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LaSalle School – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the LaSalle School … services for students in grades 6 through 12. Pursuant to the State Education Law, providers such as LaSalle are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/lasalle-school-compliance-reimbursable-cost-manualKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… under the Reimbursable Cost Manual (Manual) issued by the State Education Department (SED). The audit covers the two … 2009. Background KQC, a privately-owned company located in New York City, provides special education itinerant teacher …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualTowns’ Road Management Plans (2014-MR-2)
… towns often defer critical road infrastructure needs in order to fund daily services. However, preventive … avert significant deterioration. For 2014, the nine towns in this audit budgeted from $155,000 to $950,000 to manage 25 … up to $10,440. Key Findings Eight towns had informal plans in place and followed a preventive maintenance cycle of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2015/03/20/towns-road-management-plans-2014-mr-2Review of the American Academy of Pediatrics
… AAP for expenses not allowed under the contracts where AAP does not provide sufficient, appropriate evidence to support …
https://www.osc.ny.gov/state-agencies/audits/2015/09/29/review-american-academy-pediatricsArea #5 – Malware Protection – Information Technology Governance
… way to detect and stop some forms of malware before it can affect its targets is by using antivirus software. Antivirus …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionDutchess County – Financial Condition (2013M-370)
… $2.8 million to subsidize two enterprise funds in the 2014 proposed budget. Key Recommendation The …
https://www.osc.ny.gov/local-government/audits/county/2014/03/14/dutchess-county-financial-condition-2013m-370Germantown Fire District – Board Oversight (2014M-166)
… when it renewed its contract with a Commissioner’s spouse in 2013. The District does not have policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/29/germantown-fire-district-board-oversight-2014m-166Keeseville Volunteer Fire Department – Financial Operations (2017M-100)
… Purpose of Audit The purpose of our audit was to determine whether the Department’s … or deposit money received from fundraisers and lounge sale, and deposits totaling approximately $158,300 were not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/09/15/keeseville-volunteer-fire-department-financial-operationsTown of Angelica – Justice Court Operations (2018M-11)
… Purpose of Audit The purpose of our audit was to determine whether the Town Justice collected, recorded, …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/04/27/town-angelica-justice-court-operations-2018m-11Victor Central School District – Information Technology (2016M-117)
… Background The Victor Central School District is located in the Town of Perinton in Monroe County, the Towns of East Bloomfield, Farmington, and Victor in Ontario County and the Town of Macedon in Wayne County. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/victor-central-school-district-information-technology-2016m-117Phoenix Central School District – IT Asset Management (S9-22-20)
… to confirm they were inventoried. We found 5 percent of the sampled assets were not properly accounted for. …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/phoenix-central-school-district-it-asset-management-s9-22-202022 Black History Month Celebration
… Watch a Replay of the Event In honor of Black History Month, Comptroller DiNapoli hosted … honors the struggles, contributions and victories of Black Americans throughout history, and calls attention to the …
https://www.osc.ny.gov/events/2022-black-history-month-celebrationTown of Ithaca – Information Technology (2017M-52)
… 22, 2016. Background The Town of Ithaca is located in Tompkins County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-ithaca-information-technology-2017m-52Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … real work situations to produce quality goods and services at competitive prices. Current procurement practices allow … students as eligible for Tuition Assistance Program (TAP) awards . Incorrect certifications include 29 students who …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsImproper Medicaid Payments to Eye Care Providers (Follow-Up)
To determine the extent of implementation of the seven recommendations included in our initial audit report Improper Medicaid Payments to Eye Care Providers Report 2015S6
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAudits of Local Governments: The Audit Process
… most Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are mandated by law, including audits of local government entities authorized to issue debt …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a … Needs program, we found that client files were not always available or complete. We reviewed the files for the 224 children that were available and found that the County did not maintain one or …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Town of Gardiner – Selected Financial Activities (2013M-67)
… 30, 2012. Background The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. … Key Recommendations Segregate incompatible duties in the cash receipts and disbursements processes, or …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Larry Gauger is employed by an engineering firm that does business with the District. Mr. Gauger formally …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selected