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West Albany Fire District – Credit Card Purchases (2017M-15)
… whether credit card purchases were approved in advance and related claims included adequate supporting documentation … District is a district corporation of the State, distinct and separate from the Town of Colonie in Albany County. The … made with the District’s credit cards. Establish a clear and consistent process for staff to follow when obtaining …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/west-albany-fire-district-credit-card-purchases-2017m-15Canton Central School District – Financial Condition (2013M-287)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … $23.2 million. Key Findings We reviewed budget-to-actual results for the fiscal years 2009-10 through … within budgeted appropriations. The Board reviewed budget-to-actual comparison reports throughout the year to monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/canton-central-school-district-financial-condition-2013m-287Village of Mount Morris – Treasurer’s Office (2013M-65)
… Purpose of Audit The purpose of our audit was to review the Village’s financial operations for the period June 1, 2010, to February 12, 2013. Background The Village of Mount Morris … Key Findings The Board hired an accounting firm (Firm) to perform many of the Treasurer’s duties, such as …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Ellicott – Fiscal Stress (2013M-269)
… The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 residents. The elected … not adopt realistic budgets, did not adequately monitor and adjust the annual budgets, and did not adequately monitor the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269State Agencies Bulletin No. 1907
… affected. Background The Date of Birth field is required for all New Hire transactions and changes to Personal Data, … 457 and/or403(b) additional annual amounts allowed for employees turning 50, will be automatically processed … upon the employee’s date of birth entered in PayServ. For more information see Payroll Bulletin No. PIP-011 . …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1907-maintain-date-employee-date-birth-dob-payserv-systemTown of Crown Point - Town Clerk/Tax Collector (2018M-263)
… taxes totaling $951,513 during the first seven weeks of 2017 (from January 2 through February 17) but made only … required timeframe. For example, $468,215 or 34 percent of taxes paid by check in 2017 were deposited from eight to …
https://www.osc.ny.gov/local-government/audits/town/2019/07/19/town-crown-point-town-clerktax-collector-2018m-263Dalton-Nunda Central School District – Financial Management (2020M-92)
… School District (District) Board of Education (Board) and District officials adopted realistic budgets and effectively managed fund balance and reserves. Key Findings The Board and District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/16/dalton-nunda-central-school-district-financial-management-2020m-92Medicaid Overpayments for Out-of-State Ambulatory Surgery Services (Follow-Up)
… June 30, 2009, auditors identified $12.2 million in actual and potential Medicaid overpayments to out-of-state providers … payment rates on its eMedNY claims processing system and failed to provide for alternative manual claims review … included in our initial report. Key Finding Department and Office of the Medicaid Inspector General officials made …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-overpayments-out-state-ambulatory-surgery-services-followOntario-Seneca-Yates-Cayuga-Wayne Board of Cooperative Educational Services (BOCES) – Multiyear Planning and Software Management (2016M-249)
… assess BOCES’ multiyear planning, including reserve funds, and software management for the period July 1, 2014 through July 5, 2016. Background … shared educational programs and services to 25 component school districts. BOCES is governed by a nine-member Board of …
https://www.osc.ny.gov/local-government/audits/boces/2016/12/09/ontario-seneca-yates-cayuga-wayne-board-cooperative-educational-services-bocesCorinth Central School District – Financial Condition (2015M-68)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … relied on significant amounts of appropriated fund balance to finance operations. The Board and District officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Lyme Central School District – Financial Management (2024M-87)
… to close projected budget gaps totaling $1.6 million for the 2020- 21 through 2022-23 fiscal years; however, the … financial and capital plans to provide a framework for developing the annual budgets and addressing future …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/lyme-central-school-district-financial-management-2024m-87Town of Allen – Town Clerk Collections (2024M-120)
… as required. Remit real property taxes to the Supervisor on a weekly basis or provide a monthly report of amounts …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-allen-town-clerk-collections-2024m-120Comptroller DiNapoli Releases State Audits
… audits have been issued: Department of Agriculture and Markets: Food Safety Monitoring (2015-F-10) An audit … to meet the demands of its inspection frequency schedule, and identified instances of both existing and new establishments preparing food prior to obtaining the …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… eligibility for certification is contingent on the results of an OASAS inspection. Auditors found OASAS is not … their end date. Department of Environmental Conservation (DEC): Management of Invasive Species (Follow-Up) (2021-F-16) … Lead Contamination of State Armories (Follow-Up) (2021-F-22) An audit issued in September 2020 found that the division …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases School Audits
… Free School District , Glens Falls Common School District and the West Seneca Central School District . “In an era of limited resources and increased accountability, it’s critical that schools make … dollar count,” DiNapoli said. “By auditing school district and charter school finances and operations, my office …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-0Opinion 88-63
… This opinion represents the views of the Office of the State Comptroller at the time it was … certain duties for the purpose of protecting life or property in case of a disaster (Executive Law, §29-b). … County governing boards are authorized to accept gifts of real and personal property for lawful county purposes (County …
https://www.osc.ny.gov/legal-opinions/opinion-88-63Opinion 89-63
… opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion may no … of court fees when it is a litigant in Supreme Court, a County Court, the Civil Court of the City of New York or the … for services rendered or performed by him in his official capacity. There is no statutory definition of the …
https://www.osc.ny.gov/legal-opinions/opinion-89-63State Comptroller DiNapoli Releases Municipal Audits
… totaling approximately $30,000 lacked documentation to support the goods and services procured were only … unusable parts. Town of Colonie – Physical Accessibility to Programs and Services (Albany County) Of the 814 physical … town officials could consider taking additional steps to increase physical accessibility at selected town …
https://www.osc.ny.gov/press/releases/2025/03/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… more cost-effective options, because Civil Service, citing Health Insurance Portability and Accountability Act (HIPAA) … out HIPAA exceptions that would allow it. Department of Health (Medicaid Program): Accuracy of Medicaid Eligibility … during the COVID-19 pandemic. SBS awarded 3,411 in grants totaling nearly $25 million, but did not provide …
https://www.osc.ny.gov/press/releases/2022/10/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
… following audits have been issued. Office of Alcoholism and Substance Abuse Services: Oversight of Contract Expenditures of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a five-year $45.6 million contract … with Palladia, under which Palladia would provide drug and addiction treatment services. Auditors found OASAS is not …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-audits