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Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing … is being spent appropriately and effectively.” Malta Ridge Volunteer Fire Company, Inc. – Controls Over Financial … today announced his office completed audits of the Malta Ridge Volunteer Fire Company Schenectady Municipal Housing …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… Educational Services – Extra-Classroom Activity Funds (Otsego County) Officials generally ensured that the …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases State Audits
… Office of Temporary and Disability Assistance (OTDA): Wage Subsidy and Transitional Employment Programs (2015-S-58) OTDA … guidance to contractors to assist them in reporting Wage Subsidy Program and Transitional Employment program …
https://www.osc.ny.gov/press/releases/2016/04/state-comptroller-dinapoli-releases-state-auditsOptional Service Credit Purchase Payments – Enhanced Reporting
… a link to the Loan/SCP Deductions page in Retirement Online , which will list the member’s service credit purchase … SCP deductions for your employees: Sign in to Retirement Online . From your Account Homepage, click the “Access … to manage SCP payments is through their Retirement Online member accounts. When taking pre-tax SCP deductions, …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/optional-service-credit-purchase-paymentsMedicaid Program – Improper Medicaid Payments to a Transportation Provider
… are unable to obtain transportation on their own. Medicaid reimbursement for medically necessary transportation of …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/medicaid-program-improper-medicaid-payments-transportation-providerMaximus, Inc.
… Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even though they did not … staff out of the bonus-eligible executives’ fringe benefit pool. DOH should enforce the labor rate schedule for all …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCircle of Friends – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED’s) guidelines, including … between the ages of three and five years. Pursuant to the State Education Law, SED establishes reimbursement rates for … and requirements. Other Related Audit/Report of Interest State Education Department: The Norman Howard School - …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualPersonal Income Tax Refunds
… and processed in accordance with applicable New York State tax laws and regulations. We examined refunds processed … 31, 2015. Background The Department processes all New York State personal income tax returns. All returns that result in refunds are subject to audit by the State Comptroller prior to payment. We selected …
https://www.osc.ny.gov/state-agencies/audits/2016/05/11/personal-income-tax-refundsClaryville Fire District – Internal Controls Over Financial Operations (2013M-167)
… balances. Because of these weaknesses, we selected all 39 check disbursements totaling $29,914 from January 1, …
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)
… on transportation costs by reducing excess capacity on buses, decreasing the number of spare buses in its fleet and increasing the District’s buses-to-mechanics ratio to a more efficient level. By making …
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)
… The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims … Ensure that purchase orders are prepared and approved in advance of any purchase and limit the use of confirming …
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)
… services. County officials: Overestimated revenues by a total of $1.6 million, an average of $410,000 or 29 percent … Bay Intermunicipal Water Works (CBI), resulting in a balance owed of $1.4 million. Spent $5.2 million from the general fund for District operations and did not repay the general fund, …
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)
… not adequate. The School’s former Operations Manager was arrested in December 2024 for the alleged theft of $1,100 in …
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)
… that exceeded the statutory limit by $624,000. This amount increased to $1.6 million when adding back the unused … in three reserves. Did not budget to fund reserves. From July 1, 2020 through June 30, 2023, more than $1.5 million in …
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)
Determine whether the Delaware Academy Central School District at Delhi District Board of Education Board and District officials properly managed fund balance and reserves
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)
… of our audit was to examine the District’s internal control environment and selected expenditures for the period … East Brentwood Fire District Control Environment and Expenditures 2015M112 …
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)
… – pdf] Audit Objective Determine whether the Village of Cedarhurst (Village) Board of Trustees (Board): Conducted an annual audit of the Village Chief Fiscal Officer’s (CFO) financial records … Determine whether the Village of Cedarhurst Village Board of Trustees Board Conducted an …
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)
… Annual Financial Report (AFR) with the Office of the State Comptroller (OSC), and Reported the results of the … financial records and reports, as required by New York State Village Law (Village Law) Section 4-408. Ensure the … was prepared and filed with OSC, as required by New York State General Municipal Law (GML) Section 30. The last filed …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-hoosick-falls-transparency-fiscal-activities-s9-24-16City of Yonkers – Budget Review (B6-14-14) - Revised
… begin to fall short of expectations. If the red light camera legislation is not approved, reduce expenditures to …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedNewfield Central School District – Financial Condition (2013M-238)
… were maintained. While their budgets included the use of surplus and reserved fund balances to finance operations, the … and actual results never necessitated the full use of the surplus funds. Instead, the amount of surplus increased the District’s total fund balance by …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/newfield-central-school-district-financial-condition-2013m-238