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Clymer Central School District – Financial Management (2016M-187)
… improperly account for two bond anticipation notes (BANs) and the corresponding expenditures in the general fund, … if the amounts are necessary and reasonable. Account for BANs and the related purchases in the capital projects fund. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Camden Central School District – Financial Condition (2016M-51)
… for the 2015-16 fiscal year total approximately $51.2 million. Key Findings The Board did not develop …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/camden-central-school-district-financial-condition-2016m-51Starpoint Central School District – Financial Condition (2015M-266)
… is governed by an elected nine-member Board of Education. General fund budgeted appropriations for the 2014-15 fiscal … adopted budgets. The District maintained an inappropriate liability reserves of approximately $942,000 and overfunded the employee benefit accrued liability reserve by $820,000. The District has not used its …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/starpoint-central-school-district-financial-condition-2015m-266Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… complete report – pdf] Audit Objective Determine whether Henry Johnson Charter School (School) Board of Trustees … audit charter school Henry Johnson …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collectionsVillage of Hempstead – Budget Review (B7-13-13)
… Local Finance Law requires all local governments that have been authorized to issue obligations to fund operating … deficit obligations are outstanding. Key Findings Based on the results of our review, we found that the significant …
https://www.osc.ny.gov/local-government/audits/village/2013/04/24/village-hempstead-budget-review-b7-13-13DiNapoli: NYC's Fiscal Picture Improves Short Term, but Significant Risks Lie Ahead
… City’s $104.8 billion preliminary fiscal year (FY) 2024 budget has benefitted from better-than-projected revenue … city currently faces will continue, increasing the planned budget gap to about $8.9 billion in FY 2025 and $13.9 billion … revenue collections. “The city’s steps to close future budget gaps recognize the need to achieve long-term budgetary …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nycs-fiscal-picture-improves-short-term-significant-risks-lie-aheadDiNapoli: State Faces $34.3 Billion Cumulative Budget Gap Through State Fiscal Year 2029
… Plan paints a challenging picture for the state that will only grow more problematic with the incoming federal cuts … that level throughout the Financial Plan period, with the only change being shifts from the informal “economic …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-state-faces-343-billion-cumulative-budget-gap-through-state-fiscal-year-2029Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… of Health (Department) made improper Medicaid payments for transportation services. The audit covered the period January … regulations require the State Medicaid program to provide transportation to medically necessary services for those recipients who are unable to obtain transportation on their own. In January 2011, the New York …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andOpinion 2002-8
… was properly formed had no improvements services or debt can be dissolved …
https://www.osc.ny.gov/legal-opinions/opinion-2002-8Town of Hornellsville – Distribution of Foreign Fire Insurance Tax Proceeds (2025M-112)
… Hornellsville (Town) officials properly distribute foreign fire insurance (FFI) tax proceeds? Audit Period January 1, … states that FFI tax proceeds should be distributed to fire departments and companies for the use and benefits of … with relevant case law, in the case of a multi-company fire department, FFI tax proceeds must be distributed between …
https://www.osc.ny.gov/local-government/audits/town/2025/12/12/town-hornellsville-distribution-foreign-fire-insurance-tax-proceeds-2025m-112Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bennington – Financial Management (Wyoming County) … the audit period and incurred operating deficits in two of the past three years (2016 and 2017). In addition, the … reserve funds to help finance future capital needs. Town of Cicero – Procurement (Onondaga County) Town officials …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsExamination of Unemployment Insurance Benefits
… Purpose The objectives of our examination were to determine if: (i) Unemployment Insurance (UI) benefit … based on the results of our findings. Background To accomplish our examination objectives, we selected for … We used the results of our analyses and file matches to identify and recover any inappropriate payments and to …
https://www.osc.ny.gov/state-agencies/audits/2015/10/07/examination-unemployment-insurance-benefitsDiNapoli: Owner of Medical Transport Company Charged With Running Sham Transportation Service Scheme
… for the Northern District of New York John A. Sarcone III, and Acting Inspector General for U.S. Department of … States Attorney for the Northern District John A. Sarcone III and Special Agent in Charge, U.S. Department of … for the Northern District of New York John A Sarcone III and Acting Inspector General for US Department of …
https://www.osc.ny.gov/press/releases/2025/10/dinapoli-owner-medical-transport-company-charged-running-sham-transportation-service-schemeTrash Can Free Stations Pilot Program
… “R” line and Flushing-Main Street on the number “7” line (Phase I). Subsequently, SEO expanded the Pilot Program twice. … in each of the Bronx, Manhattan, Brooklyn and Queens) as Phase II; and an additional 29 locations, on the “J” and “M” lines were added (Phase III) in July 2014. All 29 stations are elevated. Key …
https://www.osc.ny.gov/state-agencies/audits/2015/09/22/trash-can-free-stations-pilot-programUnited Community Services, Inc. – Compliance With the Reimbursable Cost Manual
… programs. Also, United has a collaboration agreement with Bushwick United Headstart (Bushwick) and provides services to disabled students at four Bushwick locations. Key Findings For the three fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2015/12/30/united-community-services-inc-compliance-reimbursable-cost-manualStep Up Therapy Services, PLLC – Compliance With the Reimbursable Cost Manual
… special education itinerant teacher services to children with disabilities who are between the ages of 3 and 5 years. … year ended June 30, 2015, Step Up served 209 students with a disability. The New York City Department of Education … than personal service costs (OTPS) – that did not comply with the requirements in the RCM and the CFR Manual, as …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/step-therapy-services-pllc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … for the collection and public dissemination of publishable state data maintained by state entities. Auditors found OGS has taken steps to meet … New York State Comptroller Thomas P DiNapoli announced today the …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsGermantown Central School District – Financial Management (2013M-230)
… audit was to evaluate the District’s financial management for the period July 1, 2011 through May 3, 2013. Background … elected members. The District’s budgeted expenditures for the 2012-13 fiscal year were approximately $13.7 million. … surplus funds and excess reserve funds identified in this report in a manner that benefits District taxpayers. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230The Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… special education programs it operated. Key Finding We identified $16,699 in costs charged to the preschool … pertinent SED guidelines that relate to the deficiencies we identified. To TCDC: Ensure that costs reported on annual …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualLyndonville Central School District – Financial Condition (2016M-143)
… our audit was to review the District’s financial condition and budgeting practices for the period July 1, 2012 through … is located in the Towns of Carlton, Gaines, Ridgeway and Yates in Orleans County. The District, which operates one … were overfunded or unused by approximately $2.7 million and the District could not provide evidence of a documented …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143