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St. Anne Institute – Compliance With the Reimbursable Cost Manual
… on St. Anne’s CFR for the fiscal year ended June 30, 2016. About the Program St. Anne is an SED-approved, … the RCM requirements. For the fiscal year ended June 30, 2016, St. Anne reported about $450,000 in reimbursable costs … of $2,434 in non-reimbursable account adjustment and bad debts, $1,505 in insufficiently documented vehicle …
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/st-anne-institute-compliance-reimbursable-cost-manualAfton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… books are consistently reviewed by a disinterested third party who reported that everything was in good order; however, this review was not an effective audit as it failed to identify …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financialSummit Fire District – Internal Controls Over Financial Operations (2013M-264)
… The Summit Fire District is a district corporation of the State, distinct and separate from the Town of Summit, and is … maintained a file that contained the bank statements, vendor invoices and copies of disbursement checks from the … the required annual financial report with the Office of State Comptroller. Key Recommendations Adopt a procurement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Huntington Bay – Compensation of Officials and Credit Cards (2012M-198)
… 2012. Background The Village of Huntington Bay is located in the Town of Huntington, in Suffolk County and had a population of 1,425 residents. … used the Village credit card at local restaurants and in most instances there were no credit card receipts to show …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-huntington-bay-compensation-officials-and-credit-cards-2012m-198Village of Rockville Centre – Cash Receipts from Recreational Activities and Information Technology (2013M-63)
… Background The Village of Rockville Centre is located in the Town of Hempstead, Nassau County. The Village is … IT. We found that copies of back-up data are not stored in a secure off-site location, and the Board has not … of cash receipts. Review the duties of those involved in the cash receipts process in the recreation center and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-rockville-centre-cash-receipts-recreational-activities-and-informationExtra-Classroom Activity (2015-MR-5)
… of education (Board), for, by or in the name of a school, student body or any subdivision thereof." Extra-classroom … normal and appropriate extra-curricular activities of the student body. Key Findings Boards and District officials did … should ensure that the Treasurer, faculty advisors and student treasurers are follow the District’s cash receipts …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Rensselaer City School District – Internal Controls Over Extra-Classroom Activity Funds (2013M-153)
… for the activity fund, but is not adequate because it does not provide detailed procedures for the financial …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/rensselaer-city-school-district-internal-controls-over-extra-classroomTown of Sodus – Financial Management and Professional Services (2013M-99)
… purpose of our audit was to review the Town’s financial management and procurement of professional services for the … Town of Sodus Financial Management and Professional Services 2013M99 …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-sodus-financial-management-and-professional-services-2013m-99Frontier Central School District – Financial Condition and Mobile Devices (2013M-297)
… audit was to assess the District’s financial condition and mobile device environment for the period July 1, 2010 through … officials did not establish adequate safeguards over mobile devices, and that District employees did not use mobile devices in accordance with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/frontier-central-school-district-financial-condition-and-mobile-devicesState Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … City of Albany Industrial Development Agency – Project Approval and Monitoring (Albany County) The IDA did … an adequate or consistent system to incorporate goals into project agreements even though the projects were approved …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… procured. General Brown Central School District – Building Renovation Project (Jefferson County) District officials … the budget for the three school buildings and garage renovation project. In addition, work was completed within …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Homeownership Rates in New York
… highest for Whites, followed by Asians, and Hispanics. 6 Black Americans have had the lowest rates, and the gap between White and Black homeownership averaged 26 percentage points nationally … 52 percent for Asian households, 34 percent for Black households, and 29 percent for Hispanic households in …
https://www.osc.ny.gov/reports/homeownership-rates-new-yorkDiNapoli Statement on MTA Budget
… statement on the Metropolitan Transportation Authority's 2026 Adopted Budget: "The Metropolitan Transportation Authority’s Adopted Budget for 2026 reflects several actions that have become necessary in … from new operating efficiencies, including $75 million in 2026, which will help the Authority balance its budget next …
https://www.osc.ny.gov/press/releases/2025/12/dinapoli-statement-mta-budgetTaxable Travel
… years 2014, 2015, and 2016. These included expenses for rental vehicles and fuel to conduct rent inspections … to reimbursement for expenses to travel from his home (or rental vehicle pick-up location) to his work area, as these … vehicles. Ensure employees reimburse the State for the cost of any charges incurred when using a rental vehicle for …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelControls Over Cash Advance Accounts
… the cash advance accounts it oversees to ensure the money is properly accounted for and used for appropriate business … are issued from agency appropriations and the cash is transferred from the State Treasury to a local bank … that each of the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsImproper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … were not eligible for behavior management and after-hours office visits – most of which were provided during normal … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followMedicaid Program – Medicare Part D Clawback Payments
… (“dual-eligibles”). The Department is required to make a monthly payment (referred to as the phased-down state … appropriateness of the following payments: $1.65 million in payments on behalf of 2,315 recipients who were receiving Medicaid in another state. $451,348 in payments on behalf of 1,250 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsWallkill Central School District – Claims Auditing (2023M-52)
… whether the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly authorized, … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Dayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… paid with cash from the petty cash fund, leaving no audit trail. Due to these deficiencies, we reviewed all 162 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financial