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McConnellsville Fire District – Financial Operations (2014M-19)
… and separate from the Towns of Vienna and Annsville, in Oneida County. The District is governed by a five-member Board of Commissioners. Its general fund … for payment to determine if they are accurate, supported by proper documentation and for valid District purposes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/mcconnellsville-fire-district-financial-operations-2014m-19DiNapoli: Majority of H&R Block Shareholders Want Disclosure of Company's Political Spending
… our portfolio companies.” Of the 149,865,977 voting shares cast at H&R Block’s annual meeting last month, 75,880,439 (50.6%) were cast in favor of the Fund’s proposal and 73,985,538 (49.4%) were cast in support of management’s position opposing the …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-majority-hr-block-shareholders-want-disclosure-companys-political-spendingFillmore Central School District – Credit Cards and Purchase Cards (2023M-115)
… and used the lower priced General Services Administrative (GSA) daily lodging rates and did not improperly pay sales tax. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/08/fillmore-central-school-district-credit-cards-and-purchase-cards-2023mOversight and Monitoring of the Universal Pre-Kindergarten Program
… UPK providers must adhere to Sections 3602-e and 3602-ee of the New York State Education Law (Law) and applicable …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/oversight-and-monitoring-universal-pre-kindergarten-programEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… evaluate the District’s financial condition in the general and school food service funds and to evaluate internal controls over the cafeteria’s cash … 2012 through March 6, 2014. Background The Eldred Central School District is located in four towns in Orange and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaExternal Audit Guidance for School District Officials
External Audit Guidance for School District Officials
https://www.osc.ny.gov/files/local-government/publications/pdf/sch_audit_guidance.pdfHousing for Seniors
… Heights LLC (Serviam) in the Bronx, Victory Plaza in Manhattan, and Woodlawn Senior Living (Woodlawn) in the Bronx …
https://www.osc.ny.gov/state-agencies/audits/2023/07/05/housing-seniorsTown of Sheridan – Shared Services Costs (2023M-74)
… costs incurred pursuant to an intermunicipal agreement (IMA) and whether the Town Board (Board) conveyed land in a … equitably for shared service costs related to the IMA and the operating group Chadwick Bay Intermunicipal Water Works (CBI). Because the Board did not monitor the IMA’s operations and labor costs, Town taxpayers paid …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-shared-services-costs-2023m-74Great River Fire District – Treasurer Reports (2025M-125)
… and accurate financial reports? Audit Period January 1, 2024 – December 31, 2024 Understanding the Audit Area A fire … the Board did not have adequate financial information it needed to properly monitor the District’s finances. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/02/27/great-river-fire-district-treasurer-reports-2025m-125State Contract and Payment Actions in January
… Corporation for office space in Erie County. Office of General Services – Design & Construction $10.2 million with Butler Construction Group … response. State Education Department $915 million in general aid to 184 school districts. $155.6 million in BOCES …
https://www.osc.ny.gov/press/releases/2022/02/state-contract-and-payment-actions-januaryUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. Civil Service … at the same time as other services, including heat therapy, massage therapy, electrical stimulation, and … providers with irregular billing patterns. Part of United’s monitoring process is flagging providers for pre-payment …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesSelected M/WBE Purchases by Various Facilities
… an entity that is at least 51 percent owned and controlled by the minority members and/or women whose ownership interest is real, … their access to traditional contracting opportunities? To what extent should brokers be required to add value to a …
https://www.osc.ny.gov/state-agencies/audits/2014/03/07/selected-mwbe-purchases-various-facilitiesMount Pleasant-Blythedale Union Free School District – Short-Term Borrowing and Purchasing (2015M-365)
… School District, a special act school district created by the State Legislature, is located in the Town of Mount … one school with approximately 130 students, is governed by an appointed nine-member Board of Education. Budgeted … with the District’s purchasing rules and regulations by preparing purchase orders in advance and limiting the use …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/mount-pleasant-blythedale-union-free-school-district-short-term-borrowingOswego City School District – Financial Management and Nonresident Foster Student Tuition (2016M-224)
… the Towns of Minetto, Oswego, Scriba and Volney in Oswego County and the Town of Sterling in Cayuga County. The District, which operates seven schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/oswego-city-school-district-financial-management-and-nonresident-fosterDiNapoli Op-Ed in the NY Daily News Cautions NYC Leaders to Prepare for Challenging Fiscal Times Ahead
… The New York Daily News published an op-ed from New York … today warning New York City’s leaders to safeguard the city’s finances against the challenges that lie ahead. … The New York Daily News published an oped from New York State …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-op-ed-ny-daily-news-cautions-nyc-leaders-prepare-challenging-fiscal-times-aheadVillage of Washingtonville – Budget Review (B25-6-1)
… projections in the Village of Washingtonvilles Villages 202526 tentative budget were reasonable …
https://www.osc.ny.gov/local-government/audits/village/2025/01/22/village-washingtonville-budget-review-b25-6-1Steuben County – Court and Trust Funds (2024-C&T-4)
… money from foreclosures and contract disputes resulting in a mechanic’s lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by court order. Additionally, in certain circumstances, 2 funds from estates are entrusted …
https://www.osc.ny.gov/local-government/audits/county/2024/09/13/steuben-county-court-and-trust-funds-2024-ct-4Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
Determine if tuition billings for Warsaw Central School District District students enrolled in outofdistrict programs were accurately calculated and properly supported
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Town of Tompkins Fire District – Board Oversight (2023M-33)
… filed the District’s required annual update document (AUD) for fiscal years 2021 and 2022 . As of May 10, 2023, the 2021 AUD was 435 days late and the 2022 AUD was nine days late. In addition, two certificates of …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33State Comptroller DiNapoli Releases Municipal & School Audits
… duties; provide oversight of the clerk-treasurer’s payroll, or; perform required annual audits of the …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits