Search
State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits were … audit and approve all claims prior to payment. As a result, there was an increased risk that improper or … could not be located and provided for our review. As a result, auditors could not confirm whether they were for a …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-auditsHancock Central School District - Non-Resident Student Tuition (2021M-208)
… officials established non-resident tuition (NRT) rates in the best interest of District taxpayers. Key Findings Officials did not establish NRT rates in the best interest of District … officials did not inform taxpayers whether the costs to educate non-resident students are recovered by the revenue …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/hancock-central-school-district-non-resident-student-tuition-2021m-208City of Long Beach – Budget Review (B21-7-6)
Determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2021-22 fiscal year are reasonable, and whether the City took appropriate action to implement or resolve recommendations from our budget review issued in May 2020.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/long-beach-budget-review-b21-7-6.pdf2020 Annual Report on Preschool Special Education
In 2020, OSC completed 10 audits of preschool special education providers' expenses submitted to SED. These audits cumulatively identified over $4.4 million in recommended disallowances, or more than 3 percent of the total claimed expenses of $139.3 million for the audit period.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/seit-annual-report-2020.pdfTown of North Greenbush – Town Clerk (2017M-132)
… money due the Town. The Clerk should report and remit funds in a timely manner to the Supervisor. Town officials …
https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four recommendations included in our initial audit report, Medicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Report 2009-S-35). Background …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followState Comptroller DiNapoli Releases Municipal & School Audits
… did not establish written procedures identifying who is responsible for managing and monitoring building access …
https://www.osc.ny.gov/press/releases/2024/12/state-comptroller-dinapoli-releases-municipal-school-audits-1Kingston Housing Authority – Board Oversight (2020M-103)
… report - pdf] Audit Objective Determine whether the Board of Commissioners (Board) provided adequate oversight of Kingston Housing Authority (Authority) operations. Key Findings The Board did not provide adequate oversight of Authority operations. As a result: Budgets were not …
https://www.osc.ny.gov/local-government/audits/public-authority/2021/02/05/kingston-housing-authority-board-oversight-2020m-103Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… Purpose of Audit The purpose of our audit was to determine if the Department has adequate internal controls … 2011 and 2012, respectively. Key Findings County officials have not ensured that the Department account clerks’ financial …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsReport on the State Fiscal Year 2023-24 Executive Budget
The Executive Budget for SFY 2023-24 totals $227 billion, and DOB projects shortfalls in revenues and increases in spending, particularly in Medicaid and school aid, over the financial plan period.
https://www.osc.ny.gov/files/reports/budget/pdf/executive-budget-report-2023-24.pdfState Comptroller DiNapoli Releases Municipal & School Audits
… track, inventory and safeguard IT equipment and IT department staff did not maintain complete inventory records. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsValley Stream Thirteen Union Free School District – Purchasing (2016M-204)
… audit was to review the procedures used by the District to purchase goods and services that are subject to competitive … as stipulated by District regulations prior to approving purchase orders. … Valley Stream Thirteen Union Free School …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/valley-stream-thirteen-union-free-school-district-purchasing-2016m-204Selected Aspects of the Minority- and Women-Owned Business Enterprises Program
… Purpose To determine if the Empire State Development Corporation’s … the addresses for five of 20 MWBEs we examined were not accurate. For example, in October 2013, an MWBE was sold … (from October 3, 2014 to February 4, 2015), but could have been completed in a few weeks if ESD officials were …
https://www.osc.ny.gov/state-agencies/audits/2016/04/04/selected-aspects-minority-and-women-owned-business-enterprises-programTown of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259State Agencies Bulletin No. 818
… Purpose This continues the partnership and collaborative efforts between OSC and agency Personnel/Payroll Offices in reconciling Social Security numbers and names in the State payroll system with Social Security …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/818-verification-social-security-numbers-and-names-reported-w-2-statementsAim High Children’s Services – Compliance With the Reimbursable Cost Manual
… The audit included the expenses claimed on Aim High’s CFRs for the three fiscal years ended June 30, 2014. Background … the ages of three and five years. During the 2013-14 school year, Aim High served 202 students. The New York City … with non-audit services provided by a registered public accounting firm and a person associated with that firm, …
https://www.osc.ny.gov/state-agencies/audits/2016/11/22/aim-high-childrens-services-compliance-reimbursable-cost-manualDiNapoli Honors Community Leaders During Lunar New Year Celebration
… She serves on several community boards. Honoree Sharon Lee, acting Queens Borough President, has served in several … the redevelopment of LaGuardia and Kennedy Airports. Lee also previously served as senior advisor and press … Awareness Program Training Coordinator, Captain Steven Lee, Captain Man Wai Law and Deputy Chief Sophia Kwok. The …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationState Comptroller DiNapoli Releases Municipal Audits
… one of the two required signatures. Payments totaling $3,190 were approved even though they were not valid district …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli Announces State Contract & Payment Actions for July 2014
… moneys associated with revenues from the Seneca Allegany Casino, Seneca Buffalo Creek Casino and the Seneca Niagara Casino. Payment Rejections and Other Cost Recoveries The …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-announces-state-contract-payment-actions-july-2014Village of Canaseraga – Claims Audit (2023M-48)
… were for appropriate Village purposes, certain claims were not adequately supported or properly audited and approved … increased risk that improper or unsupported payments could have been made and not detected and corrected. Of the 300 … 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48