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Poland Central School District – Lead Testing and Reporting (S9-25-20)
… in combating lead poisoning, New York State (NYS) requires all public school districts and Boards of Cooperative … or implement needed remediation to reduce lead exposure in all potable water outlets as required by NYS Public Health … of Health (DOH) regulations. 3 District officials were unable to determine which of the 176 water outlets we …
https://www.osc.ny.gov/local-government/audits/school-district/2025/08/01/poland-central-school-district-lead-testing-and-reporting-s9-25-20State Comptroller DiNapoli Releases Audits
… Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2017-S-81) … are properly accounted for, that vehicles are used for official state business only, and that DDSOs are properly surplussing vehicles following a process that is fair and complies with OGS requirements. Such …
https://www.osc.ny.gov/press/releases/2019/09/state-comptroller-dinapoli-releases-auditsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… 2013. Background The Carthage-Wilna Fire District, located in Jefferson County, is a district corporation of the State, distinct and separate … the Board, the annual financial report is filed with OSC in a timely manner, and the Secretary-Treasurer’s records are …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsEarly Education Center – Compliance With the Reimbursable Cost Manual
… Audits/Reports of Interest State Education Department: The Arc of Orange County – Compliance With the Reimbursable Cost …
https://www.osc.ny.gov/state-agencies/audits/2016/07/25/early-education-center-compliance-reimbursable-cost-manualCity of Glen Cove – Budget Review (B7-14-16)
… The City of Glen Cove, located in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated … City continues to finance operating expenditures, such as tax certiorari judgments and termination payments, with debt when it should be funding such expenditures with …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16West Valley Central School District – Financial Management (2013M-178)
… Because the amount of unexpended surplus funds that can be legally retained is limited, each year since 2009 District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former Odessa Village Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding the Government (E … Chemung County District Attorney Weeden A Wetmore and the New York State Police announced former Odessa Village …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCity 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 … City of Rome Internal Controls Over Capital Projects 2012M248 …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… 14,000 residents and is located within Otsego County in central New York. The eight-member Common Council is the … City collected revenues totaling approximately $25 million in 2012 from sources including real property taxes, sales … for water quality tests totaling approximately $36,000 in 2012. Key Finding We audited certain moneys collected by …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the … 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Internal Controls Over Selected Financial Operations
… April 1, 2016 through June 5, 2020. About the Program SLA is responsible for promoting the health, welfare, and safety of the people … of New York State through issuing licenses and permits for the manufacturing, distribution, and selling of alcoholic …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… process for granting access to non-employees. Almost half of the active building access accounts and badges were for … access. Did not deactivate the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, 2023 but still active as of July 15, 2024. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andComptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Corinth Central School District – Medicaid Reimbursements (Saratoga County) … realized revenues totaling $8,455. North Colonie Central School District – Extra-Classroom Activity Funds (Albany …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… to New Yorkers, ranking second in the U.S. in the percentage of the population with broadband available in their … Map View a map of New York State that breaks down the percentage of population without broadband available by … available to New Yorkers ranking second in the US in the percentage of the population with broadband available in …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Purpose of Audit The purpose of our audit was to review the City’s internal controls over procurement … City did not seek bids for purchases from one vendor who was paid $65,864. BPU officials did not seek competition, …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Improper Medicaid Payments to Eye Care Providers (Follow-Up)
… audit report, Improper Medicaid Payments to Eye Care Providers (Report 2015-S-6 ). Background Under federal and State regulations, providers must apply for enrollment into the Medicaid program … services to Medicaid recipients. In addition, Medicaid providers must revalidate their enrollment every five years. …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCost-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-auditorJCC 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 … located in Scarsdale, New York, that offers a variety of services to children and adults in the community, … services to children with disabilities between the ages of three and five years. JCC is reimbursed for these services …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… located in Syosset, New York, is an SED-approved provider of special education services. Variety offers a range of special education services and programs to children with disabilities from birth to eight years of age. During the period July 1, 2013 through June 30, 2014, …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manual