Opns St Comp, 1963, pps 108 and 182). The …
https://www.osc.ny.gov/legal-opinions/opinion-89-45Opinion 91-45
… pertaining to maintenance of drainage ditches on private property), the performance of similar town drainage work for …
https://www.osc.ny.gov/legal-opinions/opinion-91-45Oversight of Public Water Systems (2017-S-45) - Supplemental Maps of Unregulated Contaminants
… Oversight of Public Water Systems (2017-S-45) Supplemental Maps of Unregulated Contaminants Click on each county for a … Oversight of Public Water Systems 2017S45 Supplemental Maps of Unregulated Contaminants …
https://www.osc.ny.gov/state-agencies/audits/oversight-public-water-systems-2017-s-45-supplemental-maps-unregulated-contaminantsPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… elected nine-member County Legislature. The Department of Consumer Affairs is responsible for the registration and … Putnam County Department of Consumer Affairs Misappropriation of Cash Receipts 2014M310 …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Security and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… audit report, Security and Effectiveness of Department of Criminal Justice Services' Core Systems (2014-S-24). … Services: Security and Effectiveness of Division of Criminal Justice Services’ Core Systems ( 2014-S-24 ) … audit report Security and Effectiveness of Department of Criminal Justice Services Core Systems 2014S24 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followSelected Operating and Administrative Practices of the Bureau of Narcotic Enforcement (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit … Operating and Administrative Practices at the Bureau of Narcotic Enforcement (Report 2011-S-19). Background Our … To determine the extent of implementation of the five recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2015/09/23/selected-operating-and-administrative-practices-bureau-narcotic-enforcement-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems
… November 14, 2013 through June 27, 2014. Background The New York State Office of Information Technology Services … State agencies and streamline services. ITS is responsible for providing centralized information technology (IT) … to the State and its governmental agencies and is headed by a Chief Information Officer. ITS’ Enterprise Information …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDelaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementVillage of Southampton – Fire Department Length of Service Award Program (2017M-59)
… $27.7 million. Key Findings The Village’s LOSAP’s Point System is not consistent with General Municipal Law (GML). Points were not awarded in accordance with the Point System. Key Recommendations Review and amend the Village’s Point System, as necessary, to ensure conformity with GML. …
https://www.osc.ny.gov/local-government/audits/village/2017/07/07/village-southampton-fire-department-length-service-award-program-2017m-59City of Rochester – Code of Ethics and Procedures – Follow Up (S4-09-116-F)
… Purpose of Review The purpose of our review was to assess the City’s progress, as of … in the audit report released in March 2010. Background The City of Rochester is located in Monroe County. The City is … City of Rochester Code of Ethics and Procedures Follow Up …
https://www.osc.ny.gov/local-government/audits/city/2013/06/21/city-rochester-code-ethics-and-procedures-follow-s4-09-116-fOversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up)
… made in our initial audit report, Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees (Report 2018-S-43 ). About the Program Waste tires can pose serious risks to public health, safety, … made in our initial audit report Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees Report …
https://www.osc.ny.gov/state-agencies/audits/2020/09/15/oversight-waste-tire-cleanup-and-use-waste-tire-fees-followTown of Palermo - Timeliness of the Supervisor’s Records and Reports (2020M-67)
… Conduct an annual audit of the Town Supervisor’s records, or engage an independent accountant to conduct the audit. … agreed with our recommendations and have initiated or indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/town/2020/08/21/town-palermo-timeliness-supervisors-records-and-reports-2020m-67Oversight of Waste Tire Site Cleanup and Use of Waste Tire Fees
… (99 percent) were abated at 160 sites (86 percent) as of October 2018. Most of the remaining 27 noncompliant sites contain relatively few waste tires. We … General Services (OGS) after the prior contract expired on October 30, 2016. The new contract was delayed until August …
https://www.osc.ny.gov/state-agencies/audits/2019/08/29/oversight-waste-tire-site-cleanup-and-use-waste-tire-feesMedicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… whether the Department of Health did not collect Medicaid drug rebates due to encounter system rejections of pharmacy … 2018 through March 2023. About the Program The Medicaid Drug Rebate Program (Rebate Program) helps offset the costs … to Medicaid recipients through rebates received from drug manufacturers. The Department of Health (DOH) …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesTown of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… for the day-to-day financial operations, including the allocation and distribution of FFI tax proceeds. The … relevant case law because the bookkeeper miscalculated the allocation of FFI tax proceeds. The bookkeeper allocated the … of active members used in the bookkeeper’s 2023 and 2024 allocation calculations. The Board did not receive or review …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112