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West Nyack Fire District – Claims Processing (2014M-259)
… West Nyack Fire District is a district corporation of the State and provides fire protection services to portions of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/west-nyack-fire-district-claims-processing-2014m-259Middletown Enlarged City School District – Financial Condition (2017M-245)
… Purpose of Audit The purpose of our audit was to determine whether the Board and District officials … Background The Middletown Enlarged City School District is located in the City of Middletown and Towns of Goshen, … and Wawayanda in Orange County. The District, which is governed by a nine-member Board of Education, has …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Massapequa Union Free School District – Budget Practices and Reserve Funds (2017M-113)
… Purpose of Audit The purpose of our audit was to examine the District’s budget practices and reserve funds … 2016. Background The Massapequa Union Free School District is located in the Town of Oyster Bay in Nassau County. The … operates nine schools with approximately 7,100 students, is governed by an elected five-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/10/20/massapequa-union-free-school-district-budget-practices-and-reserve-fundsSchuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … 2015. Background The Schuylerville Central School District is located in eastern Saratoga County. The District, which … operates three schools with approximately 1,700 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Village of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… assets are secured until they are deposited. All claims should be audited before payment. … Village of Hillburn …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Manorville Fire District – Board Oversight and Fuel (2016M-411)
… Purpose of Audit The purpose of our audit was to examine the District’s internal control environment and … July 31, 2016. Background The Manorville Fire District is a district corporation of the State, distinct and separate … Brookhaven and Riverhead, in Suffolk County. The District is governed by an elected five-member Board of Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/10/manorville-fire-district-board-oversight-and-fuel-2016m-411Overview – Legacy Reporting
… have returned to work under Section 211 or 212 of New York State Retirement and Social Security Law (RSSL). (See the … using the enhanced reporting format report more data on employees, retirees, etc., which will enable NYSLRS to …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/overviewPlattsburgh Housing Authority – Tenant Rents (2015M-260)
… The purpose of our audit was to review the Authority’s internal controls over tenant rents for the period July 1, … and collection of tenant rents. Billing and collection duties were not properly segregated. No one internally … policies and procedures to provide adequate guidance and internal controls over the billing and collection of tenant …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Town of Otselic – Selected Financial Operations (2012M-220)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of selected financial … 2011, through June 4, 2012. Background The Town of Otselic is located in Chenango County with a population of 1,054 residents. The Town is governed by a Town Board comprising the elected Town …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-otselic-selected-financial-operations-2012m-220Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… and procedures over cash receipts from parking violations for the period June 1, 2015 through June 30, 2016. Background … seven-member Board of Trustees, which is responsible for overseeing financial activities, including those of the … sufficient procedures for collecting unpaid parking violation fines or set a benchmark for collection rates. …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Elmira City School District – Financial Condition (2014M-348)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … 24, 2014. Background The Elmira City School District is located in the City of Elmira and the Town of Elmira, Chemung County. The District, which is governed by an elected nine-member Board of Education, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/03/06/elmira-city-school-district-financial-condition-2014m-348Village of Malverne – Procurement (2017M-16)
… of Trustees. Budgeted appropriations were approximately $16 million for the 2016-17 fiscal year. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2017/04/07/village-malverne-procurement-2017m-16Cohoes City School District – Budgeting (2016M-111)
… Background The Cohoes City School District is located in the City of Cohoes in Albany County. The District, which operates five schools … $1.5 million. The Board overestimated appropriations in the adopted budgets for the 2012-13 through 2014-15 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/cohoes-city-school-district-budgeting-2016m-111East Meadow Union Free School District – Financial Condition (2015M-332)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … Background The East Meadow Union Free School District is located in the Town of Hempstead, Nassau County. The … operates nine schools with approximately 7,200 students, is governed by an elected seven-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Western Suffolk Board of Cooperative Educational Services – Budget Transfers and Confirming Purchase Orders (2016M-218)
… Purpose of Audit The purpose of our audit was to review BOCES’ budget transfer and purchase order processes … Suffolk Board of Cooperative Educational Services (BOCES) is an association of 18 component school districts. Combined, … students in the western area of Suffolk County. BOCES is governed by a seven-member Board of Education elected by …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/western-suffolk-board-cooperative-educational-services-budget-transfers-andWallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… disbursements identified in this report and seek reimbursement as appropriate; implement a cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39State Comptroller DiNapoli and District Attorney Scarpino Announce Arrest in $60K Pension Payments
… announced the arrest of Rochelle Rose for grand larceny in the second degree after she allegedly pocketed her … Rose thought she could deceive the retirement system and live off her deceased mother's pension," State Comptroller … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-and-district-attorney-scarpino-announce-arrest-60k-pension-paymentsDiNapoli: Former Oneida City Chamberlain Arrested for Stealing More Than $78,000 in City Funds
… District Attorney William G. Gabor and the New York State Police today announced the arrest of former Oneida City … work in uncovering this theft.” “The District Attorney’s Office is grateful for the outstanding and detailed … Gabor said. “As is always the case, the District Attorney’s Office will aggressively prosecute this case involving an …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-former-oneida-city-chamberlain-arrested-stealing-more-78000-city-fundsHousing Trust Fund Corporation: Internal Controls and Maximization of Federal Funding for CDBG and HOME (Follow-Up) (2023-F-42)
To determine the extent of implementation of the recommendation included in our initial audit report, Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (Report 2021-S-10).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2024-23f42.pdfImproper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Follow-Up) (2023-F-12)
To assess the extent of implementation of the four recommendations included in our initial audit report, Improper Medicaid Managed Care Payments for Durable Medical Equipment, Prosthetics, Orthotics, and Supplies on Behalf of Recipients in Nursing Homes (Report 2020-S-61).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f12.pdf