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Cincinnatus Central School District – Procurement (2021M-111)
… been procured in a manner that ensured the economical use of public funds. Officials did not: Periodically seek competition for nine of 11 professional service providers paid $262,862 during the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/01/cincinnatus-central-school-district-procurement-2021m-111Submitting Final Payment and Service Information – When Employees Retire
… receive additional service credit for unused, unpaid sick leave. For employees who filed for a service retirement … submit final payment and service information using the Accrued Payments and Leave Credits page in Retirement Online … Payroll Records for PFRS Members If the employee is a PFRS member and your organization reported some or all …
https://www.osc.ny.gov/retirement/employers/when-employees-retire/submitting-final-payment-and-service-informationCorinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129Mayfield Central School District – Medicaid Reimbursements (2019M-149)
… and procedures for Medicaid reimbursement. Review all unclaimed services and submit any eligible claims for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/25/mayfield-central-school-district-medicaid-reimbursements-2019m-149Town of Afton – Budgeting Practices (2013M-304)
… Background The Town of Afton is located in Chenango County and has a population of 2,851 residents. The Town is governed … five-member Town Board comprising the Town Supervisor and four council members. The Town’s 2013 budget … current fiscal year over $590,000 was spent on the highway garage that the Board also did not budget for. We reviewed …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-afton-budgeting-practices-2013m-304Whitehall Central School District - Medicaid Reimbursements (2019M-42)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 628 eligible services totaling $24,179. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/whitehall-central-school-district-medicaid-reimbursements-2019m-42Moriah Central School District - Medicaid Reimbursements (2019M-64)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 517.5 eligible services totaling $21,211 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/14/moriah-central-school-district-medicaid-reimbursements-2019m-64City of Yonkers – Budget Review (B18-6-7)
… was to identify issues which impact the City of Yonkers’ financial condition in the current and future years. Key … revenue of $59.2 million, such as fund balance and State aid, to balance its budget. Police overtime costs could potentially be over budget by as much as $2.5 million based on the 2017-18 fiscal year …
https://www.osc.ny.gov/local-government/audits/city/2018/07/30/city-yonkers-budget-review-b18-6-7Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis Central School District , … Junior Republic Union Free School District and the Otsego Northern Catskills Board of Cooperative Educational Services …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsCity of Glen Cove– Budget Review (B7-13-16)
… and expenditure projections in the City’s proposed budget for the 2014 fiscal year are reasonable. Background The City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. Local Finance … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2013/10/16/city-glen-cove-budget-review-b7-13-16Southold Union Free School District – Claims Processing (2013M-183)
… deliberate audit of each claim before the Board authorizes payment. Even though the claims auditor appeared to be … were for legitimate District purposes and audited prior to payment. Despite minor deficiencies that were discussed with … to be for a proper District purpose and audited prior to payment. However, purchase orders for six of the 25 claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Town of Hempstead Sanitary District No. 2 – Financial Condition and Procurement (2016M-388)
… financial condition and controls over procurement for the period January 1, 2015 through June 30, 2016. … Board of Commissioners. Budgeted appropriations for 2016 totaled approximately $12 million. Key Findings The … not needed. Use surplus fund balance as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/district/2017/03/17/town-hempstead-sanitary-district-no-2-financial-condition-and-procurement-2016mHampton Bays Union Free School District – Claims Processing (2013M-333)
… and reviewed 25 claims, totaling $154,909 to determine if purchase orders were issued prior to the ordering of the … District purposes and audited prior to payment. However, purchase orders for 10 of the 25 claims totaling $50,859 were confirming purchase orders which were prepared after the invoice was …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/27/hampton-bays-union-free-school-district-claims-processing-2013m-333State Comptroller DiNapoli Releases Municipal & School Audits
… Thomas P. DiNapoli today announced the following local government and school audits were issued. Newburgh Enlarged … Thomas P DiNapoli today announced the following local government and school audits were issued …
https://www.osc.ny.gov/press/releases/2026/02/state-comptroller-dinapoli-releases-municipal-school-auditsSpecial Disability Benefits – Special 20- and 25-Year Plans
… fluids that may have involved the transmission of this disease), tuberculosis or hepatitis after contact with … public. Firefighters who are permanently disabled by heart disease or lung disease, but who passed a physical examination upon entry to …
https://www.osc.ny.gov/retirement/publications/1517/special-disability-benefitsAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is … budgeted expenditures for the 2012-13 fiscal year were $28.3 million. Key Findings The Board had not adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedOswego County – County Bridge Maintenance (S9-13-8)
… The Department is responsible for the maintenance and repair of approximately 113 County owned-bridges and 19 town- … when it is more economical to replace rather than repair a bridge. For the nine available and completed fiscal …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8City of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… to examine the City’s internal controls over cash receipts for the period January 1, 2011, to November 13, 2012. … the President and 10 Alderpersons. The City budget for the 2013 fiscal year totaled approximately $11.95 … records or performed formal bank reconciliations for the Clerk’s bank account. Each of the other Departments …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102Town of Plymouth – Highway Department Disbursements and Asset and Inventory Management (2024M-121)
… parts that were not compatible with any Town vehicles or equipment and 12 questionable disbursements totaling … none of which the Town owns. The solvents were purchased from out-of-state vendors at higher prices than local vendors …
https://www.osc.ny.gov/local-government/audits/town/2025/03/21/town-plymouth-highway-department-disbursements-and-asset-and-inventory-managementElba Central School District – Financial Condition (2013M-240)
… the 2013-14 fiscal year totaled $9.7 million. Key Findings From the 2008-09 to 2012-13 fiscal years, District officials … of fund balance would have in reducing fund balance or the property tax levy. District officials also used some …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240