Search
Depew Union Free School District – Investment Program (2023M-77)
… period, officials missed an opportunity for the District to realize approximately $487,000 in additional interest … such interest earnings, the Board may have been able to avoid increasing the 2023-24 tax levy. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Chenango Fire Company – Controls Over Financial Activities (2014M-290)
… to examine the Company’s controls over financial activity for the period January 1, 2013 through September 9, 2014. … The Company is incorporated under New York State Not-For-Profit Corporation Law and is located in the Town of Chenango in Broome County. The Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/12/24/chenango-fire-company-controls-over-financial-activities-2014mYates County – County Clerk Cash Receipts (2015M-223)
… adequately segregated. Employees record some cash receipts in the accounting system under a generic user name. Key … safeguarded, accounted for and deposited intact and in a timely manner. Ensure that duties are segregated or that …
https://www.osc.ny.gov/local-government/audits/county/2015/12/04/yates-county-county-clerk-cash-receipts-2015m-223Saratoga Youth Recreation – Financial Activities (2016M-258)
… January 1, 2014 through May 31, 2016. Background The Saratoga Youth Recreation Program is a joint activity established between the County of Saratoga and the Town of Saratoga through intermunicipal agreements to operate youth … Saratoga Youth Recreation Financial Activities 2016M258 …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/saratoga-youth-recreation-financial-activities-2016m-258Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of … provides fire protection and emergency rescue services to about 25,000 residents in the hamlets of Terryville and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Aurora-Colden Fire District No. 6 – Financial Activity (2017M-208)
… Purpose of Audit The purpose of our audit was to determine whether the District … Fire District No. 6 is a district corporation of the State, distinct and separate from the Towns of Aurora and Colden in Erie County. The District, which is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/12/29/aurora-colden-fire-district-no-6-financial-activity-2017m-208East Meadow Public Library – Claims Auditing (2017M-275)
… Conduct a deliberate and thorough audit of each individual claim and ensure that each claim is sufficiently supported. Ensure compliance with the …
https://www.osc.ny.gov/local-government/audits/library/2018/03/09/east-meadow-public-library-claims-auditing-2017m-275City of Yonkers – Procurement of Professional Services (2017M-268)
… whether officials sought competition when procuring professional services for the period July 1, 2015 through … City officials did not seek competition when procuring professional services from 22 providers totaling … City officials to seek competition when contracting for professional services or to provide justification when …
https://www.osc.ny.gov/local-government/audits/city/2018/02/23/city-yonkers-procurement-professional-services-2017m-268Shenendehowa Central School District – Claims Processing (2016M-137)
… Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which operates 13 schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Valley Stream Central High School District – Payroll (2016M-19)
… September 28, 2015. Background The Valley Stream Central High School District is located in the Town of Hempstead, … Valley Stream Central High School District Payroll 2016M19 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/valley-stream-central-high-school-district-payroll-2016m-19DiNapoli: More Security Needed for Hazardous Materials at SUNY University Centers
… Two of the State University of New York’s (SUNY) flagship campuses, … "Weak oversight of hazardous materials could jeopardize the health and safety of students and campus communities. … campuses for both classroom and non-classroom purposes. The materials used include cadmium nitrate tetrahydrate, a …
https://www.osc.ny.gov/press/releases/2018/12/dinapoli-more-security-needed-hazardous-materials-suny-university-centersHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local level to … The state Department of Health DOH needs to improve its monitoring of New Yorks Lead Poisoning Prevention Program on the local level to …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programOpinion 2002-7
… expenditure from reserve funds) -- Reserve Fund (authority to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve fund) EDUCATION LAW §§259, … trustees of a school district public library may determine to accumulate library fund monies for capital purposes. The …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 89-20
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Codes of Ethics … officers and employees) GENERAL MUNICIPAL LAW, §§806, 808: A town's code of ethics does not apply to officers and … would be appropriate. Initially, we note that it is our policy not to render opinions to officials of one …
https://www.osc.ny.gov/legal-opinions/opinion-89-20The Survivor’s Benefit Program for Retired NYS Employees
… the 15 years immediately preceding your departure or retirement from State service. Additionally, you must meet … service and be a member of the New York State and Local Retirement System (NYSLRS) or the New York State Teachers’ Retirement System (NYSTRS); OR Retire directly from State …
https://www.osc.ny.gov/retirement/publications/survivors-benefit-program-retired-nys-employeesWhat's New
… Move to NAUPA this year! In 2025, New York’s Office of Unclaimed Funds will be converting to the Kelmar Abandoned Property System (KAPS) for reporting unclaimed funds. With this change, only reports formatted in … concerning the date of death of a presumed owner of unclaimed funds: 2 NYCRR § 126.1 was adopted to establish the …
https://www.osc.ny.gov/unclaimed-funds/reporters/whats-newContract Participation of Minority- and Women-Owned Business Enterprises
… business enterprises and women-owned business enterprises in State contracts. Specifically, State agencies and public … officials told us that they determined the percentage in the goal plan using the anticipated MWBE expenditures … ability to ensure it develops achievable and appropriate strategies to meet the objective of the program is limited. …
https://www.osc.ny.gov/state-agencies/audits/2016/11/04/contract-participation-minority-and-women-owned-business-enterprisesUnited HealthCare – Overpayments for Services Provided by Dr. John Gomes
… rates that participating providers agree to accept for the same services. Often, the rates for non-participating … Overpayments for Services at the Capital Region Ambulatory Surgery Center (2007-S-72) United Health Care: New York State … Insurance Program - Overpayments for Services at the Day Op Center of North Nassau (2007-S-120) …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-dr-john-gomesMedicaid Program – Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders
… About the Program Federal and State laws prohibit Medicaid payment of drugs for the treatment of sexual or erectile … State laws are more restrictive and also prohibit Medicaid payment of procedures and supplies to treat ED for registered … and policies are inconsistent: State policy does not allow payment of ED drugs for the treatment of BPH under …
https://www.osc.ny.gov/state-agencies/audits/2019/06/03/medicaid-program-improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-andState Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average … per second (Mbps) per 1,000 students, as guided by the New York State Education Department. When tested, the average …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-audits-1