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West Valley Central School District – Financial Management (2013M-178)
… the use of unexpended surplus funds and reserve funds for the period July 1, 2009, through June 4, 2013. Background … seven elected members. The District’s expenditures for the 2012-13 fiscal year were approximately $7.6 million. … District officials could not demonstrate a planned need for more than $1.7 million of the reserves. Officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… Purpose of Audit The purpose of our audit was to review the District’s maintenance of fuel inventories for the period July 1, 2013 … The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… New York State Comptroller Thomas P. DiNapoli, Chemung County District Attorney Weeden A. Wetmore and the New York State Police announced former Odessa Village Clerk … and encourages the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December 31, 2011. … members. The City’s budgeted general fund expenditures for the 2011 fiscal year were $40.7 million. During our audit …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… Purpose of Audit The purpose of our audit was to review selected cash … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … and State and Federal aid, and departmental revenues. The Department of Public Transportation collected fees totaling …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of New Berlin – Ambulance Company Loan (2013M-22)
… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the Board’s … authorized and paid a total of $125,000 toward two loans to a private, not-for-profit ambulance company from a Town … income held in certain Revolving Loan Funds continue to be subject to Federal HUD requirements under HUD programs. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Wayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… to receive access. Did not deactivate the building access account of, and could not locate the badge for, one non-employee. The account and badge were no longer needed as of December 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andXII.9.G Reissuing or Cancelling a Refund Check – XII. Expenditures
… from the date of issuance shall be paid into the Abandoned Property Fund. See Chapter XIV.1 - Outstanding Check Outreach …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9g-reissuing-or-cancelling-refund-checkDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… Now Congress must pass an infrastructure package to ensure all upstate residents have affordable and accessible … DiNapoli’s office offers valuable insights for us all into how we can continue to improve local broadband … for low-income households and improved affordability, are all smart goals worthy of strong bipartisan support at the …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… Findings The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU … substituted with personal checks. Key Recommendations Seek bids and quotes as required by City policy and State statute. …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Improper Medicaid Payments to Eye Care Providers (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Improper Medicaid Payments to Eye Care Providers Report 2015S6
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… of the superintendent The district’s purchasing agent Any clerical or professional personnel directly …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorJohn A. Coleman School – Compliance With the Reimbursable Cost Manual
… SED. SED reimburses DoE and the other school districts for a portion of their payments to Coleman. For the three years ended June 30, 2011, Coleman claimed … about $27.3 million in public support. Key Findings For the three years ended June 30, 2011, we disallowed …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualJCC of Mid-Westchester – Compliance With the Reimbursable Cost Manual
… fiscal years ended June 30, 2014. Background JCC is a not-for-profit organization located in Scarsdale, New York, that … the ages of three and five years. JCC is reimbursed for these services through rates set by SED. These … that JCC reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/jcc-mid-westchester-compliance-reimbursable-cost-manualVariety Child Learning Center – Compliance With the Reimbursable Cost Manual
… fiscal year ended June 30, 2014. Background Variety, a not-for-profit organization located in Syosset, New York, is an … Suffolk Counties and New York City. Variety is reimbursed for preschool special education services through rates set by … Variety reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with the RCM …
https://www.osc.ny.gov/state-agencies/audits/2017/05/31/variety-child-learning-center-compliance-reimbursable-cost-manualGanrormic, Inc. – Compliance With the Reimbursable Cost Manual
… disabilities from 13 different school districts in two counties in western New York. For the fiscal year ended June … education program: Preschool Integrated Special Class. The counties that use Ganrormic’s preschool special education … rates set by SED. The State then reimburses the counties 59.5 percent of the special education tuition that …
https://www.osc.ny.gov/state-agencies/audits/2017/03/21/ganrormic-inc-compliance-reimbursable-cost-manualBenchmark Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… located in Jefferson, Lewis, Oswego, and St. Lawrence counties. The counties pay tuition to BFS for its preschool special … rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the preschool special education …
https://www.osc.ny.gov/state-agencies/audits/2016/12/29/benchmark-family-services-inc-compliance-reimbursable-cost-manualEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … and procedures for the preparation and processing of payroll and leave time accruals has resulted in a lack of …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Westchester Community Opportunity Program, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2013. Background WestCOP is an SED-approved, not-for-profit special education provider located in Westchester … between three and five years of age. WestCOP is reimbursed for preschool special education services through rates set by … WestCOP reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/12/30/westchester-community-opportunity-program-inc-compliance-reimbursable-cost-manualSpotted Zebra Learning Center, Inc. – Compliance With the Reimbursable Cost Manual
… located in Albany, Columbia, Rensselaer, and Saratoga counties. The counties pay tuition to Spotted Zebra for these services … rates set by SED; the State, in turn, reimburses the counties 59.5 percent of the tuition that the counties pay. …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/spotted-zebra-learning-center-inc-compliance-reimbursable-cost-manual