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Comptroller DiNapoli: 26 School Districts in Fiscal Stress
… have been designated as fiscally stressed under New York State Comptroller Thomas P. DiNapoli’s Fiscal Stress … of each district’s ST-3 financial report filed with the State Education Department as of Dec. 28, 2018. Today’s … district fiscal stress scores, visit: https://www.osc.state.ny.us/localgov/fiscalmonitoring/index.htm For a copy of …
https://www.osc.ny.gov/press/releases/2019/01/comptroller-dinapoli-26-school-districts-fiscal-stressNursing Home Surveillance (Follow-Up)
… included in our initial audit report, Nursing Home Surveillance ( 2015-S-26 ). Background The Department of Health (Department) oversees nursing home facilities in New York State through its Division of … State regulations and procedures for conducting nursing home surveys and whether survey processes, including the …
https://www.osc.ny.gov/state-agencies/audits/2018/03/08/nursing-home-surveillance-followOversight of the Agricultural Assessment Program
… (Department) Office of Real Property Tax Services (ORPTS) is properly calculating and communicating the annual per-acre … and farm woodland. Local assessors determine whether land is eligible for the Agricultural Assessment Program (Program) … Taxation and Finances Office of Real Property Tax Services is properly calculating and communicating the …
https://www.osc.ny.gov/state-agencies/audits/2018/02/02/oversight-agricultural-assessment-programMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… Mattituck-Cutchogue Union Free School District is located in the Town of Southold in Suffolk County. The District is governed by the Board of … budgeting practices generated more than $5 million in budget surpluses. To reduce fund balance and stay within …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… The purpose of our audit was to examine the District’s financial management practices for the period July 1, 2008 … District officials also improperly accounted for certain financial activity related to the capital projects fund, the … Holley Central School District Financial Condition 2013M342 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… Purpose To determine if Medicaid overpaid Ambulatory Patient Groups claims because of … To determine if Medicaid overpaid Ambulatory Patient Groups APG claims because of …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsSelected Aspects of Discretionary Spending
… Regional Transportation Authority (Authority) was created in 1970 to develop and improve the public transportation systems in the central region of New York State, including Onondaga, … $4.3 million of Authority spending that was discretionary in nature. Each public authority should have formal policies …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andACDS, Inc. – Compliance With the Reimbursable Cost Manual
… Background ACDS, a not-for-profit organization located in Plainview, New York, is an SED-approved provider of … four SED-funded, rate-based preschool special education programs to 213 children from school districts located in … be eligible for reimbursement, reported costs must comply with the provisions in the RCM. For the fiscal year ended …
https://www.osc.ny.gov/state-agencies/audits/2017/04/12/acds-inc-compliance-reimbursable-cost-manualHagedorn Little Village School – Compliance With the Reimbursable Cost Manual
… Background HLVS, a not-for-profit organization located in Seaford, New York, is an SED-approved provider of … programs to 317 children from school districts located in Nassau and Suffolk counties. The counties pay tuition to … services using reimbursement rates set by SED. The State, in turn, reimburses the counties 59.5 percent of the tuition …
https://www.osc.ny.gov/state-agencies/audits/2017/07/18/hagedorn-little-village-school-compliance-reimbursable-cost-manualHear 2 Learn PLLC – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Hear 2 Learn PLLC (Hear 2 Learn) on its Consolidated Fiscal Report (CFR) were … covered the fiscal year ended June 30, 2013. Background Hear 2 Learn is a privately owned institution located in … To determine whether the costs reported by Hear 2 Learn PLLC Hear 2 Learn on its Consolidated Fiscal …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/hear-2-learn-pllc-compliance-reimbursable-cost-manualDiNapoli: Former Alexandria Town Clerk Pleads Guilty in Theft
… Attorney Kristyna S. Mills said. Peck, 64, of Alexandria Bay, pleaded guilty to grand larceny in the fourth degree (a … for the town of Alexandria and the village of Alexandria Bay, stole cash paid for transfer station, arena and clerk …
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-former-alexandria-town-clerk-pleads-guilty-theftIntroduction to IT Governance – Information Technology Governance
… for ensuring that the right IT internal controls are in place and performing as intended. This can be a … of cybersecurity threats and the fact that IT is integral in nearly all aspects of local government and school … operations, we limited the number of questions. In many cases, there are more questions you could and …
https://www.osc.ny.gov/local-government/publications/it-governance/introduction-it-governanceCollege at Buffalo – Selected Employee Travel Expenses
… period July 1, 2008 to March 31, 2011. Background New York State's executive agencies spend between $100 million and … travel expenses for the highest-cost travelers in the State, as well as other outliers. As a result of our … we examined the travel expenses for one College at Buffalo (College) employee whose expenses were amongst the …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesVillage of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected … procedures and leave accruals. We identified 79 errors in nine employees’ accrual records. There were no timesheets … all Village bank accounts or update the accounting records in a timely manner. Further, the Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132State Comptroller DiNapoli Releases School District Audits
… recorded during each year. Officials also did not properly account for and close completed capital projects. As a …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… process for overseeing project activities that included daily onsite inspections documenting the following: daily onsite personnel; leak testing results for treatment …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… maintain over $5.8 million in reserves. In addition, extra classroom activity moneys were not maintained in accordance with District policy and Regulations. Extra classroom activity moneys were not maintained in accordance …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20