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West Canada Valley Central School District – Access to the Student Information System (2016M-96)
… 2014 through January 31, 2016. Background The West Canada Valley Central School District is located in the Towns of … West Canada Valley Central School District Access to the Student …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/west-canada-valley-central-school-district-access-student-informationIndian River Central School District – Financial Condition (2016M-287)
… period July 1, 2014 through March 31, 2016. Background The Indian River Central School District is located in the Towns … Indian River Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Mount Morris Central School District – Financial Condition (2014M-328)
… audit was to examine the District’s financial condition for the period July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of … Sparta, Leicester and Groveland, in Livingston County, and is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, … Town of Mount Morris Justice Court 2012M129 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Ticonderoga Joint Town/Village Fire District – Board Oversight (2023M-182)
… completed and annual update documents (AUD) were filed in a timely manner.(Starting in 2023, the AUD is referred to as the Annual Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/04/19/ticonderoga-joint-townvillage-fire-district-board-oversight-2023m-182Prattsburgh Central School District – Financial Management (2020M-108)
… surplus fund balance legal limit and use the excess funds in a manner that benefits taxpayers. Develop comprehensive … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of … will occur before public funds are disbursed. Because it is the Board’s responsibility to ensure tax dollars are spent … the 60 claims totaling $163,940 we reviewed. Except for minor issues we discussed with District officials, the …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. “By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Central New …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-auditsWindows Domain Administration and Management (Follow-Up)
… recommendations included in our initial audit report, Windows Domain Administration and Management (Report … ultimately control access and authorization in a Microsoft Windows environment, it is vital to ensure that appropriate … recommendations included in our initial audit report Windows Domain Administration and Management Report 2022S19 …
https://www.osc.ny.gov/state-agencies/audits/2024/10/09/windows-domain-administration-and-management-followManagement of Internal Controls
… strategic partnerships and business consortia of the College of Nanoscale Science and Engineering (CNSE). The …
https://www.osc.ny.gov/state-agencies/audits/2013/01/23/management-internal-controlsDual Employment
… employees. OCFS requires its full-time employees to obtain agency approval before accepting a second job. Second jobs … a conflict of interest. Part-time employees must obtain agency approval if potential conflicts exist. Key Findings … simultaneously employed by another State or New York City agency, 28 of whom we selected for further review based on …
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/dual-employment-1DiNapoli Examines Faltering LinkNYC Program
… and Public Service Announcements. The agreement was for 3,153 kiosks in all five boroughs, installed at no cost … day in damages for every kiosk that is not running 45 days after installation and another $25 if it goes past 75 days. … 172 (76%) had cleanliness or operation issues: grimy screens, physical damage, and defective screens, icons, …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-examines-faltering-linknyc-programChild Care Stabilization Grants
… these grant programs in two separate rounds. The first round Stabilization 1.0) focused primarily on stabilizing the child care sector. The second round (Stabilization 2.0) focused on stabilizing the child … we reviewed, award amounts would have been $1.09 million (18%) less had the State Education Department’s (SED) capacity …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsMedicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State
… federal Public Assistance Reporting Information System (PARIS). PARIS is a service that conducts matches on the enrollment … is receiving duplicate benefits in more than one location. PARIS uses a beneficiary’s Social Security number (SSN) as …
https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residingXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… with information related to refunds owed to the state by an employee when the employee submits a check for repayment … a Result of a Due to State Employee Expense Report Balance An employee should submit a check to the agency for repayment when an expense report was created that resulted in an amount owed to the State by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeStory Place Preschool, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs submitted by Story Place Preschool, Inc. (Story Place) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2014. Background Story Place is an SED-approved, for-profit special education … To determine whether the costs submitted by Story Place Preschool Inc Story Place on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/story-place-preschool-inc-compliance-reimbursable-cost-manualThe ARC of Ulster-Greene – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by The ARC of Ulster-Greene (Ulster-Greene) on its Consolidated Fiscal … located in Kingston, New York, is an SED-approved provider of preschool special education services. Ulster-Greene … services to children with disabilities between the ages of three and five years. In 2014, Ulster-Greene provided …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/arc-ulster-greene-compliance-reimbursable-cost-manualQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… over its budgeting practices and cash receipts process for the period July 1, 2011 through March 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The District is governed by the Board of Education which comprises five …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… Canisteo, Greenwood, Hartsville, Hornellsville, Howard, Jasper, Troupsburg and West Union in Steuben County. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The District is governed by the Board of Education which comprises nine …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306