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Ogdensburg City School District – Medicaid Reimbursements (2022M-52)
… procedures to ensure that all documentation requirements are met to submit Medicaid claims for reimbursement for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/ogdensburg-city-school-district-medicaid-reimbursements-2022m-52Bellmore Union Free School District – Payroll (2023M-129)
… overtime expenditures and make timely budget transfers, when needed. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/bellmore-union-free-school-district-payroll-2023m-129Greene County - Information Technology (2020M-38)
… them to all employees, and review and update routinely or when significant changes in the environment occur. Provide …
https://www.osc.ny.gov/local-government/audits/county/2020/09/04/greene-county-information-technology-2020m-38Accounts Payable Advisory No. 64
… York State Treasury. NYS Treasury will notify the agency when the check has been received so the agency can submit a refund of appropriation. Agencies must submit the refunds of appropriation immediately upon notification. Once the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/64-forgery-checksLongwood Central School District – Overtime (2021M-126)
… $774,499 were more than necessary. We found: The Board of Education (Board) did not adopt written policies to ensure … were pre-approved, adequately recorded and incurred only when necessary. Non-emergency overtime was not generally … and procedures for overtime work, including pre-approval of overtime and comp time. Ensure all non-emergency overtime …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/longwood-central-school-district-overtime-2021m-126Long Lake Central School District – Capital Project (2021M-183)
… claims, monitored and accounted for the project consisting of building improvements, upgrades and tennis court … audit period. There were no recommendations as a result of this audit. Officials: Prepared an itemized budget and … to ensure unexpended funds are accurately disposed of when the project is complete. District officials agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2022/02/18/long-lake-central-school-district-capital-project-2021m-183Tri-Valley Central School District - Financial Management (2020M-17)
… reserve was overfunded by nearly $1.9 million as of June 30, 2019. When unused appropriated fund balance and the overfunded … surplus balance exceeded the statutory limit each of the last three fiscal years, ranging from 3.2 percentage …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17Rochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… Key Findings The Board and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningComptroller DiNapoli & A.G. Schneiderman Announce Sentencing of Defendants in Elaborate Multi-Million Dollar Bid-Rigging Case Involving Public Contracts
… as New York State’s Donnelly Act. Nelson Rivera, former Chief Information Officer for Monroe County was sentenced … of Investigations and Division of Local Government. Assistant Attorneys General Mary Gorman and Brian McDonald of … Serrapica. The Public Integrity Bureau is led by Bureau Chief Daniel Cort and Deputy Bureau Chief Stacy Aronowitz. …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-ag-schneiderman-announce-sentencing-defendants-elaborate-multi-million-dollarPublic Welfare – 2023 Financial Condition Report
… Since 2015 For SFY 2022-23, the average monthly number of public assistance recipients in the State increased by … near-record-low caseloads in SFY 2021-22. The number of public assistance recipients increased every month since … Safety Net Assistance (SNA). FA provides up to 60 months of cash assistance to eligible needy families; SNA provides …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-welfareCayuga County - Procurement and Claims Audit (2018M-274)
… Key Findings County officials: Did not seek competition for aggregate purchases from nine vendors totaling … Consider the aggregate amount to be expended for the same or similar type of goods or services when … competitive bidding is required and develop procedures for procuring professional services. Ensure all claims are …
https://www.osc.ny.gov/local-government/audits/county/2019/04/12/cayuga-county-procurement-and-claims-audit-2018m-274Harrisville Central School District – Transportation State Aid and Debt for Bus Purchases (2020M-48)
… new bus acquisitions resulting in a potential revenue loss of $477,200. During our audit, the Business Manager prepared and submitted State aid forms for three of these buses. The District unnecessarily borrowed more than …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/02/harrisville-central-school-district-transportation-state-aid-and-debt-busSherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)
… were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place … used 34 days of leave that were not recorded in the leave tracking system. Nine employees had leave balances that …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67Inventory Controls
… the Program The Office of Information Technology Services (ITS) was created in 2012 and is the lead agency for State IT … of technical equipment for State employees. Additionally, ITS is responsible for maintaining an accurate inventory of … various job functions. To manage the vast inventory, ITS utilizes the Information Technology Service Management …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsTown of Homer – Conflict of Interest (2022M-148)
Determine whether any Town of Homer (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/homer-town-2022-148.pdfTown of Chemung – Conflict of Interest (2022M-176)
Determine whether any Town of Chemung (Town) officials had prohibited interests in Town contracts.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/chemung-town-2022-176.pdfOversight of Direct Placement of Children (Follow-Up) (2021-F-6)
To determine the extent of implementation of the four recommendations made in our initial audit report, Oversight of Direct Placement of Children (2017-S-30).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-21f6.pdfOversight of Contract Expenditures of Palladia, Inc. (2020-S-5)
To determine whether the Office of Addiction Services and Supports (OASAS) is effectively monitoring its contract with Palladia, Inc. to ensure reimbursed claims are allowable, supported, and program related.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-20s5.pdfOversight of Selected Aspects of Traffic Controls (2018-N-6)
To determine whether the New York City Department of Transportation (Department) is monitoring and evaluating traffic flow at intersections and whether the...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-18n6.pdfOversight of Direct Placement of Children (2017-S-30)
To determine whether the Office of Children and Family Services (OCFS) has effective controls in place to ensure that children placed in the direct care of...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-17s30.pdf