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Operational Advisory No. 25
… necessary to ensure SFS data complies with these standards on a quarterly basis. SFS will schedule and communicate the …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/25-data-quality-advisoryComptroller DiNapoli Releases Municipal Audits
… unexpended surplus funds have increased to levels which are excessive in comparison with the town’s expenditures for …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… today announced his office completed audits of the East Islip Union Free School District , Elizabethtown-Lewis … their money is being spent appropriately and effectively.” East Islip Union Free School District – Financial Condition … today announced his office completed audits of the East Islip Union Free School District ElizabethtownLewis …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… System (2015-S-41) Managed Care Organizations (MCOs) are contractually required to submit encounter transactions … the SFA that helps ensure early intervention (EI) claims are paid in a timely manner and the SFA fulfills contract … to customer service and data and reporting. Program claims are paid more quickly now than at the onset of the SFA, and …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsTravel/Conference Claim Requirements – Travel and Conference Expense Management
… Once an employee has returned from his or her travel, an itemized claim or voucher 8 must be submitted for audit. The claim should be submitted in a timely manner and include sufficient information for the auditing body or official to determine whether it … Once an employee has returned from his or her travel an itemized claim or …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirementsOptional Service Credit Purchase Payments – Enhanced Reporting
… credit for additional previous public service, they have the option to pay the required contributions, plus interest … know that their service credit purchase (SCP) deduction has changed. The notification will provide a link to the … The page also provides their remaining balance once there are six or fewer outstanding payments left. To access the …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
To determine whether Medicaid made inappropriate payments to a transportation provider The audit covered the period from September 26 2012 to December 31 2016
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerMaximus, Inc.
… Key Recommendations DOH should have Maximus adjust its billing practices to move Systems staff out of the … fringe benefit pool. DOH should enforce the labor rate schedule for all labor charges and recover all temporary … labor charges which exceed the negotiated labor rate schedule. DOH was receptive to our recommendations. …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCircle of Friends – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Circle of Friends on its Consolidated Fiscal Reports (CFRs) were … calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, … To determine whether the costs submitted by Circle of Friends on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualPersonal Income Tax Refunds
… (Department) for payment were appropriate and processed in accordance with applicable New York State tax laws and … State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller … social security number 972 2,470,546 Taxpayer failed to claim correct income 727 12,721,480 Taxpayer had questionable …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… Purpose of Audit The purpose of our audit was to determine whether District controls are adequate to ensure that financial activity is properly … and reported and that Company moneys are safeguarded for the period January 1, 2012, to May 3, 2013. Background The …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/claryville-fire-district-internal-controls-over-financial-operations-2013mWarwick Valley Central School District – Potential Operational Efficiencies (2012M-245)
… The purpose of our audit was to review the District’s transportation and custodial operations to determine whether … Key Findings The District has an opportunity to save on transportation costs by reducing excess capacity on buses, … a more efficient level. By making such changes to improve transportation efficiency, the District could realize up to …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/warwick-valley-central-school-district-potential-operational-efficienciesSouthold Union Free School District – Claims Processing (2013M-183)
… Purpose of Audit The purpose of our audit was to examine the claims … over the claims processing function that ensure claims are audited in a timely manner and are properly supported. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183Chautauqua County – Financial Condition (2023M-111)
… financial operations and took appropriate actions to maintain the North Chautauqua County Water District’s … financial operations or take appropriate actions to maintain the District’s fiscal stability. As such, all … 2022. Did not enforce collection of water usage billed to Chadwick Bay Intermunicipal Water Works (CBI), resulting …
https://www.osc.ny.gov/local-government/audits/county/2023/12/22/chautauqua-county-financial-condition-2023m-111Exploration Elementary Charter School for Science and Technology – Non-Payroll Disbursements (2023M-100)
… sign checks with a Board of Trustees (Board) member’s stamp, and modify or delete data in the financial software, …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/10/24/exploration-elementary-charter-school-science-and-technology-non-payrollHammond Central School District – Financial Management (2024M-70)
… complete report – pdf] Audit Objective Determine whether the Hammond Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserve funds. Key Findings The Board and District officials did not properly manage the …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/11/hammond-central-school-district-financial-management-2024m-70Delaware Academy Central School District at Delhi – Financial Management (2024M-21)
… balance that exceeded the statutory limit by $2.2 million, or 10.4 percentage points, as of June 30, 2023.For … as of June 30, 2023 exceeded the limit by $6.3 million or 29.5 percentage points. Improperly held $3.25 million in a …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/delaware-academy-central-school-district-delhi-financial-management-2024mEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… and separate from the Town of Islip, Suffolk County, in which it is located. The District is governed by an … It has one fire department which serves a one square mile area with approximately 1,200 homes and … Commissioner elections prior to posting to ensure they are in compliance with Town Law. Ensure that all employees and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Village of Cedarhurst – Transparency of Fiscal Activities (S9-24-19)
… CFO’s 2022-23 financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. … year AFRs were prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30, or … health insurance amounts, and the tax levy were entered on the balance sheet instead of being categorized as salary …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-cedarhurst-transparency-fiscal-activities-s9-24-19Village of Hoosick Falls – Transparency of Fiscal Activities (S9-24-16)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board’s ineffective oversight resulted in a lack of transparency with the public regarding the … required by GML Section 30 and Village Law Section 4-408. In addition, timely accounting records and water, sewer and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16