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Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town officials did not develop a comprehensive plan at the onset of the project, detailing how the construction would be …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Hancock Central School District – Financial Condition (2013M-187)
… audit was to evaluate the District’s financial operations for the period July 1, 2011, to June 30, 2013. Background The … Board of Education which comprises five elected members. For the 2013-14 fiscal year, the District’s operating budget … continually included over-estimated appropriations. For fiscal years 2007-08 through 2010-11, these budgeting …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/hancock-central-school-district-financial-condition-2013m-187Cleveland Hill Union Free School District – Financial Condition (2013M-272)
… audit was to evaluate the District’s financial condition for the period July 1, 2010 to August 12, 2013. Background … The District’s budgeted general fund appropriations for the 2013-14 fiscal year are approximately $30 million. Key Findings For the three year period ending June 30, 2013, District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Town of Lindley – Financial Management (2012M-226)
… reserve without documenting any planned use. We found no evidence that the capital reserve and the unemployment …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226City of Lockport – Fiscal Stress (2013M-330)
… The City’s budgeted appropriations for the 2013 fiscal year are approximately $32 million. Key Findings We … sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending December 31, 2013, totaling $2,357,000. … flow problems the City experienced in its 2012 and 2013 fiscal years. We found that asset accounts reported as of …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Comptroller DiNapoli's Legislative Program
… and exempted contracts, which are otherwise subject to the approval of the State Comptroller. 2025: Passed by the Assembly Prohibits … – S.8357 (Sanders/A.9574 (Anderson) - Allows a bank, in the discretion of the comptroller and the commissioner of … Archived Legislation items from the 202324 Session proposed by Comptroller DiNapoli to …
https://www.osc.ny.gov/legislationAssessment and Collection of Selected Penalties
… the carrier, the law requires WCB to impose a $50 penalty (HP-1 penalty) on the carrier. The proceeds of these penalties … fund. Key Findings While WCB properly bills for the HP-1 penalties, it has not been making sufficient efforts to … efforts. As of October 18, 2011, there were 26,981 HP-1 penalties outstanding, totaling about $1.4 million. …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesClinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… on its CFR for the preschool Special Education Itinerant Teacher (SEIT) program we audited. Key Finding We identified …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… Compliance With the Reimbursable Cost Manual (2014-S-3) LaSalle School: Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualViolations of Law, Conflicts of Interest and Other Improprieties at the Department of Correctional Services' Food Production Center (Follow-Up)
… the Department of Correctional Services' Food Production Center (2009-S-6). Background On August 31, 2010, we reported the results of our audit of certain Center procurement contracts and payments to vendors for … 31, 2009. Our objective was to determine whether former Center Director Howard Dean, his staff, and various food …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/violations-law-conflicts-interest-and-other-improprieties-department-correctional-servicesSUNY System Administration Office – Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and incidental … most reasonable and economical method of travel ($4,821 in car service charges). Key Recommendation Recover the $200 …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/suny-system-administration-office-selected-employee-travel-expensesEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … in our initial audit report, Enhanced Medicaid Payments to Selected Home Health Care Service Providers (Report 2009-S-25). … To determine the extent of implementation of the four …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followSelected Aspects of Discretionary Spending
… District Transportation Authority (Authority) was created in 1970 as a public benefit corporation, to provide transportation services in the Capital District and surrounding areas. The … of $543,400 of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-1Medicaid Claims Processing Activity April 1, 2012 Through September 30, 2012
… drugs, duplicate procedures, transportation services, eye care services, and nursing home and other services. At …
https://www.osc.ny.gov/state-agencies/audits/2013/10/09/medicaid-claims-processing-activity-april-1-2012-through-september-30-2012CVS Health – Temporary Holding Account Rebate Revenue (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Temporary Holding Account Rebate Revenue 2019S27
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/cvs-health-temporary-holding-account-rebate-revenue-followSelected Controls Over the Property Tax Assessment Process (Follow-Up)
… property throughout the City – approximately 1.05 million properties per year worth a total market value of more than … New York City Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties every five years. There are four tax classes for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followOversight of Security Expenses in Single Adult and Adult Family Homeless Shelters (Follow-Up)
To determine the extent of implementation of the ten recommendations included in our initial audit report Oversight of Security Expenses in Single Adult and
https://www.osc.ny.gov/state-agencies/audits/2019/12/10/oversight-security-expenses-single-adult-and-adult-family-homeless-shelters-followFund Financial Data – 2023 Financial Condition Report
… Fund financial statements provide a short-term view of … funding and spending for particular purposes. The General Fund is used to report sources of funds and expenditures that … are not required to be accounted for in another separate fund. In New York State, significant sources of funds that …
https://www.osc.ny.gov/reports/finance/2023-fcr/fund-financial-dataState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … generally supported by adequate documentation and appeared to be for proper school purposes. However, the board did not … bylaws were followed and at times allowed the board chair to control all aspects of the disbursement and purchasing …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases School District Audits
… York State Comptroller Thomas P. DiNapoli today announced the following school district audits have been issued. Mount … School District – Financial Management (Niagara County) The board and district officials can better manage fund … Auditors determined surplus fund balance exceeded the limit each year by $8.1 million to $9 million, or 26 to …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0