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Rocky Point Union Free School District – Financial Condition (2015M-170)
… fund budgeted appropriations for the 2014-15 fiscal year were approximately $76.9 million. Key Findings District … officials have not established a formal plan stating how much would be set aside in each reserve fund, how each …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/13/rocky-point-union-free-school-district-financial-condition-2015m-170Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s … in Monroe County and has a population of approximately 3,600. The Village is governed by an elected Board of … or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134Roosevelt Fire District – Length of Service Award Program (2025M-40)
… assets can help minimize costs to taxpayers, as well as protect the “pension-like” benefits earned by the volunteers. … by the Board, as part of the annual audit process, to help protect the benefits earned by the volunteers for service to …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40Village of Newport – Financial Management (2017M-12)
… 2015 through September 30, 2016. Background The Village of Newport (Village) is located in the Town of Newport in Herkimer County. The Village, which is governed by …
https://www.osc.ny.gov/local-government/audits/village/2017/04/28/village-newport-financial-management-2017m-12Southern Cayuga Central School District – Financial Management (2015M-224)
… Purpose of Audit The purpose of our audit was to review the District’s financial management for the period … $16.4 million. Key Findings District officials have generally taken appropriate action to manage the … condition. The District’s multiyear financial plan does not address its debt share or declining enrollment. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/04/southern-cayuga-central-school-district-financial-management-2015m-224Town of Lyndon – Purchasing (2013M-149)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over purchasing for the period … $323,000 for the highway fund. Key Findings The Board did not adopt a procurement policy as required. In August 2011 … although it is understood that the Town is required to have written policies, the resolution directed Town officials …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-lyndon-purchasing-2013m-149Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Ruben Wills. Wills pleaded guilty to one count of Offering a False Instrument for Filing in the Second Degree, a class A misdemeanor. Pursuant …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsCUNY Bulletin No. CU-198
… notify agencies of a change in eligibility for Deduction Code 382 (DC37 Benefit Trust). Affected Employees Employees … Unit U6 are now eligible for this program Effective Date Institution Checks dated March 4, 2004 Background DC 37 … notifies agencies of a change in eligibility for Deduction Code 382 DC37 Benefit Trust …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-198-change-eligibility-voluntary-insurance-program-dc-37Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Follow-Up) (2023-F-27)
To determine the extent of implementation of the six recommendations included in our initial audit report, Medicaid Program: Recovering Managed Care Overpayments for Pharmacy Services on Behalf of Recipients With Third-Party Health Insurance (Report 2020-S-39).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f27.pdfSandy Creek Central School District – Cafeteria Operations (2016M-354)
… July 1, 2015 through June 24, 2016. Background The Sandy Creek Central School District is located in the Towns of Sandy Creek, Boylston, Orwell, Redfield, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/sandy-creek-central-school-district-cafeteria-operations-2016m-354Village of Endicott -- Budget Review (B17-4-7)
… Purpose of Audit The purpose of our budget review was to provide an independent evaluation of the … Villag's general fund as of May 31, 2004. New York State Local Finance Law Section 10.10 requires municipalities and school …
https://www.osc.ny.gov/local-government/audits/village/2017/04/14/village-endicott-budget-review-b17-4-7Norwich City School District – Financial Condition and Cafeteria Operations (2014M-143)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition and examine the … has consistently been used for operations and officials have consistently overestimated budgeted appropriations and … the claiming of reimbursements to which the District is not entitled. Unpaid school lunch balances totaled $36,000 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/norwich-city-school-district-financial-condition-and-cafeteria-operationsCity of Long Beach – Budget Review (B22-7-4)
… review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue … The City’s proposed budget includes a tax levy of $53.1 million, which is $2.1 million above the legal limit, …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4Lake George Central School District - Purchasing (2018M-167)
… disclosed that District officials lacked adequate evidence to show they sought competition for 28 purchases (47 percent) totaling about $152,000. The Board did not develop and implement procedures to seek competition for … District officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/16/lake-george-central-school-district-purchasing-2018m-167User Access Controls Over Selected System Applications
… we question the thoroughness and extensiveness of these reviews. We identified 73 user accounts with inappropriate … identified or remediated during the course of Upstate’s reviews. Key Recommendations Improve controls over user …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsSelkirk Fire District – Procurement of Professional Services (2021M-55)
… competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, although required … service contracts. Secure audit services through an RFP process, as required by policy. District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … Fire District , and the Town of Stony Point . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… Board Oversight (Wayne County) The board adopted a credit card policy authorizing the director to have custody, control and use of the library credit card but did not effectively monitor the usage of the card or … with the credit card and procurement policies. For access to state and local government spending and 50,000 …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Community Fire and Rescue, Inc. - Financial Activities (2019M-93)
… an adequate audit of the Treasurer’s books is performed, in compliance with Company bylaws. Officials agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/20/community-fire-and-rescue-inc-financial-activities-2019m-93State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of City of Long Beach , Town of Minisink , Village of Tannersville and Town … transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … to provide taxpayers the assurance that their money is being spent appropriately and effectively." City of Long …
https://www.osc.ny.gov/press/releases/2017/05/state-comptroller-dinapoli-releases-municipal-audits-0