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Mahopac Central School District – Financial Condition (2013M-302)
… 30, 2013. Background The Mahopac Central School District is located in the Town of Carmel in Putnam County. The District is governed by the Board of Education which comprises nine … the 2010-11 fiscal year. Our audit determined the District is not currently in fiscal stress. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Brushton-Moira Central School District – Financial Condition (2015M-340)
… Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, Dickinson and … which operates one school with approximately 800 students, is governed by an elected nine-member Board of Education. … Ensure that the amount of unrestricted fund balance is in compliance with statutory limits. Develop a multiyear …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly … 2012 through July 12, 2013 and to examine the management of the Village Hall building project and other selected … Village of Washingtonville Village Hall Building Project and Board …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mTown of Somers – Justice Court (2013M-198)
… March 31, 2013. Background The Town of Somers is located in Westchester County and has a population of approximately … court clerks. The Court collected approximately $317,000 in fines for adjudicated cases, parking violations and … 2012 to March 31, 2013. Key Findings We found weaknesses in the Court’s internal controls and a lack of oversight of …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-somers-justice-court-2013m-198Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… parking violations. Key Finding The Village/Town’s parking ticket collection rate exceeded 90 percent during fiscal … July 25, 2012, they still remained on the unpaid parking ticket record. Key Recommendation Adopt written policies and … VillageTown of Mount Kisco Parking Ticket Collections 2012M255 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Ellicott – Fiscal Stress (2013M-269)
… 1, 2010, to July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … Town’s financial operations to ensure fiscal stability. As a result, the Town’s general town-wide fund’s unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Village of Fleischmanns – Water Fund (2013M-151)
… fund balance to significantly decrease over the past two years. Although capital expenditures were made to repair …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-fleischmanns-water-fund-2013m-151Wassaic Fire District – Purchasing and Claims Processing (2017M-8)
… 30, 2016. Background The Wassaic Fire District (District) is a district corporation of the State, distinct and separate … from the Town of Amenia, in Dutchess County. The District is governed by an elected five-member Board of Fire … or document the rationale in instances when competition is not sought. Ensure written agreements are made with …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/28/wassaic-fire-district-purchasing-and-claims-processing-2017m-8Town of Mount Morris – Justice Court (2012M-129)
… 1, 2005, to June 22, 2012. Background The Town of Mount Morris is located in Livingston County and has a population … 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-129Village of Brushton – Fiscal Oversight (2014M-235)
… the Village’s internal controls over financial operations for the period June 1, 2013 through June 30, 2014. Background … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year are approximately $54,900. Key … The Clerk-Treasurer has not filed an annual financial report with OSC since the report for the 2008-09 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2014/11/21/village-brushton-fiscal-oversight-2014m-235Village of Atlantic Beach - Cash Disbursement (2018M-253)
… that cash disbursements were properly supported, audited and for valid purposes. Key Findings The Board did not audit … supported. Key Recommendations Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure …
https://www.osc.ny.gov/local-government/audits/village/2019/05/03/village-atlantic-beach-cash-disbursement-2018m-253Schodack Landing Fire District No. 1 – Claims Auditing (2026M-17)
… [read complete report – pdf] Audit Objective Did the Schodack Landing Fire District No. 1 (District) Board of … Period January 1, 2024 – August 31, 2025 Understanding the Audit Area An effective audit of claims is often the last line of defense to prevent payment of unauthorized, …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/05/15/schodack-landing-fire-district-no-1-claims-auditing-2026m-17Annual Financial Report Filing Deadlines
… of the State Comptroller, Data Management Unit, 110 State Street 12-8-C, Albany NY 12236. …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-report-filing-deadlinesMedicaid Program – Claims Processing Activity October 1, 2023 Through March 31, 2024
… follows: $11.8 million was paid for managed care premiums on behalf of Medicaid recipients who should not have had … insurer; and $35,441 was paid for managed care premiums on behalf of incarcerated recipients whose managed care …
https://www.osc.ny.gov/state-agencies/audits/2025/02/06/medicaid-program-claims-processing-activity-october-1-2023-through-march-31-2024CUNY Bulletin No. CU-763
The purpose of this bulletin is to provide the City University of New York instructions for processing the CUNY Health Benefits BuyOut Waiver Program
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-763-city-university-new-york-cuny-health-benefits-buy-outDivision of Housing and Community Renewal Bulletin No. DH-128
… Purpose: The purpose of this bulletin is to provide the Division of Housing and Community Renewal … the Rent Regulations Services Unit – BU67 who have opted to participate in the Over40 Comp Time II Cash Out program are affected. Background: Pursuant to a side letter contained in the 2021-2023 Agreements …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-128-2023-rrsu-over-40-comp-time-ii-cash-outCUNY Bulletin No. CU-777
The purpose of this bulletin is to provide the City University of New York instructions for processing the CUNY Health Benefits BuyOut Waiver Program
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-777-city-university-new-york-cuny-health-benefits-buy-outSchool of Professional Studies – Procurement Card and Travel Card Purchases
… Purpose To determine if the City University of New York (CUNY) School … New York State and CUNY purchasing guidelines applicable to Procurement Card and Travel Card purchases. The audit … Professional Studies (CUNY SPS or SPS) was founded in 2003 to meet the educational needs of working adults, …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesMedicaid Program – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy
… Purpose To determine whether Davis Ethical Pharmacy (Davis Ethical) inappropriately billed Medicaid for … Program provides prescription drug coverage for enrollees. Davis Ethical is an independently owned pharmacy located in … To determine whether Davis Ethical Pharmacy Davis Ethical inappropriately billed …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/medicaid-program-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyCollection of Special Hauling and Divisible Load Overweight Permit Fees
… (Department) charged and collected the correct fees for special hauling and divisible load overweight permits. This audit covers the period April … February 5, 2015. Background The Department is responsible for regulating the movement of oversize and overweight …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/collection-special-hauling-and-divisible-load-overweight-permit-fees