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Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… (District) officials properly managed and monitored building access accounts and badges. Key Findings District officials did not properly manage and monitor building access accounts and badges used to access District … and remain active can potentially result in unauthorized building access. District officials: Did not establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… audit for certain vendors that supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… and expenditure projections in the City’s proposed budget for the 2015 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Wappingers Central School District – Fuel Accountability (2015M-135)
… Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135Town of New Berlin – Ambulance Company Loan (2013M-22)
… 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22City of Rome – Internal Controls Over Capital Projects (2012M-248)
… Purpose of Audit The purpose of our audit was to determine whether City officials provided … January 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of … City of Rome Internal Controls Over Capital Projects 2012M248 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… collected fees totaling approximately $700,000 for bus fares, passes and advertising sales. The Water Department …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13West Valley Central School District – Financial Management (2013M-178)
… elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Comptroller DiNapoli Releases School District Audits
… were not approved by the claims auditor. In addition, the senior account clerk’s leave accrual records contained …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Woodbourne Fire District – Audit Follow-Up (2023M-98-F)
… – pdf] [read complete 2023 report – pdf] Purpose of Review The purpose of our review was to assess the Woodbourne Fire District’s (District) progress, as of … The purpose of our review was to assess the Woodbourne Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/woodbourne-fire-district-audit-follow-2023m-98-fPlainville Fire District – Audit Follow-Up (2021M-31-F)
… – pdf] [read complete 2021 report – pdf] Purpose of Review The purpose of our review was to assess the Plainville Fire District’s (District) progress, as of … The purpose of our review was to assess the Plainville Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/04/03/plainville-fire-district-audit-follow-2021m-31-fDiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… we need people to help spread the word to their family, friends and neighbors. Take a few minutes out of your day and …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-moneyIII.7 Data Quality – III. Statewide Financial System (SFS)
… value remaining not utilized in the last 45 days will be closed. Any non-contract Purchase Order transaction that has been inactive for 12 months or more will be closed. Any Purchase Order transaction fully expended will be closed. Requisitions Guidance: General Purchase (non-Contract …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii7-data-qualityVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … Variety offers a range of special education services and programs to children with disabilities from birth to … special education services (Preschool Special Class and Preschool Special Education Itinerant Teacher services) …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Spotted Zebra Learning Center, Inc. (Spotted Zebra) on its Consolidated Fiscal Report (CFR) were … Cost Manual (RCM). The audit covered the costs reported on Spotted Zebra’s CFR for the fiscal year ended June 30, 2014 …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manualJawonio, Inc. – Compliance With the Reimbursable Cost Manual
… by Jawonio, Inc. (Jawonio) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, … reported by Jawonio Inc Jawonio on its Consolidated Fiscal Report CFR were properly calculated adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/jawonio-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Payments to a Physical Therapist
… 30, 2013. Background Mark Amir is a physical therapist who owns and operates Madison Physical Therapy located in … patients are primarily “dual-eligible” beneficiaries who are enrolled in both Medicare and Medicaid. Under this …
https://www.osc.ny.gov/state-agencies/audits/2014/12/15/medicaid-program-improper-payments-physical-therapistAffordable Home Ownership Development Program
… Purpose To determine whether Affordable Home Ownership Development Program (Program) grant managers … grant monies to existing and prospective homeowners in compliance with Program criteria. Our audit covers the … Grant monies may be used for new construction, home improvements, or acquisition and repair projects. The …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programSelected Employee Travel Expenses
… (Department) employees with outliers in the areas of train fare and fuel expense. We also reviewed and considered the …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Property Tax Freeze Credit
… Purpose The objective of our examination was to determine whether the Property Tax … Credit (PTF Credit) payments approved by the Department of Taxation and Finance (Department) were appropriate and … the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-credit