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Village of Sandy Creek – Cash Receipts and Disbursements (2017M-36)
… receipts were properly billed, collected and accounted for, and disbursements were supported and for proper Village purposes for the period June 1, 2015 through August 31, 2016. …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-sandy-creek-cash-receipts-and-disbursements-2017m-36Bainbridge-Guilford Central School District – School Lunch Operations (2015M-172)
… and consider taking measures to move toward the industry standard for MPLH. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bainbridge-guilford-central-school-district-school-lunch-operations-2015mTown of Enfield – Purchasing (2016M-377)
… our audit was to evaluate the Town’s purchasing practices for the period January 1, 2015 through August 15, 2016. … Town Board. The Town’s 2016 budgeted appropriations for its general and highway funds totaled approximately … Key Findings Town officials did not seek competition for professional services. Town officials did not obtain the …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-enfield-purchasing-2016m-377Cambridge Central School District – Internal Controls Over Extra-Classroom Activity Funds (2014M-63)
… the Towns of Cambridge, Easton, Jackson, Salem and White Creek in Washington County and the Towns of Hoosick, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/cambridge-central-school-district-internal-controls-over-extra-classroomVillage of Mill Neck – Financial Management (2014M-358)
… 1, 2011 through May 31, 2014. Background The Village of Mill Neck is located in Nassau County and has a population of … Village of Mill Neck Financial Management 2014M358 …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Westfield – Water and Sewer Operations (2014M-209)
… a Mayor. Budgeted appropriations for the 2013–14 fiscal year totaled approximately $8.5 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-westfield-water-and-sewer-operations-2014m-209Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although … the District provided Medicaid reimbursable services for speech, occupational or physical therapy and special … transportation to 11 students likely to be eligible for Medicaid during the 2021-22 school year, officials did …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… including granted tax exemptions, payments in lieu of taxes (PILOT) and project employment. Results of Review We …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fCommack Union Free School District - Information Technology Assets Inventory (2020M-15)
… (IT) assets. Key Findings At the time of our initial visits to nine District buildings, we were unable to locate … percent). It took between 11 and 55 days from our initial visits for officials to locate 80 additional IT assets. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/commack-union-free-school-district-information-technology-assetsNew Woodstock Fire District – Controls Over Financial Activities (2014M-263)
… financial reports with OSC from 2010-13. The Board did not conduct an audit of the Secretary-Treasurer’s records for the … financial report is filed with OSC in a timely manner. Conduct an audit of the Secretary-Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/new-woodstock-fire-district-controls-over-financial-activities-2014m-263State Comptroller DiNapoli Releases School Audit
… issued. East Rockaway Union Free School District – Extra-Classroom Activity Funds (Nassau County) The extra classroom activity (ECA) clubs did not maintain adequate …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-auditOpinion 2007-1
… exceptions established by the State Legislature (see, e.g., GML §§103 [3],[4)], 104), there are several … of creativity in the performance of the contract (see, e.g., People ex rel. Smith , supra ; Zack Associates v Setauket … Value Management Consultants v County of Nassau , Supreme Ct, Nassau County, May 7, 1999, O’Connell, J, affd 274 AD2d …
https://www.osc.ny.gov/legal-opinions/opinion-2007-1Opinion 89-25
… (GML, §119-o[2]; see also 1988 Opns St Comp No. 88-46, p 89). Therefore, any such agreement should be drafted to …
https://www.osc.ny.gov/legal-opinions/opinion-89-25Comptroller DiNapoli Releases Municipal Audits
… Spa Public Library , Bovina Fire District , Brighton Memorial Library , Village of Cape Vincent , Town of Cayuta , Commack Public Library District , Galen-Clyde Joint Fire … has not formally established capital reserves. Brighton Memorial Library – Board Oversight (Monroe County) The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsOpinion 2002-7
… monies from reserve fund) EDUCATION LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The expenditure of … reserve fund established by a school district public library is subject to referendum …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7DiNapoli Releases Review of City's Proposed Budget and Financial Plan
… New York City Mayor Bill de Blasio’s budget proposal appropriately uses higher … gaps and to replenish reserves, according to a review of New York City’s financial plan released today by New York … The report notes, however, that the potential cost of labor negotiations casts a shadow of uncertainty on the …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-review-citys-proposed-budget-and-financial-planDiNapoli: New York City Job Growth Continues to Set Records
… York City’s unemployment rate is at a historic low and job growth over the past decade has been unprecedented,” … New York City is benefiting from the longest and largest job expansion since the end of World War II. The 907,600 jobs … record-holder, DiNapoli’s report found. The city’s job growth rate from 2009 to 2019 was 24.3 percent, compared …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-new-york-city-job-growth-continues-set-recordsMedicaid Program – Oversight of Health Homes
… Objective To determine whether the Department of Health (DOH) has provided adequate oversight of Medicaid Health Homes to ensure that appropriate care was provided and that … To determine whether the Department of Health DOH has …
https://www.osc.ny.gov/state-agencies/audits/2026/01/20/medicaid-program-oversight-health-homesMedicaid Program – Mainstream Managed Care Organizations: Administrative Costs Used in Premium Rate Setting
… Purpose To determine whether mainstream managed care organizations (MCOs) are submitting accurate … the administrative costs in determining mainstream managed care premium rates. Our audit covered the period January 1, … are economically disadvantaged and/or have special health care needs. For the State fiscal year ended March 31, 2015, …
https://www.osc.ny.gov/state-agencies/audits/2016/10/13/medicaid-program-mainstream-managed-care-organizations-administrative-costs-used-premiumAll-Agency Contract Evaluation System
… while work is still underway. Key Recommendations Train the MTA Capital Construction ACE evaluators and …
https://www.osc.ny.gov/state-agencies/audits/2021/03/04/all-agency-contract-evaluation-system