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Lansing Fire District – Financial Condition (2013M-80)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … continues to raise taxes unnecessarily even though it has excessive fund balance. Key Recommendations Use the surplus …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/05/lansing-fire-district-financial-condition-2013m-80Lead Contamination of State Armories (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … armories were tested for lead and were remediated where excessive levels were detected. The audit found that the …
https://www.osc.ny.gov/state-agencies/audits/2021/12/16/lead-contamination-state-armories-followSt. Paul Boulevard Fire District - Board Oversight (2018M-116)
… Determine whether the Board provided adequate oversight of the District’s financial operations. Key Findings The … Board did not: Adopt realistic budgets, which resulted in excessive unrestricted fund balance that was not … plan to reduce unrestricted fund balance for the benefit of District residents. Properly audit claims to ensure each …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/10/05/st-paul-boulevard-fire-district-board-oversight-2018m-116Village of Clyde – Financial Management and Board Oversight (2013M-96)
… for the general, water, and sewer funds in 2013-14 are approximately $2.01 million. Key Findings The Board and … procedures to govern budgeting practices and the level of unexpended surplus funds to maintain or developed long-term … capital plans. As a result, the Board has adopted budgets that were not based on sound and realistic estimates of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Town of Ontario – Board Oversight and Information Technology (2013M-105)
… Purpose of Audit The purpose of our audit was to review Board oversight and information … Implement plans to address and properly utilize the excessive fund balances in the general and water funds, and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Medicaid Program – Overpayments of Ambulatory Patient Group Claims
… overpaid Ambulatory Patient Groups (APG) claims because of deficiencies in the claims processing and payment system. … reimbursed based on a patient's condition and complexity of service. The APG system was adopted by the Department of … (2011-S-9) Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) … To determine if …
https://www.osc.ny.gov/state-agencies/audits/2013/08/20/medicaid-program-overpayments-ambulatory-patient-group-claimsLead Contamination of State Armories
… Objectives To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate … all armories are tested for lead and are remediated where excessive levels are detected. The audit covers the period … firing range (IFR), used for training purposes. The firing of weapons inside the IFR resulted in lead dust accumulation …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/lead-contamination-state-armoriesClinton-Essex-Warren-Washington BOCES – Payroll (2015M-353)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of payroll payments … and individual employee contracts. Seek recovery of excessive separation payments. … ClintonEssexWarrenWashington …
https://www.osc.ny.gov/local-government/audits/boces/2016/03/11/clinton-essex-warren-washington-boces-payroll-2015m-353DiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… would have been automatically denied if they were billed by a dentist instead of a clinic. Medicaid also overpaid more …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresRichfield Springs Central School District – Financial Condition (2014M-83)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … which is governed by an elected five-member Board of Education, operates one educational facility with … reasonable fund balances. The District has accumulated excessive balances in reserve funds that can be used to …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/richfield-springs-central-school-district-financial-condition-2014m-83Empire BlueCross – Controls Over Payments for Special Items (Follow-Up)
… Objective To assess the extent of implementation of the two recommendations included in our initial audit … and took sufficient steps to minimize the State’s risk of excessive payments resulting from contracts with hospitals …
https://www.osc.ny.gov/state-agencies/audits/2020/02/25/empire-bluecross-controls-over-payments-special-items-followComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Gloversville Housing Authority , Mechanicville Housing Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County … $634,000 which contributed to the operating surpluses and excessive fund balance in the town-wide general fund. …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Rocky Point Union Free School District – Financial Condition (2015M-170)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Amounts retained in two of the District’s reserves were excessive. Key Recommendations Adopt realistic appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Medina Central School District – Reserve Funds (2014M-155)
… Purpose of Audit The purpose of our audit was to examine the District’s reserve funds and … to statutory requirements and certain reserve funds have excessive balances. The Board underestimated revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/medina-central-school-district-reserve-funds-2014m-155Garrison Union Free School District – Financial Condition (2016M-108)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … the 4 percent legal limit. District officials retained excessive balances in four reserve funds. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/garrison-union-free-school-district-financial-condition-2016m-108Watkins Glen Central School District - Financial Management (2019M-57)
… resulted in operating surpluses, negating the use of appropriated fund balance. In the last three completed … $2.3 million in unplanned operating surpluses instead of $1.4 million in planned deficits. Certain reserve balances were excessive or not needed. Of $3.7 million in seven reserves, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/07/12/watkins-glen-central-school-district-financial-management-2019m-57Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency … surplus funds have increased to levels which are excessive in comparison with the town’s expenditures for …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Poughkeepsie City School District - Budgeting (2018M-226)
… unrestricted funds totaling $10.6 million and $12 million at the end of 2016-17 and 2017-18, respectively, which …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/poughkeepsie-city-school-district-budgeting-2018m-226North Babylon Union Free School District – Financial Condition (2016M-32)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The District maintained balances in two reserves that were excessive. Key Recommendations Adopt budgets that represent …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/north-babylon-union-free-school-district-financial-condition-2016m-32Corporate Governance
… The New York State Common Retirement Fund’s Corporate Governance Bureau helps ensure … the Fund’s Corporate Governance Bureau, email CorpGov@osc.ny.gov . Climate Change & Environmental Sustainability … The Fund has set bold targets and has made progress in achieving them. As we continue to work toward net-zero and …
https://www.osc.ny.gov/common-retirement-fund/corporate-governance