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Alden Central School District – Financial Management (2016M-372)
… Background The Alden Central School District (District) is located in the Towns of Alden, Lancaster, Marilla and … operates four schools with approximately 1,690 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/alden-central-school-district-financial-management-2016m-372East Moriches Union Free School District -- Budget Review (B7-16-3)
… of Budget Review The purpose of our budget review was to provide an independent evaluation of the District’s … School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of 2006, the State Legislature authorized the District to issue debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/east-moriches-union-free-school-district-budget-review-b7-16-3Accounts Payable Advisory No. 9
… Subject: Making Payments to National Grid Guidance: This advisory has been updated to … entering a unique invoice number on vouchers payable to National Grid, as discussed below. Consistent with the Guide … to vendors. Improper preparation of vouchers payable to National Grid may delay payment crediting and Business Units …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/9-complex-entity-national-gridHewlett-Woodmere Union Free School District – Financial Condition (2016M-402)
… Union Free School District is located in the Town of Hempstead, Nassau County. The District, which operates five …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/27/hewlett-woodmere-union-free-school-district-financial-condition-2016m-402Whitesville Central School District – Financial Management (2016M-313)
… 2016. Background The Whitesville Central School District is located in the Towns of Independence and Willing in … which operates one school with approximately 260 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/whitesville-central-school-district-financial-management-2016m-313North Collins Central School District – Financial Management (2016M-189)
… 2016. Background The North Collins Central School District is located in the Towns of North Collins, Collins, Concord, … operates two schools with approximately 590 students, is governed by an elected seven-member Board of Education. … a contingency account within the budget annually, which is not permitted. The District has not established plans …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Genesee Community Charter School – Revenue Billing and Collection (2013M-61)
… Background The Genesee Community Charter School, located in the City of Rochester, Monroe County, is governed by a … the collecting, recording, and reconciling of School meal and field study revenues. Monies received are held by … that bank and cash receipts reconciliations for School meal and field study collections be performed by someone …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/10/genesee-community-charter-school-revenue-billing-and-collection-2013m-61Lynbrook Union Free School District – Medicaid Reimbursements (2022M-81)
… Medicaid-eligible services provided were properly filed for Medicaid reimbursements. If all services were provided … As a result, 14 students likely received services for which the District could have filed Medicaid … and valid session notes are prepared and retained for all such encounters. Except as specified in Appendix A, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/lynbrook-union-free-school-district-medicaid-reimbursements-2022m-81Bayport Fire District – Credit Card Use (2016M-394)
… Purpose of Audit The purpose of our audit was to determine whether … authorized credit limits. Ensure that credit card accounts do not allow cash advances. Monitor credit card purchases to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/bayport-fire-district-credit-card-use-2016m-394Ballston Lake Fire District – Length of Service Awards Program Service Credit (2016M-379)
… Lake Fire District is a district corporation of the State, distinct and separate from the Town of Ballston, in … Award points in accordance with the District’s point system and ensure that the District’s point system is …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/ballston-lake-fire-district-length-service-awards-program-service-creditBradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… 2015. Background The Bradford Volunteer Fire Company, Inc. is a not-for-profit organization that provides fire … Company consists of approximately 20 active members and is governed by an elected four-member Board of Directors. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Oxford – Procurement (2024M-88)
… complete report – pdf] Audit Objective Determine whether the Town of Oxford (Town) officials used a competitive process to procure goods … Determine whether the Town of Oxford Town officials used a competitive process to …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88State Agencies Bulletin No. 2128
… Purpose The purpose of this bulletin is to notify agencies of the new NYS-Ride pre-tax parking … are affected. Background The NYS-Ride program is expanding to add a new NYS pre-tax parking deduction. This expansion will allow qualified employees to set aside up to $300 per month in pre-tax dollars related …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2128-new-deduction-code-511-new-york-state-nys-ride-pre-tax-parkingLocust Valley Central School District – Information Technology Equipment Management (2024M-134)
… officials maintained a complete and accurate inventory of information technology (IT) equipment. Key Findings … would be detected if lost, stolen or misused. The Board of Education (Board) did not adopt a comprehensive written … periodic physical inventories. We determined that 49 of the 72 IT assets we reviewed (68 percent) were not …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/04/locust-valley-central-school-district-information-technology-equipmentDiNapoli: As Subway On-Time Performance Falls Behind, Better Plans Needed To Get Trains Back On Track
… asserted that its assessment of wait time between trains is a better indicator of subway service. But DiNapoli’s auditors noted that it is not unreasonable to expect that after years of … to show for its efforts than a 17-slide Power Point that is dated after the auditors’ field work was completed. The …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-subway-time-performance-falls-behind-better-plans-needed-get-trains-back-trackFinancial Condition and Selected Expenses
… about $2.3 billion. In November 2006, NYRA filed for bankruptcy due to its poor financial condition, including a … renewal of its exclusive franchise, NYRA entered into a bankruptcy settlement agreement conveying all rights, titles, …
https://www.osc.ny.gov/state-agencies/audits/2016/06/10/financial-condition-and-selected-expensesComptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea by Former Met Council CFO in $9M Kickback Scheme
… guilty in the case. Further information on the case is available here . “Herb Friedman abused his position of … root out public corruption and ensure that taxpayer money is protected. I also thank the Met Council board of directors … the Met Council -- but sooner or later this type of greed is exposed. The plea of Herb Friedman is another important …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-met-council-cfo-9m-kickbackDiNapoli: Temporary Federal Spending Drives Up NY’s National Ranking in States’ Balance of Payments
… The surge in federal spending in response to the COVID-19 pandemic significantly improved New York’s per capita ranking in the federal balance of payments from 49 th in 2019 to 30 … The surge in federal spending in response to the COVID19 pandemic significantly improved …
https://www.osc.ny.gov/press/releases/2023/04/dinapoli-temporary-federal-spending-drives-nys-national-ranking-states-balance-paymentsHomeless Services Housing Needs Assessment
… Objectives To determine if the Office of Temporary and Disability Assistance’s initial Needs Assessments and Individual Living Plans are completed timely and if clients are receiving services needed to transition to … To determine if the Office of Temporary and Disability Assistances initial Needs Assessments and …
https://www.osc.ny.gov/state-agencies/audits/2023/08/15/homeless-services-housing-needs-assessmentOversight of Disability Services
… has adequately provided access to campuses, programs, and services to students with disabilities. The audit covered the … may not deny the benefits of its programs, activities, and services to individuals with disabilities because its … provides support to the Campus Coordinators of Disability Services (Coordinators) on all campuses. The Coordinators …
https://www.osc.ny.gov/state-agencies/audits/2023/08/09/oversight-disability-services