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Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… Purpose of Audit The purpose of our audit was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to the Town for the period January 1, 2015 through September … five-member Town Board, contracts with a fire company to provide services in its fire protection district and with …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413New York State Health Insurance Program – Upcoding of Selected Evaluation and Management Services (Follow-Up)
… Purpose To determine whether officials of United HealthCare implemented the recommendation contained in our … entitled New York State Health Insurance Program: Upcoding of Selected Evaluation and Management Services (Report …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/new-york-state-health-insurance-program-upcoding-selected-evaluation-and-managementFloral Park-Bellerose Union Free School District – Financial Management (2013M-359)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Union Free School District is located in the Village of Floral Park in Nassau County. The District is governed by the Board of Education which comprises five elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/14/floral-park-bellerose-union-free-school-district-financial-managementTown of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s information technology (IT) controls … million. Key Findings The Board has not adopted policies to sufficiently protect the Town’s IT assets. The Board did … sanitation and disposal of electronic media, inventory and online banking. Adopt a comprehensive disaster recovery plan …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Village of Canaseraga – Claims Audit (2023M-48)
… 64 claims totaling approximately $114,000 were paid prior to scheduled monthly Board meetings and were not audited prior to payment. 27 claims totaling approximately $24,000 did not … audit responsibilities were, nor did they take training to learn what their claims audit responsibilities were. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… and that the District claimed all Medicaid reimbursements to which it was entitled. Key Findings Officials did not … and hybrid learning challenges impacted their ability to provide required services. Of the 2,683 required sessions, … to ensure all documentation requirements are met to submit Medicaid claims for reimbursements for all eligible …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli Statement on Legislation Restoring Contract Review Authority
… contract review is an essential and important deterrent to waste, fraud and abuse. I applaud the Legislature for taking this important step to increase oversight, accountability and transparency in … billions of dollars of taxpayer money is also a deterrent to those who might try to game the system. “I want to thank …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityPride 2022
… LGBTQ movement, while also looking ahead and organizing to overcome barriers that still impede equal rights for all. … Comptroller DiNapoli seeks disclosure of corporate efforts to improve diversity, equity and inclusion, including the …
https://www.osc.ny.gov/pride-2022Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… The Authority’s electronic data processing policy fails to address several key IT areas, including acceptable …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, internal … regularly reviewed and updated, monitored and distributed to employees and officers. The Board did not ensure that the … security, breach notification, disaster recovery and online banking. … Village of Port Byron Financial Monitoring …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Endicott – Budget Review (B4-13-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … 2013-14 fiscal year are reasonable. Background The Village of Endicott, located in Broome County, issued debt totaling …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-endicott-budget-review-b4-13-8Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… The purpose of our audit was to examine and evaluate the Library’s processes for recording, securing and depositing … 2014 through April 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Coldspring – Town Clerk Operations (2013M-137)
… The purpose of our audit was to evaluate the operations and financial practices of the Clerk’s office for the period … The Town of Coldspring is located in Cattaraugus County and has a population of 663. The Town is governed by an … five-member Town Board comprised of the Town Supervisor and four councilpersons. The Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137City of Olean – Budget Review (B1-13-2)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … in Cattaraugus County, issued debt totaling $4,300,000 to liquidate the accumulated deficit in the City’s general, … to issue obligations to fund operating deficits to submit their tentative budgets for the next fiscal year to …
https://www.osc.ny.gov/local-government/audits/city/2013/03/20/city-olean-budget-review-b1-13-2Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
… Purpose of Audit The purpose of our audit was to assess the adequacy of the Treasurer’s records and reports … reports were inaccurate or not prepared and submitted to the Board or to the Office of the State Comptroller. The Board did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mTown of Kendall – Justice Court (2013M-130)
… Purpose of Audit The purpose of our audit was to review the processes and procedures for … January 1, 2010, to February 26, 2013. Background The Town of Kendall is located in Orleans County, has a population of …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Nichols – Financial Condition (2013M-50)
… Purpose of Audit The purpose of our audit was to review the Village’s financial condition … June 1, 2011, to February 1, 2013. Background The Village of Nichols is located in the Town of Nichols, Tioga County. …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Village of Nelsonville – Financial Operations (2012M-242)
… Purpose of Audit The purpose of our audit was to examine the Board’s financial oversight … June 1, 2011, to August 31, 2012. Background The Village of Nelsonville is located in Putnam County and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s office and the … Town’s budgeting practices for the period January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in … Findings The previous Clerk used the Town’s credit card to charge personal items totaling $8,347, did not deposit …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-asset