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Port Jervis City School District – Financial Condition (2022M-152)
… $23.6 million, exceeding the 4 percent statutory limit by 26 percentage points or $20.4 million. We project that the … fund balance to comply with the statutory limit. Budget for the funding of reserves and capital projects rather than …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/port-jervis-city-school-district-financial-condition-2022m-152Thousand Islands Central School District – Financial Management (2022M-201)
… action. Appendix C includes our comments on issues raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Rockville Centre Union Free School District – Information Technology (2023M-140)
… (IT) security awareness training. As a result, the risk that users will not understand their responsibilities … information (PPSI) on District computers at greater risk of misuse or loss is increased. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of DeWitt – Planning and Zoning and Recreation Departments' Collections (2024M-6)
… $73,732, 18 were not in accordance with the Board’s fee structure, and 16 were not deposited in a timely manner. Of … totaling $56,262, 176 were not in accordance with the fee structure used. Of the 177 payments made with cash or check, …
https://www.osc.ny.gov/local-government/audits/town/2024/04/26/town-dewitt-planning-and-zoning-and-recreation-departments-collections-2024m-6Charter School of Educational Excellence – Information Technology (2023M-174)
… we found: School employees did not have guidance on how to properly identify and secure sensitive student data. … System (SIS) had excessive or unnecessary access to view and modify sensitive student data. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174State Comptroller DiNapoli Releases Municipal & School Audits
… categories granted in 2022 and 2023, auditors reviewed 154 totaling $667,938 that were granted to 23 property …
https://www.osc.ny.gov/press/releases/2024/09/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: OTDA Needs to Improve Oversight of Services Provided to Those in Homeless Shelters
… The state Office of Temporary and Disability Assistance (OTDA) needs to improve its oversight of local departments of social … those entering the shelters are being set up with a plan to get the services they need and transition to permanent … The state Office of Temporary and Disability Assistance OTDA needs to improve …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-otda-needs-improve-oversight-services-provided-those-homeless-sheltersGloversville Enlarged City School District – Board Oversight and Information Technology (2013M-180)
… Purpose of Audit The purpose of our audit was to assess the District’s … active at the District. The District has not received an internal audit report since 2010-11 and the District has not … an audit committee and enumerate its responsibilities in a charter. Ensure the internal audit function is performed and …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/gloversville-enlarged-city-school-district-board-oversight-andDiNapoli: Cohocton Town Clerk Pleads Guilty In $36,000 Theft
Former Cohocton Town Clerk Sandra Riley pleaded guilty Steuben County Court Monday to stealing $36000 in dog license and building permit fees after an audit and investigation by State Comptroller Thomas P DiNapolis office revealed the theft of public funds
https://www.osc.ny.gov/press/releases/2014/12/dinapoli-cohocton-town-clerk-pleads-guilty-36000-theftComptroller DiNapoli Releases Municipal Audits
… including the monthly bank statements, cancelled check images or invoices. In addition, the board does not require …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-auditsTown of Pleasant Valley – Financial Management (2024M-158)
… and expenditures were overestimated in the general and highway funds generating operating surpluses totaling $5.1 … and $603,395 in four of the five years reviewed for the highway fund. Accumulated surpluses resulting in unrestricted … totaling $4.5 million and $2.4 million in the general and highway funds, respectively, as of December 31, 2023.The …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… operations and to review the Court’s financial operations for the period June 1, 2013 through September 30, 2014. … five-member Board of Trustees. Budgeted appropriations for 2014-15 were approximately $9.1 million. The Village … the weaknesses associated with properly accounting for parking tickets. Key Recommendations The Board should conduct …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal Audits
… Otselic Fire District – Financial Activities (Chenango County) The Board of Fire Commissioners generally provided adequate oversight of … – Board Oversight (Tioga County) The Board of Fire Commissioners did not always provide adequate oversight of …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Various Section 8 Housing Programs and the COVID Rent Relief Program (2022-S-28)
To determine whether Homes and Community Renewal (HCR) has established and maintains adequate internal controls to oversee and monitor the federally funded Section 8 Housing Choice Voucher Program and Performance-Based Contract Administration Program and the COVID Rent Relief Program to ensure ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22s28.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes. (2020-S-61) 180-Day Response
To determine whether Medicaid managed care organizations inappropriately paid for durable medical equipment, prosthetics, orthotics, and supplies while recipients were residing in nursing homes.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s61-response.pdfProgram Oversight and Monitoring of the Maximus Contract for the New York State of Health (Insurance Marketplace) Customer Service Center (2015-S-80), 90-Day Response
The objective of our audit was to determine whether the Department is providing sufficient oversight to ensure that Maximus is implementing the contract as inte
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2016-15s80-response.pdfFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
… as required by the District’s policy. Expenditures for architectural services were not properly supported. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalCity of Yonkers – Budget Review (B21-6-8)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to identify issues which impact the … of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, as … The purpose of our budget review was to identify issues which impact the …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8Tuition Assistance Program – College of Westchester
… students. Schools receiving State financial aid awards certify student eligibility. For the three academic years … that the procedures used by Westchester officials to certify students for State financial aid substantially …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterState Agencies Bulletin No. 1858.1
… Signed outreach letters returned to OSC prior to March 29, 2021 are treated as a written request for reissuance of a … Any 2019 pay checks that remain uncashed as of April 19, 2021 will have stop payments processed, the funds will be … sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions Agencies must notify affected employees …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks