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Poland Central School District – Lead Testing and Reporting (S9-25-20)

… School District (District) officials identify, report and implement needed remediation to reduce lead exposure in … Program Lead is a metal that was commonly used in plumbing and has since been identified as toxic to people, especially … issues such as slowing children’s growth, causing learning and behavioral issues or causing hearing and speech problems …

https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20

State Agencies Bulletin No. 1529

… guidance on the services and processes of the Bureau of State Payroll Services Tax Audit and Compliance Unit … W-2c issued A Reissued Form W-2c can be issued when all new Form W-2c’s have been printed (depending upon the … home address. General income tax refunds often involve New York City or Yonkers tax refund requests. Yonkers taxes are …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1529-general-tax-tips

Comptroller DiNapoli Releases School District Audits

… supporting documentation for collections, including 23 of 48 deposits totaling $45,518. REACH Academy Charter School …

https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0

Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)

… audits all District claims. Although the Board passed a resolution to pay claims that are allowed to be paid prior to audit, it also passed a separate resolution to pay other bills prior to audit that are not allowed by Town Law. For …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operations

Early Education Center – Compliance With the Reimbursable Cost Manual

… provides preschool special education services to children with disabilities between the ages of three and five years. … be eligible for reimbursement, reported costs must comply with the guidelines specified in the RCM. For the fiscal year … service costs charged to the Programs that did not comply with SED’s requirements for reimbursement. The ineligible …

https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manual

City of Glen Cove – Budget Review (B7-14-16)

… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for … operating expenditures, such as tax certiorari judgments and termination payments, with debt when it should be funding … operating expenditures with unrealistic revenue estimates and one-shot revenues. The budget includes estimated revenues …

https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16

West Valley Central School District – Financial Management (2013M-178)

… operations including the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June … Instead, District officials levied real property taxes and paid debt service with general fund appropriations. Key … Develop realistic estimates for expenditures and unexpended surplus funds when preparing the annual …

https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178

Wappingers Central School District – Fuel Accountability (2015M-135)

… to review the District’s maintenance of fuel inventories for the period July 1, 2013 through November 6, 2014. … The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … transaction reports are not shared with department heads so they can identify anomalies regarding the quantities …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135

DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay

… New York State Comptroller Thomas P. DiNapoli, Chemung County … by filing a complaint online at investigations@osc.ny.gov or by mailing a complaint to: Office of the State …

https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-pay

City of Rome – Internal Controls Over Capital Projects (2012M-248)

… Purpose of Audit The purpose of our audit was to determine whether City officials provided … January 1, 2010, to December 31, 2011. Background The City of Rome is located in Oneida County and has a population of …

https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248

City of Oneonta – Departmental Collections (2013M-13)

… is the City’s legislative branch. The Mayor serves as the head of City government. The City collected revenues totaling …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Town of New Berlin – Ambulance Company Loan (2013M-22)

… purposes. If the Town was not permitted under Federal law to make loans to the private ambulance company, the Town … the use of these funds is governed by Federal, not State law, we are referring this issue to HUD for its …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Internal Controls Over Selected Financial Operations

… The audit covered the period April 1, 2016 through June 5, 2020. About the Program SLA is responsible for promoting … areas of revenues, payroll, procurement and procurement card expenditures, asset management, and travel expenses to … current and one former – SLA did not reconcile six travel card charges totaling $708 for the purchase of train …

https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operations

Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)

… School District (District) officials properly managed and monitored building access accounts and badges. Key Findings  District officials did not properly manage and monitor building access accounts and badges used to …

https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-and

DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband

… progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage of … lacking access was in New York City. Interactive Map View a map of New York State that breaks down the … of at least 25/3 megabits per second (Mbps), only 13.5% of those had home broadband subscriptions at faster speeds …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadband

City of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)

City of Jamestown Internal Controls Over Selected Financial Operations 2013M72

https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72

Improper Medicaid Payments to Eye Care Providers (Follow-Up)

… of implementation of the seven recommendations included in our initial audit report, Improper Medicaid Payments to … into the Medicaid program and meet certain requirements in order to provide services to Medicaid recipients. In addition, Medicaid providers must revalidate their …

https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-follow

Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor

CostSaving Ideas School District Auditing ClaimsDeputy Claims Auditor

https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditor

John A. Coleman School – Compliance With the Reimbursable Cost Manual

… SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three years ended June 30, 2011, Coleman claimed … about $27.3 million in public support. Key Findings For the three years ended June 30, 2011, we disallowed …

https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manual

JCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual

… Purpose To determine whether the costs reported by JCC of Mid-Westchester (JCC) on its Consolidated Fiscal Reports … and adults in the community, including health, fitness, art, music, social, cultural, and educational programs. JCC … including costs, that JCC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs …

https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manual