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Controls Over Cash Advance Accounts
… advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., … for travel advances and infrequently issues checks for petty cash expenses. SED does not routinely resolve old … are detected. Key Recommendations Consolidate the petty cash and travel categories into the “other “category …
https://www.osc.ny.gov/state-agencies/audits/2014/09/08/controls-over-cash-advance-accountsSandy Creek Central School District – Cafeteria Operations (2016M-354)
… period July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, Richland and … Sandy Creek Central School District Cafeteria Operations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Orleans Niagara Board of Cooperative Educational Services – Financial Management (2016M-72)
… to review the BOCES’ management of financial activities for the period July 1, 2011 through December 2, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year totaled approximately $56 … restricted more than $5 million of surplus funds for a purpose not statutorily allowed and had approximately …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/18/orleans-niagara-board-cooperative-educational-services-financial-management-2016mMiller Place Fire District – Credit Cards (2024M-58)
… complete report – pdf] Audit Objective Determine whether the Miller Place Fire District (District) Board of Fire Commissioners (Board) ensured that credit card … supported and for appropriate purposes. Key Findings The Board did not always ensure that credit card charges were …
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-103Jericho Union Free School District – Financial Management (2016M-328)
… Purpose of Audit The purpose of our audit was to examine the District’s financial management practices for the period … the funding levels for the retirement contribution reserve are reasonable, and take appropriate action, in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/jericho-union-free-school-district-financial-management-2016m-328Beacon City School District – Claims Auditing (2016M-20)
… policies for the claims auditor to use as guidance when auditing the claims related to purchases that do not require competitive bidding. The claims auditor did not ensure that sufficient funds were available on open purchase orders when approving claims resulting in eight …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/beacon-city-school-district-claims-auditing-2016m-20Town of Stratford – Supervisor’s Records (2013M-11)
… January 1, 2011, to May 31, 2012. Background The Town of Stratford is located in Fulton County and has a population of … Town of Stratford Supervisors Records 2013M11 …
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)
… The Village of Painted Post is located in the Town of Erwin in Steuben County and has a population of 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)
Village of Bolivar Financial Condition of Water and Sewer Funds 2013M125
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)
… has approximately 6,000 residents. The Village is governed by an elected Board of Trustees which comprises four Trustees … not ensure that large meters were tested and calibrated on a regular basis to help ensure that bills, especially … receipts to provide accountability for set-up fees paid by new customers. Key Recommendations Segregate the water and …
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)
… $1,694,561 for the highway fund. Key Findings The Board does not adequately audit claims presented for payment. The Board does not require documents such as receiving reports, quotes, …
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)
… 2008 through September 27, 2013. Background The Village of Riverside is located in Steuben County and has a population … Village of Riverside Treasurers Misappropriation of Funds 2013M349 …
https://www.osc.ny.gov/local-government/audits/village/2014/04/08/village-riverside-treasurers-misappropriation-funds-2013m-349DiNapoli: Audit Reveals Theft of Cash, Questionable Spending by Minetto Volunteer Fire Dept. Chief
… The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6,000 in public funds on personal purchases such as guns and … Thomas P. DiNapoli. The audit revealed a total of $22,000 in misused funds, questionable spending and missing cash. … The chief of the Minetto Volunteer Fire Company in Oswego County spent nearly $6000 in public funds on …
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
… reach $39 billion by 2018 — more than double the amount in 2003 — even before taking into account any new borrowing for … will reach $39 billion by 2018, more than double the 2003 level; Debt service and operating budget funds going to … $3.3 billion by 2018, almost four times the amount in 2003; The MTA raised fares and tolls by 29 percent between …
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
… Appropriate Work Examples Answering constituent phone calls Attending municipality-sponsored events Discussing … activity) Attending campaign events Attending a political party rally/candidate forum Board and committee meetings for …
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
… New Yorkers,” DiNapoli said. “My office will continue to partner with law enforcement to root out waste, fraud and … prior authorization, and approved providers can only bill for mileage once for the group. The investigation …
https://www.osc.ny.gov/press/releases/2025/10/transportation-company-owner-and-office-manager-indicted-18-million-medicaid-schemeOpinion 90-64
… statutory authority (see, e.g., McCabe v Voorhis , 243 NY 401; Mills v Sweeney , 219 NY 213; Citizens For An Orderly … adopted by the finance board of the Town of Oyster Bay for the purpose of financing original capital … other than this one exception for the Town of Oyster Bay, bond resolutions for town special district projects are …
https://www.osc.ny.gov/legal-opinions/opinion-90-64Adaptive Solutions Multi Services, PLLC - Compliance With the Reimbursable Cost Manual
… these two officials owned a day care named Sunflower Kidz Daycare LLC (Sunflower). They each received compensation from …
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) … the MLTC premium rates for the period April 1, 2013 to March 31, 2014. Background The New York State Medicaid … program that provides a wide range of medical services to those who are economically disadvantaged and/or have …
https://www.osc.ny.gov/state-agencies/audits/2017/09/27/medicaid-program-managed-long-term-care-premium-rate-setting