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Waverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly Central School … property tax levies at amounts the Board considered to be reasonable. For a five-year period, the Board adopted …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Hancock Central School District – Financial Condition (2013M-187)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The Hancock Central School … to the District’s reserves. We found those reserves to be over-funded by approximately $699,000 at June 30, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-18755b/c Opportunities for Wartime Veterans and Individuals With Disabilities
… workplace. Organizations that provide equal opportunities to wartime veterans and individuals with disabilities have a competitive edge to recruit the best and brightest. New York State’s 55b/c … must meet the minimum qualifications of a position and may be asked to take additional tests, such as a language …
https://www.osc.ny.gov/jobs/55bcComptroller DiNapoli Releases Municipal Audits
… of Theresa and the City of Yonkers . "In today’s fiscal climate, budget transparency and accountability for our local … is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-2Upstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Upstate Cerebral … York. UCP provides preschool special education services to children with disabilities between the ages of three and … costs, that UCP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualDiNapoli Halts $24 Million in Suspicious Tax Refunds
… 7,482 improper filings –an 18 percent rise from last year. To date, DiNapoli's office audited and approved 4.8 million … refund requests totaling $352.5 million are expected to be paid in the coming days. “Those who break the rules …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-halts-24-million-suspicious-tax-refundsAspire of Western New York – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Aspire of Western … 2012. Background Aspire provides a wide range of services to children with disabilities from birth through age 21, … costs, reported by providers on their annual CFR. To be eligible for reimbursement, the provider's reported costs …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualGouverneur Central School District – Financial Management (2016M-351)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … balance appropriated in the general fund not being used to finance operations. The District’s reported unrestricted … management of financial condition. This plan should be periodically reviewed and updated as appropriate. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/gouverneur-central-school-district-financial-management-2016m-351New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of … “The enormity of these risks requires the city to continue to identify areas for revenue enhancement, cost … place than it was two years ago, but clear steps must be taken to protect its fiscal position from eroding.” …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0Comptroller DiNapoli Releases School and Municipal Audits
… in claims (16 percent) that were either not presented to the board or improperly paid prior to board approval. Auditors also found that 11 claims … officials to bill customers did not always appear to be accurate. Finally, 85 percent of the water produced, or …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsBrookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure their … nine activity clubs as ECA clubs. Ensure that each club maintained a separate set of records from those of the … be maintained by the student activity treasurer for each club. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityAbout the Retirement System – What Every Employer Should Know
… What every employer should know about NYSLRS and what it means to participate as an employer …
https://www.osc.ny.gov/retirement/employers/partnership/about-retirement-systemAudit Response Timeframe
… Timeframe – A.11012 Rules (Peoples-Stokes) – Relates to the timeframe for the implementation of recommendations … Relates to the timeframe for the implementation of recommendations …
https://www.osc.ny.gov/legislation/audit-response-timeframeAudit Response Timeframe
… Laws of 2019 – A.7794 (Titus) / S.5448 (Skoufis) – Relates to the timeframe for the implementation of recommendations … Relates to the timeframe for the implementation of recommendations …
https://www.osc.ny.gov/legislation/audit-response-timeframe-0New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members
… Objective To determine whether CVS Health paid pharmacy claims for Empire Plan members who … of Civil Service (Civil Service) has contracted with CVS Health to administer the prescription drug program. From January 1, 2014 through December 31, 2019, CVS Health processed and paid over 100 million pharmacy drug …
https://www.osc.ny.gov/state-agencies/audits/2021/09/29/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleLansing Central School District – Procurement (2021M-213)
… District (District) officials used a competitive process to procure goods and services. Key Findings District officials did not always seek competition to procure goods and services. As a result, they may not have … Update the procurement policy and related procedures to include detailed guidance for procuring goods and services …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Town of Corning – Procurement (2020M-93)
… of Corning (Town) officials used a competitive process to procure goods and services. Key Findings Town officials … A one year mowing contract was awarded for $26,000 to a company owned by a Board member’s sons even though the … seeking competition. Although the Board was required to document its rationale for awarding the contract to a …
https://www.osc.ny.gov/local-government/audits/town/2020/12/04/town-corning-procurement-2020m-93Madison County – Temporary Courthouse Lease and Renovations (2019M-41)
… Determine whether Madison County (County) officials used competitive methods to obtain and renovate temporary … Determine whether Madison County County officials used competitive methods to obtain and renovate temporary …
https://www.osc.ny.gov/local-government/audits/county/2021/01/08/madison-county-temporary-courthouse-lease-and-renovations-2019m-41Tonawanda City School District - Procurement (2023M-108)
… District (District) officials used a competitive process to procure goods and services. Key Findings The Board of … officials did not always use a competitive process to procure goods and services. As a result, they did not … and indicated that they have initiated or plan to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/tonawanda-city-school-district-procurement-2023m-108