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Cooperstown Central School District – Financial Management (2024M-65)
… – pdf] Audit Objective Determine whether the Cooperstown Central School District (District) Board of Education (Board) … Determine whether the Cooperstown Central School District District Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Hughsonville Fire Company – Financial Activities (2014M-201)
… volunteer manpower to operate the fire equipment and fire house owned by the Hughsonville Fire District. Gross receipts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/02/hughsonville-fire-company-financial-activities-2014m-201East Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… was to examine the District’s internal control environment and selected expenditures for the period January 1, 2013 … District is a district corporation of the State, distinct and separate from the Town of Islip, Suffolk County, in which … a one square mile area with approximately 1,200 homes and businesses. The District’s general fund expenditures for …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112State Comptroller DiNapoli Releases State Audits
… for an annual interim inspection if the repairs are not completed. Further, auditors noted that 10 of the 17 safety … and that the majority of the contracted work is being completed by disabled workers. Auditors also looked at the …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… it's critical that schools make every dollar count," DiNapoli said. "By auditing school district and …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-school-audits-1Making Adjustments to Earnings and Days Worked – Legacy Reporting
… Employer Reporting or faxed to 518-474-9898. For questions about adjustments, use our help desk form (select “Monthly … NYSLRS employers report information about employees through Retirement Online including their …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/making-adjustmentsCost-Saving Ideas: Containing Employee Health Insurance Costs
… you should always look for ways to contain health insurance costs without cutting current benefit levels. … of health benefits for retirees. Self-Fund Your Health Insurance Instead of continually paying premiums to an insurance company, consider self-funding a health insurance …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-containing-employee-health-insurance-costsPatient Safety Center Activities and Handling of Revenues
… (Department) is meeting the goals and objectives of the Patient Safety Center (PSC) and is collecting and utilizing … April 1, 2015 through May 16, 2019. About the Program The Patient Health Information and Quality Improvement Act of … by a physician with a history of negligence unknown to the patient. Pursuant to the Act’s amendments to the Public …
https://www.osc.ny.gov/state-agencies/audits/2021/03/10/patient-safety-center-activities-and-handling-revenuesAccountability and Surplussing of Vehicles
… past their useful lives should be surplussed and sold at auction through OGS. Key Findings OPWDD lacks sufficient … and the time frames for sending surplussed vehicles to auction and turning in associated license plates. Issue …
https://www.osc.ny.gov/state-agencies/audits/2019/08/15/accountability-and-surplussing-vehiclesState Comptroller DiNapoli Releases Municipal & School Audits
… Department – Credit Cards (Erie County) Of the credit card purchases totaling $216,961 examined, purchases totaling … guidelines. Although the board approved the credit card bills for payment, it did not ensure the related voucher … County) District officials did not ensure that credit card and purchase card charges were properly approved and …
https://www.osc.ny.gov/press/releases/2025/01/state-comptroller-dinapoli-releases-municipal-school-auditsState Comptroller DiNapoli Releases School Audits
… School District , Southwestern Central School District and the Warsaw Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… government and school audits were issued. Lawrence Union Free School District – Financial Management (Nassau County) … restored in the event of an interruption. Great River Fire District – Treasurer Reports (Suffolk County) Auditors …
https://www.osc.ny.gov/press/releases/2026/03/state-comptroller-dinapoli-releases-municipal-school-auditsOpinion 91-23
… itself, giving the language its natural and obvious meaning (McKinney's Statutes, §92). The literal meaning must yield, however, when necessary to give effect to …
https://www.osc.ny.gov/legal-opinions/opinion-91-23Improper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… Services (CMS) defines outpatient care provided in a hospital as care that a patient receives, typically in the … or observation room, without being admitted to the hospital as an inpatient, even if the care takes place … or outpatient claim, including when patients leave the hospital against medical advice. Review the sampled payments …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesOversight of the Educational Opportunity Program
… services received or the full amount of the expenditure. 16 (4%) EOP students (of 400), assigned to five counselors, …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programOverpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns (Follow-Up)
… and Hospitals for Low Birth Weight Newborns (Report 2013-S-57). Background The State’s Medicaid program … Organizations and Hospitals for Low Birth Weight Newborns (2013-S-57) …
https://www.osc.ny.gov/state-agencies/audits/2016/12/07/overpayments-managed-care-organizations-and-hospitals-low-birth-weight-newborns-followCompliance With Special Education Regulations for the Provision of Services (Follow-Up)
… IEP. We also assessed the time frames for students to commence receiving services and programs. The audit scope … that DOE was not adequately managing this process as it did not track or calculate its compliance with the required time frame for arranging services, nor did it calculate or track other critical performance measures …
https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-regulations-provision-services-followEfforts to Collect Delinquent Taxes (Follow-Up)
… cause to abate. The Department publishes a monthly list of both the top 250 individual and top 250 business tax debtors for whom it filed at least one …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/efforts-collect-delinquent-taxes-followImplementation of the Security Guard Act (Follow-Up)
… our initial audit report, Implementation of the Security Guard Act ( 2019-S-42 ). About the Program The Department of … of the General Business Law, also known as the Security Guard Act (Act), requires that individuals working as … with issuing registration cards for all security guard applicants who meet the requirements and are able to …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/implementation-security-guard-act-followSouth Hornell Fire Protection Company, Inc. – Disbursements (2025M-108)
… [read complete report – pdf] Audit Objective Did the South Hornell Fire Protection Company, Inc. (Company) … Period January 1, 2024 – August 6, 2025 Understanding the Audit Area A fire company board should ensure that … and company members to make purchases using debit cards, the board should ensure that adequate controls are in place …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2026/04/10/south-hornell-fire-protection-company-inc-disbursements-2025m