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Cayuga County – Security of Electronic Public Health Department Personal, Private and Sensitive Information (2022M-146)
… protect the Department’s electronic data containing PPSI. In addition to sensitive information technology (IT) control … of the 61 County-owned Department IT devices we examined, in violation of County policies. County officials have not … classification schematic and have not inventoried PPSI in their possession. County officials and IT staff did not …
https://www.osc.ny.gov/local-government/audits/county/2022/12/02/cayuga-county-security-electronic-public-health-department-personal-private-andOakfield-Alabama Central School District – Procurement (2024M-103)
… public works contract, as required. Obtain competitive pricing for 26 purchases and public works contracts totaling … the last five years for six professional service and insurance coverage purchases totaling $601,511. As a result, … action. Appendix B includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/11/22/oakfield-alabama-central-school-district-procurement-2024m-103Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… funds’ financial condition to ensure the sustainability of current and future operations. Key Findings Four of the seven water districts experienced operating deficits … fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259DiNapoli Honors Community Leaders During Lunar New Year Celebration
… and groups that DiNapoli honored for their contributions to New York, are available. Maggie Gu, owner of Park Asia … Park, Brooklyn. Maggie is an active supporter of the local community and its organizations through many charitable and fundraising events held at her restaurant. Honoree IWen (Irene) Chu, …
https://www.osc.ny.gov/press/releases/2020/02/dinapoli-honors-community-leaders-during-lunar-new-year-celebrationSelected Aspects of Bus Fleet Maintenance Report (Follow-Up)
… included in our initial audit report, Selected Aspects of Bus Fleet Maintenance (Report 2009-S-51). Background Our … has standards and procedures for the maintenance of its bus fleet, (2) performs bus maintenance in compliance with these standards and … included in our initial audit report Selected Aspects of Bus Fleet Maintenance Report 2009 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/11/selected-aspects-bus-fleet-maintenance-report-followTown of Rodman – Town Clerk/Tax Collector (2023M-85)
… Determine whether the Town of Rodman (Town) Town Clerk/Tax Collector (Clerk) recorded, deposited and remitted … operations. The Clerk did not: Deposit 157 real property tax, clerk fees or water rent collections totaling $48,271 … within the required time frames. Remit real property tax collections to the Town Supervisor (Supervisor) or County …
https://www.osc.ny.gov/local-government/audits/town/2023/09/22/town-rodman-town-clerktax-collector-2023m-85Greater Southern Tier Board of Cooperative Educational Services – Capital Assets (2024M-35)
… (BOCES) officials properly monitored and accounted for capital assets. Key Findings BOCES officials did not properly monitor and account for all capital assets and have not conducted periodic … purchase price of $1,700 could not be located or accounted for. A telecommunications switch with a purchase price of …
https://www.osc.ny.gov/local-government/audits/boces/2024/06/21/greater-southern-tier-board-cooperative-educational-services-capital-assets-2024mWest Babylon Union Free School District – Claims Audit (2024M-62)
… the West Babylon Union Free School District’s (District) claims auditor properly audited claims. Key Findings The claims auditor did not perform a proper audit of claims. As a … the West Babylon Union Free School Districts District claims auditor properly audited claims …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Comptroller DiNapoli Releases School Audits
… count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office continues … Central School District – Budget Review (Steuben County) District officials increased real property taxes … Montgomery Central School District – Financial Condition (Orange County) The district’s unrestricted fund balance as of …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes and eliminating …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsPhysical 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 Audits
… services to LCIDA for the last quarter of 2023 and for 2024. However, the board did not ensure the fees paid to the … retirement contributions by approximately $298,100 in the main operating funds. Henrietta Fire District – Distribution … loss. Officials also have minimal assurance that in the event of a disruption or disaster that employees and other …
https://www.osc.ny.gov/press/releases/2025/06/state-comptroller-dinapoli-releases-municipal-auditsTown of Franklinville – Procurement (2024M-56)
… Further, they did not research publications or attend free trainings that were available to assist them in their procurement responsibilities. As a result, $827,000 or 41 percent of the $2 million in procurements we reviewed were made without competitive …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-franklinville-procurement-2024m-56State 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-overpaymentsHarborfields 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-assetElmcrest 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-manualMount 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-73State 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-auditsUnited 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-pharmacyHomeless 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-york