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City of Olean – Budget Review (B18-1-1)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2018-19 fiscal year are reasonable, and whether the … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, …
https://www.osc.ny.gov/local-government/audits/city/2018/03/19/city-olean-budget-review-b18-1-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Altmar-Parish-Williamstown Central School … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 160,000 …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… City Transit – Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 non-revenue service vehicles used to support … Department to provide Preschool Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (over …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… proposed budget complies with the property tax levy limit. Churchville-Chili Central School District – Financial … unrestricted fund balance exceeded the statutory limit from 2012-13 through 2014-15. … overpayments because employees failed to meet the credit hour or grade level requirements necessary for reimbursement. …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0Story Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Cost Manual (2014-S-71) State Education Department: Unity House of Troy - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
To determine whether UnitedHealthcare paid claims using reasonable and customary reimbursement rate schedules that did not correlate
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsMedicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… the appropriate International Classification of Diseases (ICD) code on its claim to reflect the diagnosis. Generally, …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionState Police Bulletin No. SP-133
… of Command Pay and Premium Overtime to base salary for Senior Investigators. Affected Employees Senior Investigators in Bargaining Unit 62 Effective Date(s) … shall be added to base salary, effective 3/31/11 for Senior Investigators. OSC Actions After payroll processing …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-133-movement-command-pay-and-premium-overtime-base-salary-state-policeTown of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period … District is a district corporation of the State, distinct and separate from the Town of Oneonta and located in Otsego …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… local laws and ordinances. The City has an appointed City Manager who also performs the duties of the Director of … City awarded contracts to four out of seven professional service providers without evidence of any cost-benefit … ($19,116). In addition, the City paid another professional service provider approximately $129,000 for insurance. Key …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were … involved in the billing and collection of solid waste and recycling charges was inadequate because it was not … policy to include additional guidance over solid waste and recycling charges and ensure that procedures are performed as …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andKing Center Charter School – Purchasing (2013M-215)
… July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the first … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215Village of Mount Morris – Justice Court (2013M-152)
… Mount Morris operates its Court with one elected Justice and a court clerk. The Village is governed by an elected Board of Trustees comprising a Mayor and four Trustees. The Court reported 1,817 cases and collected a total of $280,254 in fines, fees and …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Dunkirk – Justice Court (2013M-106)
… The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The … elected Town Board which consists of the Town Supervisor and four Board members. The Justice’s principal duties … adjudicating legal matters within the Court’s jurisdiction and administering moneys collected from fines, bails, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… recovery plan to minimize disruption of operations in the event of a catastrophic event. Key Recommendations Consider revising the City’s …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Town of Pittsfield – Disbursements (2013M-82)
… compare the approved warrants with the canceled check images, as shown on the bank statements, and review the bank …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… The Tapestry Charter School, located in the City of Buffalo, Erie County, is governed by a Board of Trustees that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… Purpose of Audit The purpose of our audit was to review District officials’ management of extra-classroom activities for the period July 1, 2015 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Town of Barrington – Financial Management (2017M-103)
… The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the … The Town of Barrington is located in Yates County and has a population of approximately 1,700. The Town is … The Board hired an accounting firm to perform bookkeeping and payroll duties without a written contract or proper …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103