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Town of Stratford – Supervisor’s Records (2013M-11)
… audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background … governs the Town. The Town’s budgeted expenditures for the 2012 fiscal year totaled approximately $405,000 for the general fund and $580,000 for the highway fund which …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11Village of Painted Post – Board Oversight (2017M-92)
… was to examine the Board’s oversight of Village activities for the period July 1, 2015 through October 24, 2016. … five-member Board of Trustees. Budgeted appropriations for the 2016-17 fiscal year for the general, water and sewer funds totaled approximately …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Village of Bolivar – Financial Condition of Water and Sewer Funds (2013M-125)
… the financial condition of the water and sewer funds for the period June 1, 2007 through March 15, 2013. … Trustees consisting of a Village Mayor and four Trustees. For the fiscal year ending May 31, 2013, budgeted appropriations totaled $444,000 for the general fund, $168,000 for the water fund, and …
https://www.osc.ny.gov/local-government/audits/village/2013/08/09/village-bolivar-financial-condition-water-and-sewer-funds-2013m-125Village of Albion – Water and Sewer Rents (2013M-108)
… over the billing and collection of water and sewer rents for the period January 1, 2010, to March 15, 2013. Background … four Trustees and a Mayor. Budgeted appropriations for the general, water and sewer funds in the 2012-13 fiscal … controls over the billing, collection and accounting for water and sewer rents. The Board did not properly …
https://www.osc.ny.gov/local-government/audits/village/2013/06/21/village-albion-water-and-sewer-rents-2013m-108Town of Olive – Claims Processing and Information Technology (2012M-223)
… purpose of our audit was to review the Town’s processes for claims auditing and internal control over information technology (IT) for the period January 1, 2011, to August 28, 2012. … year, the Town’s operating expenditures were $2,025,921 for the general fund and $1,694,561 for the highway fund. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Village of Riverside – Treasurer’s Misappropriation of Funds (2013M-349)
… audit was to evaluate the Village’s financial operations for the period of August 1, 2008 through September 27, 2013. … budget appropriations totaled approximately $411,500 for all funds. Key Findings Due to the Board’s continuous … was attached to the claims prior to approving them for payment and that claims were for valid Village purposes. …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349Miller Place Fire District – Credit Cards (2024M-58)
… Board of Fire Commissioners (Board) ensured that credit card charges were properly approved, supported and for … Key Findings The Board did not always ensure that credit card charges were properly approved, supported and for … by the Board. Commissioners approved and audited their own credit card charges totaling $14,544 and 25 charges totaling …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Oakfield-Alabama Central School District – Procurement (2024M-103)
… prerequisites and did not obtain competitive bids for a $54,235 public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling … $107,441. Request proposals within the last five years for six professional service and insurance coverage purchases …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Qualified Personal Service Contracts (QPSC) Listing
… Order No. 6: Ensuring the Cost-Effectiveness of Contracts for Personal Services. Executive Order No. 6 requires that … The agency can reasonably anticipate it will incur costs for the personal service component of $1 million or more over … contracts that meet the criteria described above for the 2026-27 State Fiscal Year: There are currently no …
https://www.osc.ny.gov/procurement/qualified-personal-service-contracts-qpsc-listingDiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… access to company funds; Ensure that cash from vending machine sales is given to the treasurer to be recorded in the …
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-audit-reveals-theft-cash-questionable-spending-minetto-volunteer-fire-dept-chiefMTA's Fiscal Challenge: Fill the Gap, But Not at Riders' Expense
… pressure on fares and tolls, and while the MTA should look for opportunities for savings, deep cuts could affect the future reliability of … the MTA close projected gaps in its operating budget for calendar years 2015 through 2017, leaving a manageable …
https://www.osc.ny.gov/press/releases/2014/10/mtas-fiscal-challenge-fill-gap-not-riders-expenseRecord of Activities (ROA) – Reporting Elected and Appointed Officials
… worked. But, for those who don’t, determining the number of days they’ve worked requires a different process. These … 150 days of the start of the term and submit it to the secretary or clerk of the governing board within 30 days of … They are a retiree of NYSLRS or another New York State public retirement system; They are a Tier 1 member; or …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/record-activities-roaTransportation Company Owner and Office Manager Indicted in $1.8 Million Medicaid Scheme
… company was charged with stealing more than $1.8 million from the state’s Medicaid program over a nearly … group rides, and lying about the destinations of the trips to inflate their payments. Defendant Noah Shook, 45, is … health services to New Yorkers,” DiNapoli said. “My office will continue to partner with law enforcement to root out …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Adaptive Solutions Multi Services, PLLC (Adaptive Solutions) on its Consolidated Fiscal Reports (CFRs) were … audit focused primarily on expenses claimed on Adaptive Solutions’ CFR for the fiscal year ended June 30, 2018, and …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/adaptive-solutions-multi-services-pllc-compliance-reimbursable-cost-manualMedicaid Program – Managed Long Term Care Premium Rate Setting
… Purpose To determine whether managed care organizations (MCOs) provided the Department of Health … whether the Department appropriately set Managed Long Term Care (MLTC) premium rates. The audit covered the MLTC premium … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2016, …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-settingMattituck Fire District – Claims Audit (2025M-48)
… audit of claims is often the last line of defense for preventing unauthorized, improper or fraudulent claims … determines, among other things, that each purchase is for a proper fire district purpose and is adequately … the Treasurer to pay them. The District’s expenditures for 2023 were approximately $1.6 million and 2024 budgeted …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/mattituck-fire-district-claims-audit-2025m-48York Central School District – Lead Testing and Reporting (S9-25-19)
… Services (BOCES) to test potable (i.e., consumable) water for lead, report the results and implement necessary remediation. Testing and reporting for lead contamination began in 2016, and subsequent testing … not sampled or properly exempted by District officials for Cycle Two. This occurred because District officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2025/07/18/york-central-school-district-lead-testing-and-reporting-s9-25-19Village of Sherburne – Budgeting (2025M-83)
… Audit Area A village board must develop realistic budgets for financial stability, public trust and transparency; … sources (i.e., appropriated fund balance) and allows for long-term planning to protect the village from unexpected … during this same period, the Board adopted budgets for the general, water and sewer funds that appropriated a …
https://www.osc.ny.gov/local-government/audits/village/2026/04/03/village-sherburne-budgeting-2025m-83State Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not accurately apply for all applicable transportation aid. As a result, the … County) District officials did not properly bill tuition for nonresident foster care students enrolled at the … of the $129,538 in tuition to which it was entitled for the 2020-21 through 2022-23 school years and made tuition …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0