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Rotterdam Fire District Number 7 Schonowe – Claims Auditing (2025M-107)
… – pdf] Audit Objective Did the Rotterdam Fire District Number 7 Schonowe (District) Board of Fire Commissioners (Board) properly audit claims? Audit … 2024 – May 31, 2025 Understanding the Audit Area The audit of claims is often the last line of defense for preventing …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/24/rotterdam-fire-district-number-7-schonowe-claims-auditing-2025m-107West Irondequoit Central School District – Emergency Drills (2025M-85)
… section. Audit Summary District officials did not conduct all required drills or conduct all drills within the required time frames and officials could not support that they met all drill requirements. Officials also did not conduct all … District officials did not conduct all required drills or conduct all drills within the required …
https://www.osc.ny.gov/local-government/audits/school-district/2025/11/07/west-irondequoit-central-school-district-emergency-drills-2025m-85Jasper-Troupsburg Central School District – Emergency Drills (2025M-79)
… School District (District) officials properly conduct and report emergency drills? Audit Period July 1, 2023 – June … instructional school building (building) evacuation and lockdown drills and emergency bus drills (bus drills). Evacuation drills … School District District officials properly conduct and report emergency drills …
https://www.osc.ny.gov/local-government/audits/school-district/2025/10/24/jasper-troupsburg-central-school-district-emergency-drills-2025m-79Eastport Fire District – Procurement (2025M-50)
… Summary The Board-adopted procurement policy (Policy) addresses the procurement of goods and services not required … Town Law, a written corrective action plan (CAP) that addresses the findings and recommendations in this report …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/05/eastport-fire-district-procurement-2025m-50Oversight of Passenger Safety (Follow-Up)
… report, Oversight of Passenger Safety (Report 2017-S-50 ). About the Program The Office for People With …
https://www.osc.ny.gov/state-agencies/audits/2020/07/28/oversight-passenger-safety-followExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… Purpose The objectives of our examination were to determine whether … Unemployment Insurance (UI) benefit payments approved by the Department of Labor (Department) were appropriate and … The objectives of our examination were to determine whether UI benefit …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018HeartShare Human Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by HeartShare Human Services, Inc. … (CFRs) were reasonable, necessary, directly related to the special education programs, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2017/10/24/heartshare-human-services-inc-compliance-reimbursable-cost-manualState Police Bulletin No. SP-87
… Contract provisions include payments for: Prorated Cash Payment Award (CPA) Troopers must be on the payroll full-time … in these counties are eligible for the increase. Overtime Meal Allowance Increase (OMO, OML) Legislation provides an … automatically will appear on the NHRP520, Daily Outbound Transaction file. Agency Actions Starting in pay period 11L, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-87-state-police-benevolent-association-nys-troopers-inc-bargaining-unit-07Examination of Unemployment Insurance Benefits 2016 Annual Report
… years’ findings, DOL also recovered $247,483 in forfeited UI benefits from claimants who DOL determined made false … in potential recoveries for past UI overpayments from 130 New York State employees hired during calendar year 2016. In … in calendar year 2016, DOL recovered $342,415 from New York State employees who owed DOL for past UI …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportMotor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Purpose To express an opinion on the fair presentation of the Report of Motor Vehicle … To express an opinion on the fair presentation of the Report of Motor Vehicle …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableDiNapoli and DA Carney: Owner of Medical Transport Company Sentenced to 3 to 9 Years in Prison for Stealing $700,000 from Medicaid Program
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at https://www.osc.ny.gov/investigations , or by …
https://www.osc.ny.gov/press/releases/2025/07/dinapoli-and-da-carney-owner-medical-transport-company-sentenced-3-9-years-prison-stealing-700000State Comptroller Thomas P. DiNapoli Statement on Passage of Final State Budget
… is essential to ensuring transparency and accountability for New Yorkers. “My office will release an analysis in the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-passage-final-state-budgetSchuyler County – Treasurer’s Office (2014M-186)
… not know the true cash or financial position at any point in time during the fiscal year. Because financial records … County officials had no record of the number of delinquent tax accounts or the total amount of taxes due to the County … are accurate. Ensure installment agreements are located in one place and a list developed to allow for the determination …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186Opinion 99-6
… FINANCE LAW, §§24.00, 25.00; REAL PROPERTY TAX LAW, §545: A school district may not issue revenue anticipation notes or … anticipation of the receipt of State aid payable pursuant to section 545 of the Real Property Tax Law. You ask whether … 25.00 of the Local Finance Law authorizes school districts to issue revenue anticipation notes ("RANs") in anticipation …
https://www.osc.ny.gov/legal-opinions/opinion-99-6Personal Income Tax Refunds
… by the Department of Taxation and Finance (Department) for payment were appropriate and processed in accordance with … prior to payment. We selected Department-approved refunds for examination using data analytics to identify high-risk … we examined 31,978 refunds totaling almost $516.5 million for examination. Key Findings Of those transactions selected, …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… January 1, 2013 through January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which is governed by … provides fire protection services to the Towns of Hamlin, Kendall and Clarkson. For 2013, revenues totaled …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialTown of Brownville Joint Fire District - Board Oversight (2018M-207)
… did not contract for an independent audit of its 2017 records as required by law. Certain Treasury duties were … of debit cards. Obtain an annual independent audit of the records. Ensure the Treasurer controls the disbursement of …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207East Quogue Union Free School District – Selected Payroll Practices and Information Technology (2014M-44)
… 450 students attending Kindergarten through Grade 6 and contracts with a neighboring school district to educate … 7 through 12. Budgeted expenditures for the 2013-14 fiscal year are approximately $22.4 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/east-quogue-union-free-school-district-selected-payroll-practices-andCommack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… Board of Education, operates eight schools with more than 6,900 students. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $183.2 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryTown of Mentz – Board Oversight (2016M-403)
… September 6, 2016. Background The Town of Mentz is located in the central part of Cayuga County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-mentz-board-oversight-2016m-403