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Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of approximately 39,000. The County is governed by the Board of Supervisors which comprises 18 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSecurity Over Critical Information Systems
… performance accountability system, oversees the licensing of numerous professions, certifies teachers, and administers a host of other educational programs. Its responsibilities include oversight of more than 700 school districts with 3.2 million students, …
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … operates six schools with approximately 2,555 students, is governed by an elected nine-member Board of Education. The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Comptroller DiNapoli Releases State Audits
… of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
For major construction projects the $100000 capitalization limit should apply to the total capital expenditures rather than the individual assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Forestport – Financial Management (2013M-184)
… to December 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The Town Board is composed of four elected council members and an elected …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184City of Lockport – Fiscal Stress (2013M-330)
… of our audit was to review the City’s financial condition for the period January 1, 2012 through October 9, 2013. … in Niagara County, is approximately 8.4 square miles and serves approximately 21,165 residents. The elected Common … a plan to eliminate the fund deficits. Correct the accounting records and remove any unsupported balances to …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases Municipal Audits
… today announced the following local government audits have been issued. Village of Maybrook – Financial Condition … today announced the following local government audits have been issued …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Albany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … trust fund, Department officials have not disbursed these funds in a timely manner in accordance with the policy. As of …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Niagara County. The Authority was established pursuant the New York State Public Housing Law and operates six properties …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329State Comptroller DiNapoli Releases School District Audits
… by their individual employment contracts and were based on a board resolution adopted over 20 years before their … health benefits that he otherwise would not have been eligible for based on the collective bargaining agreement. Wyoming Central …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsPolice Property Room Inventory (2014-MS-4)
… City of Auburn [pdf] , City of Elmira [pdf] , Town of Hamburg [pdf] , Herkimer County [pdf] , Town of Irondequoit …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Town of Champion – Information Technology (2014M-130)
… were approximately $2.5 million. Key Findings All users have administrator rights to their computers, giving them … and security of the computer and data. Town officials have not adopted comprehensive data backup policies and … backs up data to the machine that she is currently working on and not to an offsite location or a removable hard drive. …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Assertive Community Treatment Program
… that ACT provider teams are complying with requirements and that program goals are achieved. The audit covers the … of all New Yorkers. Its mission is to facilitate recovery for adults receiving treatment for serious mental illness; to support children and families …
https://www.osc.ny.gov/state-agencies/audits/2015/05/06/assertive-community-treatment-programCompliance With the Safe Schools Against Violence in Education Act (Follow-Up)
… extent of implementation of the five recommendations made in our audit report, Compliance With the Safe Schools Against … schools. The Department posts incident data and the list of persistently dangerous schools on its website, and … properly and accurately report the schools’ statistics on crime and incidents to the Department. The inaccurate …
https://www.osc.ny.gov/state-agencies/audits/2016/06/03/compliance-safe-schools-against-violence-education-act-followGingerbread Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… by the Gingerbread Learning Center, Inc. (Gingerbread) on its Consolidated Fiscal Reports (CFRs) were properly … Cost Manual (Manual). The audit focused primarily on expenses claimed on Gingerbread’s CFR for fiscal year 2012-13 and certain …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/gingerbread-learning-center-inc-compliance-reimbursable-cost-manualLong-Term Care Ombudsman Program (Follow-Up)
… to be eligible for certain federal grants, each state is required to establish an Office of the State Long-Term … York, this office (hereafter referred to as the Office) is administratively housed within the New York State Office for the Aging (NYSOFA). The Office’s mission is to serve as an advocate and resource for both older adults …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/long-term-care-ombudsman-program-followDiNapoli: Rochester Woman Arrested for Stealing $121K in Pension Checks Sent to Her Late Grandmother
… on personal expenses like household bills, jewelry, and hotels, in addition to making cash withdrawals. Roberts was … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … A Rochester woman Elona Roberts was arrested …
https://www.osc.ny.gov/press/releases/2024/06/dinapoli-rochester-woman-arrested-stealing-121k-pension-checks-sent-her-late-grandmotherControlling Access to Student Grading Systems in School Districts (2015-MS-3)
… pdf] We also released six letter reports to the following School Districts: Arlington Central School District [pdf] , Elmira City School District [pdf] , Fairport … access to their Student Grading Systems (Systems) for the period July 1, 2013 through May 1, 2015. Background …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/21/controlling-access-student-grading-systems-school-districts-2015-ms-3DiNapoli: State Paid $14.5 Billion for Medicaid Home Care Services That Lacked Verification
… of dollars have been spent on Medicaid home care services for New Yorkers without the required verification that the … and New York state are getting the services that were paid for. This audit found a disturbing lack of oversight and … the Medicaid program, paid providers more than $31 billion for personal care and home health care services including …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-state-paid-145-billion-medicaid-home-care-services-lacked-verification