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Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits have been issued. Altmar-Parish-Williamstown Central School District – Financial Condition Management (Oswego … to finance one-time expenditures. Averill Park Central School District – Payroll (Rensselaer County) District …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-auditsAccuracy of Reported Cost Savings
… Purpose To assess the accuracy of the Office of the Medicaid Inspector General's reported cost savings for calendar years 2008 through 2012. This audit … To assess the accuracy of the Office of the Medicaid Inspector Generals reported cost savings for calendar years 2008 through 2012 …
https://www.osc.ny.gov/state-agencies/audits/2014/07/11/accuracy-reported-cost-savingsPort Jefferson Union Free School District – Information Technology (2014M-039)
… August 31, 2013. Background The Port Jefferson Union Free School District is located in Suffolk County, has … Port Jefferson Union Free School District Information Technology 2014M039 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mState Comptroller DiNapoli Releases Municipal Audits
… and that all claims were approved prior to payment. None of the 18 purchases of goods and services tested, totaling $58,117 (11%), … district making improper or inappropriate payments. Town of Smyrna – Claims Audit Process (Chenango County) The board …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsNew York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)
… of the six recommendations included in our initial audit report, Payments by CVS Health for Pharmacy Services for Ineligible Members (Report 2020-S-17 ). About the Program The New York State … of the six recommendations included in our initial audit report Payments by CVS Health for Pharmacy Services for …
https://www.osc.ny.gov/state-agencies/audits/2023/01/04/new-york-state-health-insurance-program-payments-cvs-health-pharmacy-services-ineligibleMaximus, Inc.
… Purpose The objective of our examination was to determine, on a test basis, whether Maximus, Inc. (Maximus) charged the Department of Health (DOH) for expenses that were adequately supported, … under contract C025147. We examined vouchers as part of our daily pre-audit function beginning with the service …
https://www.osc.ny.gov/state-agencies/audits/2014/05/06/maximus-incArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… paychecks. Additionally, the Superintendent did not always sign payrolls to indicate that she had reviewed them. … source documents when certifying payrolls and should sign and date the certifications to indicate that they have …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… receiving unopened monthly bank statements and canceled check images. She performed these functions with virtually no … an environment where the Clerk-Treasurer was able to write checks to herself or to others for payment of her …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Town of Hartwick – Financial Condition (2013M-118)
… three of its major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Comptroller DiNapoli Releases School District Audits
… did not maintain hardware or software inventory records. In addition, sensitive information technology control … were communicated confidentially to officials. Tupper Lake Central School District – Records and Reports (Franklin … oversight was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: Number of New Yorkers Behind on Utility Bills Soared During Pandemic
… increase in the number of residential customers owing money to their utility companies, with one in eight customers … increase in the number of residential customers owing money to their utility companies with one in eight customers …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-number-new-yorkers-behind-utility-bills-soared-during-pandemicFood Metrics Implementation (Follow-Up)
… two recommendations included in our initial audit report, Food Metrics Implementation ( 2017-S-18 ). Background To assist agencies in increasing their New York State food purchases, the State Finance Law (Law) requires the … guidelines, and provide training on New York State food purchasing to agency personnel involved in the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/food-metrics-implementation-followWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… that financial activity is properly recorded and that Company moneys are safeguarded for the period January 1, 2012 … 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer organization located in the Town of … The Board of Directors, which is responsible for the Company’s overall general and financial affairs, consists of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mNYS Common Retirement Fund Announces Third Quarter Results
… We’re focused on prudent management of investments that weather volatility and provide sustainable returns and …
https://www.osc.ny.gov/press/releases/2016/02/nys-common-retirement-fund-announces-third-quarter-resultsState Police Bulletin No. SP-113
… of 2009 which implements the Agreement between New York State and the Police Benevolent Association and provides for … Code Narrative 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 Higher Ed Repay State Loan 428 Dependent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-113-april-1-2007-april-1-2008-and-april-1-2009-retroactive-salary-and-otherOpinion 92-56
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion … by the town and county officers training school of the state of New York, or in attending a convention, conference … for purposes of the New York State and Local Employees Retirement Systems. October 20, 1992 Bernard Silverman, Esq., …
https://www.osc.ny.gov/legal-opinions/opinion-92-56Victor Central School District – Information Technology (2016M-117)
… period July 1, 2014 through March 4, 2016. Background The Victor Central School District is located in the Town of … County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne … Victor Central School District Information Technology 2016M117 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Phoenix Central School District – IT Asset Management (S9-22-20)
… technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not … to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-20