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Oppenheim-Ephratah-St. Johnsville Central School District – Financial Management and Fuel Inventory (2017M-240)
… 973 more gallons of unleaded fuel and 341 more gallons of diesel fuel than it accounted for. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/02/oppenheim-ephratah-st-johnsville-central-school-district-financialMassapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The District, which operates nine schools … for fiscal years 2013-14 through 2015-16 that resulted in overestimated appropriations totaling $24.9 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsCity and Town of Poughkeepsie Joint Water Project – Board Oversight (2014M-236)
… of Audit The purpose of our audit was to examine the Joint Water Project’s operations for the period January 1, 2013 … agreement in 1991 to form the Poughkeepsie Joint Water Project, which provides water to City and Town as well as third parties outside of … City and Town of Poughkeepsie Joint Water Project Board Oversight 2014M236 …
https://www.osc.ny.gov/local-government/audits/city/2014/12/12/city-and-town-poughkeepsie-joint-water-project-board-oversight-2014m-236Office of Temporary and Disability Assistance SSP Payments Made to State Employees
… Program (SSP) Payments the Office of Temporary and Disability Assistance (OTDA) made to recipients during … benefit to Supplemental Security Income (SSI) recipients and other qualifying New York State residents. To be eligible … must be at least 65 years old, blind or disabled, and have limited resources and income. We used data analytics …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-state-employeesOffice of Temporary and Disability Assistance - SSP Payments Made to Deceased Individuals
… SSP payments. OTDA obtains information about recipients’ deaths from a variety of sources including the Social … 1 to more than 16 years prior to their last SSP payment in the examination period. Of the 553 payments, 380 were … Establish methods to advise SSA of previously unreported deaths, and prevent SSP payments to deceased individuals. …
https://www.osc.ny.gov/state-agencies/audits/2018/01/09/office-temporary-and-disability-assistance-ssp-payments-made-deceased-individualsWest Corners Fire Company – Accounting for Cash Receipts and Disbursements (2014M-215)
… ensured that the Treasurer was properly accounting for cash receipts and disbursements for the period January 1, … procedures regarding the support for disbursements or cash receipt requirements. While disbursements appeared to be …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/05/west-corners-fire-company-accounting-cash-receipts-andUniondale Fire District – Firehouse Hall Rentals and Questionable Board Practices (2013M-244)
… specific rules for rental approval, recordkeeping and custody of monies. Update the District’s credit card use … records, purchasing, disposing of, and maintaining custody of District assets for vehicles and equipment. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/14/uniondale-fire-district-firehouse-hall-rentals-and-questionable-boardBrentwood Union Free School District – Fund Balance and Hiring Practices (2016M-251)
… students, is governed by an elected seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal … The Board did not hire the most qualified available candidate for the Superintendent position as required by its … hiring a Superintendent by choosing the most qualified candidate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/22/brentwood-union-free-school-district-fund-balance-and-hiring-practicesTown of Big Flats – Physical Accessibility to Programs and Services (S9-24-37)
… physical accessibility for the 100 components identified in this report. Town officials agreed with our findings and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/02/14/town-big-flats-physical-accessibility-programs-and-services-s9-24-37Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Discontinue the practice of adopting budgets that result in the appropriation of unexpended surplus funds that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… seven-member Board of Education, operates four schools with approximately 2,200 students. General fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialVillage of Oxford – Water Accountability, Claims Audit and Information Technology (2017M-79)
… Purpose of Audit The purpose of our audit was to review the Village’s water accountability, claims audit … process and IT policies and procedures for the period June 1, 2015 through February 7, 2017. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a …
https://www.osc.ny.gov/local-government/audits/village/2017/07/21/village-oxford-water-accountability-claims-audit-and-information-technology-2017mBroadalbin-Perth Central School District – Health Insurance Buyouts and Separation Payments (2014M-146)
… Purpose of Audit The purpose of our audit was to examine the adequacy and support for the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/15/broadalbin-perth-central-school-district-health-insurance-buyouts-andTown of Hoosick – Departmental Cash Collections and Sales Tax Allocation (2016M-428)
… the Town's skating rink and for admissions and concession stand sales at the Town pool. The Town did not properly …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-hoosick-departmental-cash-collections-and-sales-tax-allocation-2016m-428Commack Union Free School District – Financial Condition and Fuel Inventory (2015M-90)
… procedures to adopt more reasonable budgets to avoid raising more real property taxes than necessary. Discontinue …
https://www.osc.ny.gov/local-government/audits/school-district/2015/07/31/commack-union-free-school-district-financial-condition-and-fuel-inventoryDiNapoli and Diaz Help Bronx Residents Claim $245 Million in Lost Money
… across the borough. It’s your money, come and get it. My thanks to Borough President Diaz for inviting my team and me to provide this service to his Bronx …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-and-diaz-help-bronx-residents-claim-245-million-lost-moneyDiNapoli: Owner and Employee of Medical Transport Company Arrested for Defrauding Medicaid
… in the Medicaid program as a participating transportation provider for program beneficiaries. Smith, 46, is the … which are then billed to the Medicaid program by the provider. Group rides are not allowed without prior … by Judge Mark J. Caruso on an indictment charging him with health care fraud, grand larceny, money laundering, medical …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-owner-and-employee-medical-transport-company-arrested-defrauding-medicaidDiNapoli: Agriculture Report Reveals Economic Growth and Challenges Facing New York Farms
… New York cannot be overstated, both as an economic engine for their communities and an essential part of our food … includes an analysis of state programs and tax benefits for farmers. Among the Findings: New York has several … other categories. New York provides tax benefits for farms, saving farmers an estimated $254 million in …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-agriculture-report-reveals-economic-growth-and-challenges-facing-ny-farmsExploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data in the financial software, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollPort Washington Union Free School District – Claims Processing and Inventories (2016M-263)
… necessary training to carry out the claims audit policy. A count of all stored goods was not conducted at least once a … that the claims auditor is properly trained. Ensure that a count of all stored goods is conducted at least once a year. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/port-washington-union-free-school-district-claims-processing-and