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Oversight of Select High-Technology Projects (Follow-Up) (2024-F-19)
To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Select High-Technology Projects (Report 2017-S-60).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-24f19.pdfMount Markham Central School District – Reserve Funds (2016M-73)
… did not maintain some of the District’s reserve funds at reasonable levels. Key Recommendations Establish a reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/mount-markham-central-school-district-reserve-funds-2016m-73Physical and Financial Conditions at Selected Mitchell-Lama Developments
… covered the period from January 2019 through February 2024. About the Program The Mitchell-Lama Housing Program … Housing Development Corporation (HDC) to perform physical inspections of certain Mitchell-Lama developments, we found a … and safety of residents by ensuring annual individual unit inspections are conducted, related reports are completed, and …
https://www.osc.ny.gov/state-agencies/audits/2024/09/30/physical-and-financial-conditions-selected-mitchell-lama-developmentsState Comptroller DiNapoli Releases Municipal & School Audits
… overtime totaling $72,218, without any explanation as to why the overtime was worked. Additionally, officials paid 13 …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsHarborfields Central School District – Information Technology Asset Management (2024M-9)
… help District officials ensure that IT assets are properly insured, tracked through their life cycle and replaced as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetState Agencies Bulletin No. 2136
… to having a Q22 overpayment in paycheck dated January 4, 2023, are affected. Background: All Q22 overpayments applied to administration check dated January 4, 2023, reduced the employees taxable gross in error. To … earnings code will be applied to paycheck dated May 24, 2023, and employees will see an increased taxable gross and …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2136-new-earn-code-tba-tax-balance-adjustment-correct-q22-overpaymentsElmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… is a not-for-profit organization located in Syracuse, New York that operates a special education integrated preschool …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manualYonkers City School District – Fixed Assets (2015M-229)
… 2013 through April 14, 2015. Background The Yonkers City School District is the school district for the City of Yonkers. The District … Yonkers City School District Fixed Assets 2015M229 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/11/yonkers-city-school-district-fixed-assets-2015m-229United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… included in our initial audit report, United HealthCare - Payments for Fraudulent and Improper Claims … patients actually picked-up the drugs billed to United HealthCare (United). Moreover, as a result of our audit, we … of Interest New York State Health Insurance Plan: United HealthCare - Payments for Fraudulent and Improper Claims …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyOxford Academy and Central School District – Transportation Department Purchase and Service Contracts (2023M-2)
… that did not comply with District procedures. Review vehicle repair invoices and parts ordered by the vehicle maintenance and repair vendor . Vehicle repair …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/oxford-academy-and-central-school-district-transportation-departmentTown of Greece – Information Technology (2017M-145)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s Information … January 1, 2016 through June 30, 2017. Background The Town of Greece is located in Monroe County and has a population of … Town of Greece Information Technology 2017M145 …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-greece-information-technology-2017m-145Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… our audit was to review the Village’s financial condition and selected financial operations for the period March 1, … The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an … five-member Village Board comprising the Village Mayor and four Trustees. The Village’s 2013-14 budgeted …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Homeless Outreach Program at Penn Station, Grand Central, and Outlying Stations Within New York City
… outreach services contract at Pennsylvania Station (Penn Station), Grand Central Terminal (Grand Central), and … nearly 600,000 customers daily to their destinations via Penn Station or Grand Central in Manhattan. The presence of … on MTA railroad property, including Grand Central, Penn Station (LIRR portions), Metro-North stations and rights …
https://www.osc.ny.gov/state-agencies/audits/2019/07/23/homeless-outreach-program-penn-station-grand-central-and-outlying-stations-within-new-yorkHenry Johnson Charter School – Financial Operations (2014M-214)
… are signed prior to the start of the contract period and contain adequately detailed descriptions of the services …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/10/31/henry-johnson-charter-school-financial-operations-2014m-214City of Jamestown – Financial Condition (2016M-298)
… have not developed a multiyear financial plan. The Mayor, Council and Director of Financial Services did not properly budget for, and the Mayor did not ensure that the Comptroller properly accounted …
https://www.osc.ny.gov/local-government/audits/city/2016/09/30/city-jamestown-financial-condition-2016m-298Opinion 91-50
… Assistance Corporation bonds for) STATE FINANCE LAW, §139; GENERAL MUNICIPAL LAW, §106; PUBLIC AUTHORITIES LAW, … may be substituted for cash retainage pursuant to section 139 of the State Finance Law. Section 139(3) permits a contractor to withdraw all or any part of …
https://www.osc.ny.gov/legal-opinions/opinion-91-50DiNapoli: Former Hannibal Fire Chief and Father Indicted for Allegedly Stealing Go-Kart Proceeds
… contained false information. The Kartway also hosted a raffle called “Kartway Cash” that sold numerous tickets. The … COVID-19 pandemic, Chris Emmons allegedly kept $2,300 in raffle sales. Chris Emmons’ father, Carl Emmons Sr., was also …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-hannibal-fire-chief-and-father-indicted-allegedly-stealing-go-kart-proceedsSchuylerville Central School District – Medicaid Reimbursements (2021M-131)
… (District) maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key … did not maximize Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Claims were not submitted and reimbursed for 382 eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/schuylerville-central-school-district-medicaid-reimbursements-2021m-131Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s financial … not-for-profit organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, … Nanticoke Volunteer Fire Department Misappropriation of Funds 2015M3 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsState Comptroller DiNapoli Launches Academy for Local Government Officials
… Comptroller Thomas P. DiNapoli has launched a new Academy for New York State Local Officials that will provide an … not easy on a limited budget. We can help. Our new Academy for New York State Local Officials is a smart, cost-effective way for local officials to get the professional training they …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-dinapoli-launches-academy-local-government-officials