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Town of Clarendon – Justice Court Operations (2013M-362)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2012 to November 13, 2013. Background The Town of Clarendon is located in Orleans County and is governed by … The purpose of our audit was to review the processes and procedures for …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/03/07/town-clarendon-justice-court-operations-2013m-362Liberty Central School District – Financial Operations (2016M-25)
Liberty Central School District Financial Operations 2016M25
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Lansing Central School District – Financial Management (2015M-256)
… Background The Lansing Central School District is located in the Towns of Dryden, Groton and Lansing in Tompkins County. The District, which operates three … limits and reduce the amount of surplus fund balance in a manner that benefits District taxpayers. Develop more …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/lansing-central-school-district-financial-management-2015m-256Hammondsport Central School District – Nonresident Tuition (2016M-248)
… by $5,078 and one home district was overbilled by $638. Key Recommendations Implement procedures specifying the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physicianadministered drugs
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsHoags Corners Volunteer Fire Company, Inc. – Internal Controls (2014M-09)
… instead of the two required signatures. During 2013, the current Treasurer ensured that there were two signatures on … The Board established a "best practices" policy for use of debit cards. However, the term "best practices" is vague, and …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/hoags-corners-volunteer-fire-company-inc-internal-controls-2014m-09Long Beach City School District – Financial Management (2023M-147)
… this was not clearly stated in annual budget documents for voter approval. Prior to the non-transparent and unbudgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147Opinion 95-25
… Law, §2[13]). In light of the similarity between the definition found in the former section 71 and that found in … fact that the repeal of section 71 and the addition of the definition in section 2 were simultaneous, it is our opinion … the Legislature's failure to correct the reference to the definition of "local assistance" in section 54-a was …
https://www.osc.ny.gov/legal-opinions/opinion-95-25Opinion 97-4
… bear on the issues discussed in the opinion. FOREIGN FIRE INSURANCE TAXES -- Exempt Volunteer Firemen's Benevolent … to pay death benefit upon death of firefighter's spouse) INSURANCE LAW, §§9104, 9105: The Volunteer and Exempt … of the City of Glen Cove may not expend foreign fire insurance tax moneys to provide a benefit to a member of the …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Comptroller DiNapoli Releases School Audits
… segregating duties so that no individual controls all phases of a transaction. They also provide increased …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-auditsIV.1 Overview – IV. Accounting Codes - Uses and Descriptions
… lump sum appropriations for non-Federal State Operations, Medicaid, Temporary Assistance for Needy Families, and the … appropriation for Temporary Assistance for Needy Families (TANF), the Environmental Protection Fund (EPF), and the Medical Assistance Program (Medicaid) shall only contain itemized appropriations which …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv1-overviewIX.12.H Key CMIA Documents – IX. Federal Grants
… administration of covered programs must prepare two major documents for review and approval by the U.S. Treasury: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12h-key-cmia-documentsDiNapoli: More Older Adults Calling NYC Home Than Ever Before, Comptroller's Report Finds
… with more seniors born outside the U.S. With a record high senior population, the Comptroller warns city funding must … for older adults in the future. “Many older adults are living on fixed incomes and no one wants to see them priced … safety and access to care. Many may not realize the senior population has grown substantially, and is far more …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-more-older-adults-calling-nyc-home-ever-comptrollers-report-findsLong-Term Care Ombudsman Program
… Objective To determine whether the New York State Office for the … advocating for the needs of the people it’s intended to serve. Our audit covered the period October 1, 2015 to January 30, 2019. About the Program Under the federal … To determine whether the New York State Office for the Agings …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/long-term-care-ombudsman-programVillage of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds … reports for monitoring the Village’s financial condition; and did not ensure that the Village’s annual financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… approximately $21.3 million. Key Findings The Board did not ensure that fuel supplies in the parks department … a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the highway and …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Mandatory Contributions – Enhanced Reporting
… with your payroll records until the member retires. Note: There are some exceptions to mandatory contributions. ERS … their earnings toward funding future retirement benefits There are some exceptions …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-contributionsClarence Central School District – Financial Condition (2016M-128)
… appropriations based on actual needs to avoid levying taxes at a level greater than needed. Ensure that estimates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/clarence-central-school-district-financial-condition-2016m-128Village of Tuckahoe – Financial Condition (2015M-88)
… The Village of Tuckahoe is located in Westchester County and has a population of approximately 6,600. The Village is … Board underestimated expenditures by $119,527 in 2011-12 and by more than $1 million in 2013-14, which led to … with monthly cash balance reports or cash flow statements and, except for three budget modifications implemented during …
https://www.osc.ny.gov/local-government/audits/village/2015/07/10/village-tuckahoe-financial-condition-2015m-88Indian Lake Central School District – Claims Auditing (2016M-15)
… 1, 2014 through September 30, 2015. Background The Indian Lake Central School District is located in the Town of Indian Lake in Hamilton County. The District, which operates one … Indian Lake Central School District Claims Auditing 2016M15 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15