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Newburgh Enlarged City School District – Financial Management (2025M-32)
… of the budget, for unexpected occurrences and fluctuations in cash flow. School districts may also establish reserves to … reasonable portion of fund balance for a specific purpose, in compliance with statutory directives. The District’s … have been during the budget process. Of the $67 million in year-end transfers, $50.6 million went to the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2026/02/06/newburgh-enlarged-city-school-district-financial-management-2025m-32Cortlandville Fire Department – Internal Controls (2014M-3)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues totaled approximately …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3State Police Bulletin No. SP-130
… Purpose To notify the Division of State Police of the new Additional Pay code and procedures for processing Expertise Pay. Affected Employees Division of State Police employees in Bargaining Unit 62 Background … To notify the Division of State Police of the new Additional Pay code and procedures …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-130-2010-state-police-expertise-payState Police Bulletin No. SP-78
… Earnings Code to be used for Extraordinary Overtime for Senior Investigators in Bargaining Unit 62. Affected Employees Senior Investigators in BU 62 Effective Date(s) Immediately … AFL-CIO for the unit consisting of all Investigators and Senior Investigators of the Division of State Police, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-78-new-earnings-code-eos-extraordinary-overtime-senior-investigatorsMaximus, Inc.
… Purpose PMA claimed it saved Downstate $138 million during the period December 1, … PMA claimed it saved Downstate $138 million during the period December 1 …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Yonkers – Budget Review (B6-14-14) - Revised
… legislation is not approved, reduce expenditures to offset lost revenue. Pay tax certiorari costs through the operating …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-yonkers-budget-review-b6-14-14-revisedEnforcement of the Mitchell-Lama Surcharge Provisions (Follow-Up)
… However, we found no evidence that DHCR had approved the residency of these tenants. Key Finding We found that DHCR …
https://www.osc.ny.gov/state-agencies/audits/2019/09/06/enforcement-mitchell-lama-surcharge-provisions-followComptroller DiNapoli Releases School District Audits
… (Saratoga County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Colonie Central School District – Extra-Classroom Activity Funds (Albany County) Student treasurers did not maintain … a timely manner. In addition, school officials are using debit cards for cash disbursements. Waverly Central School …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-audits-0Capital Planning (Follow-Up)
… a multi-modal transportation authority responsible for air and public transportation in Erie and Niagara counties in New York State. NFTA businesses include a bus, light rail, and paratransit system and two international …
https://www.osc.ny.gov/state-agencies/audits/2018/09/04/capital-planning-followAudit of the Tuition Reimbursement Account for the Three Fiscal Years Ended March 31, 2013
… of the Financial Statements of the Tuition Reimbursement Account for the three fiscal years ended March 31, 2013. … Reimbursement Fund, now titled the Tuition Reimbursement Account Special Revenue Fund (TRA), to protect the financial … created the Proprietary Schools Vocational Supervision Account (Supervision Account) to support Bureau of …
https://www.osc.ny.gov/state-agencies/audits/2014/07/24/audit-tuition-reimbursement-account-three-fiscal-years-ended-march-31-2013DiNapoli: Bradford Fire Company Treasurer Pleads Guilty to Stealing $8,500 in Public Funds
… Former Bradford Volunteer Fire Company treasurer Sherry Hamilton pleaded guilty to Grand Larceny in the Fourth Degree … Attorney Brooks Baker. Their joint efforts discovered Hamilton misappropriated funds by taking "advance" payments … conceal her crimes. She was arrested in July 2016. "Sherry Hamilton abused her position of trust by turning company …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-bradford-fire-company-treasurer-pleads-guilty-stealing-8500-public-fundsNon-Emergency Patient Transportation Services (Follow-Up)
… initial audit report, Non-Emergency Patient Transportation Services (Report 2008-N-3). Background The New York City … non-emergency transportation for healthcare-related services. These services must be authorized in advance by the patient's …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/non-emergency-patient-transportation-services-followTown of Wells – Records and Reports (2024M-59)
… manage the Town’s financial operations. All nine balance sheet accounts for 2022 and six accounts (67 percent) for …
https://www.osc.ny.gov/local-government/audits/town/2024/08/23/town-wells-records-and-reports-2024m-59Ticonderoga Joint Town/Village Fire District – Audit Follow-Up (2023M-182-F)
… 1,045 days late and as of October 31, 2023, audits for 2019 through 2022 were not completed and were already … five-member Board governs the District and is responsible for its overall financial management. The Board-appointed … is the chief fiscal officer and is responsible for receiving, distributing and accounting for District …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/ticonderoga-joint-townvillage-fire-district-audit-follow-2023m-182-fMedicaid Program – Overpayments of Ambulatory Patient Group Claims (Follow-Up)
… 2011-S-43). Background In 2008, changes to the State’s Public Health Law required a new Medicaid outpatient payment … as well as hospital-based emergency room services. Our initial audit report, which was issued on August 20, 2013, … in implementing the recommendations we made in our initial audit, which included recovering nearly $898,000 in …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/medicaid-program-overpayments-ambulatory-patient-group-claims-followState Agencies Bulletin No. 954
… mentor will receive a mentoring premium of one thousand dollars ($1,000) annually. This premium shall be paid on a bi-weekly basis …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/954-mentoring-premium-nys-schools-deaf-and-blindOneida City School District – Controlling Access to the Student Information System (2016M-53)
… information (PPSI) in its Student Information System (SIS) for the period July 1, 2014 through October 30, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $41 million. … documentation to show justification and authorization for the 48 grade changes made by guidance counselors and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-systemCircle of Friends – Compliance With the Reimbursable Cost Manual
… of Interest State Education Department: The Norman Howard School - Compliance With the Reimbursable Cost Manual …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/circle-friends-compliance-reimbursable-cost-manualMedicaid Payments for Medicare Part A Beneficiaries (Follow-Up)
… made in our audit report, Medicaid Payments for Medicare Part A Beneficiaries (2009-S-36). Background Our initial audit … 20, 2010, examined whether Medicaid made overpayments for recipients who were also enrolled in Medicare Part A. … recommendations made in our audit report Medicaid Payments for Medicare Part A Beneficiaries 2009S36 …
https://www.osc.ny.gov/state-agencies/audits/2014/04/04/medicaid-payments-medicare-part-beneficiaries-followContract with EBSCO Subscription Services, Inc. (Follow-Up)
… journals, magazines, and other literary materials to State agencies, political subdivisions, and other authorized … examined billings to one agency, the State University of New York, and found EBSCO was billing in excess of the $35 limit …
https://www.osc.ny.gov/state-agencies/audits/2013/05/13/contract-ebsco-subscription-services-inc-follow