Search
Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … did not verify that the school received the awarded New York State Office of General Services contract pricing … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0DiNapoli 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-budgetState Agencies Bulletin No. 1974
… State Agencies Bulletin No 1974 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseState Agencies Bulletin No. 1888
… OSC Actions At the request of Civil Service Employees Association (CSEA), Local 1000, OSC will automatically … part-time percentage. The deduction amount for hourly and per diem employees should have Dues (code 475) deductions at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseTaxable Travel
… travel expenses a New York State Homes and Community Renewal (HCR) rent inspector incurred during calendar years … travel expenses a New York State Homes and Community Renewal HCR rent inspector incurred during calendar years …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelControls Over Cash Advance Accounts
… the Department’s three cash advance accounts is overfunded in comparison to its apparent business needs. Key Recommendation Reduce the amount of funds held in each advance account to more appropriate levels based on …
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 … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followMedicaid Program – Medicare Part D Clawback Payments
… Department of Health (Department) overpaid the Medicare Part D prescription drug phased-down state contributions. The … Drug, Improvement, and Modernization Act of 2003, Medicare Part D provides prescription drug benefits for individuals … or “clawback” payment) to the federal government to cover part of the cost of prescription drugs for the State’s …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTuckahoe Common School District – Purchasing (2013M-158)
… Purpose of Audit The purpose of our audit was to examine the District’s … Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Wallkill Central School District – Claims Auditing (2023M-52)
… the Wallkill Central School District (District) claims auditor ensured claims were adequately supported, properly … to the Board of Education (Board). Key Findings The claims auditor did not ensure claims were adequately supported, … claims auditor meet the requirements for eligibility for appointment. District officials generally agreed with our …
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)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of payments made by the Treasurer were paid with cash from the petty cash fund, leaving no audit trail. Due to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… and operational activities for the period October 1, 2012 through March 12, 2015. Background The Village of …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… documentation is received and appropriately filed in the image repository for all clients. Require clients to provide …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Rye – Boat Basin Fund (2013M-289)
… 2009, but City officials could not provide documentation showing their methodology for calculating these annual …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Rockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… not adopted a written policy that addresses procedures for billing and collection. The Board and Superintendent incurred … policy that specifically addresses the procedures for billing and collection when invoices remain uncollected after …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationTri-Valley Central School District – Budgeting (2014M-094)
… Purpose of Audit The purpose of our audit was to examine the District’s … Tri-Valley Central School District (District) is located in Sullivan and Ulster Counties, and is governed by the Board … comprises nine elected members. There are two schools in operation within the District, with approximately 1,100 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. … over computer inventory. Audit logs are not reviewed for inappropriate activity and the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mVillage of Gowanda – Procurement (2013M-175)
… if they received the correct State or County contract pricing. The Board’s failure to ensure that Village officials … they were receiving the correct State and County contract pricing, resulted in the Village incurring higher costs than … is receiving the appropriate State and County contract pricing. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Town of Lebanon – Justice Court (2013M-247)
… of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to … allow for proper accounting and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… 2013. Background The Oswego School District Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a seven-member Board of Trustees who are … for over-the-counter receipts. The Library does not have procedures in place to record all receipts at the time …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397