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Comptroller DiNapoli Releases School Audits
… technology. Brasher Falls Central School District – Financial Condition (St. Lawrence County) The surplus fund … claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed … its intended purpose and properly accounted for. Taconic Hills Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Town of Caledonia – Financial Management (2013M-363)
… of our audit was to review the Town’s management practices for the period January 1, 2012 through October 16, 2013. … Findings The Board did not develop policies and procedures for budget preparation and monitoring and, as a result, … repeatedly adopted budgets with inaccurate estimates for revenues, expenditures and appropriated fund balance. The …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… The Board adopted budgets during our scope period that cut costs by abolishing positions, outsourcing services or … is prudent. However, the District’s budgets did not cut revenues at the same pace. The District has accumulated …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Comptroller DiNapoli Releases School Audits
… Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School … per labor hour is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition … the BainbridgeGuilford Central School District Greenburgh Eleven Union Free School District Niagara Falls City School …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Lewis County – Court and Trust Funds (2024-C&T-1)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … have established appropriate controls to safeguard and account for court and trust funds for the period January 1 …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Contract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an … blank. As an example: To create an amendment transaction for a six month time-only extension of an approved contract … document. This field of the transmittal must be completed for BOC use. In the example above, the agency would enter …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-systemWestchester County – Court and Trust Funds (2024-C&T-3)
… and account for court and trust funds for the period January 1, 2022 through February 29, 2024. Background Pursuant to a court order, certain assets … and account for court and trust funds for the period January 1 2022 through February 29 2024 …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… New York appropriately reimbursed physician-administered drugs. The audit covered the period from January 2017 through … a range of services, including physician-administered drugs, which are also covered under the Empire Plan’s … paid approximately $878 million for physician-administered drugs. Key Findings We identified $5,536,537 in actual and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsLong Beach City School District – Financial Management (2023M-147)
… report – pdf] Audit Objective Determine whether the Long Beach City School District’s (District) Board of Education … Determine whether the Long Beach City School Districts District Board of Education Board …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the Empire Plan. The audit covered the period from January … manufacturers and remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… If an employee was issued a check from a Business Units sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeChildren’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated Fiscal Reports … (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manualCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… Office. The City is losing 54 percent of the water it distributes, which is substantially higher than the EPA …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-21455b/c Opportunities for Wartime Veterans and Individuals With Disabilities
The Office of the State Comptroller is continuously recruiting for the following 55bc eligible positions
https://www.osc.ny.gov/jobs/55bcWillsboro Fire Department – Financial Operations (2014M-206)
… in Essex County. The Department provides fire protection and other emergency services to Willsboro Fire District residents. The Department deposited $20,428 and disbursed $22,718 during 2013. Key Findings The … except for requiring the Department Treasurer to prepare and submit monthly reports to Department officials. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Circleville Fire District – Board Oversight (2013M-343)
… District. The District’s general fund budget for the 2012 and 2013 fiscal years were $626,319 and $396,208, respectively. Key Findings The Board’s audit of … policy. The Board has not adopted an online banking policy and has not entered into an agreement with the District’s …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343South Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… reporting. Provide the Board with budget status reports on a monthly basis. Ensure that the Annual Financial Report … records to the bank statements monthly and follow up on any differences. Ensure that the annual audit of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsJericho Fire District – Professional Services (2012M-236)
… from the Town of Oyster Bay and the County of Nassau in which it is located. The District services approximately … services providers who received at least $20,000 in payments during our audit period. District officials did … Further, the payments to the physical trainer were not in accordance with the written agreement. While the written …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Golden Glow Volunteer Fire Company – Internal Controls Over Financial Operations (2012M-170)
… of Audit The purpose of our audit was to examine selected Company financial operations for the period January 1, 2011, … May 31, 2012. Background The Golden Glow Volunteer Fire Company, Inc. is located in the Town of Big Flats in Chemung County. The Company has approximately 40 members. The Company currently …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/25/golden-glow-volunteer-fire-company-internal-controls-over-financial