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City of Long Beach – Budget Review (B23-7-3)
… [read complete report – pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2023-24 fiscal year are … or resolve recommendations from our budget review issued in May 2022. Background The City of Long Beach, located in …
https://www.osc.ny.gov/local-government/audits/city/2023/05/05/city-long-beach-budget-review-b23-7-3Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… Purpose of Audit The purpose of our audit was to assess the internal controls … The Orchard Park Central School District is located in Erie County and is governed by the Board of Education, … contract pricing for the 16 school buses they purchased in 2012-13 and 2013-14. As a result, they overpaid by $12,080 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesEmpire BlueCross – Overpayments for Physician-Administered Drugs
… appropriately reimbursed physician-administered drugs. The audit covered the period from January 2017 through … is typically administered by a health care professional in a hospital or facility setting. From January 1, 2017 … physician-administered drugs under the Hospital Program. In certain circumstances, physician-administered drugs …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsRegulation for Scheduling, Adjourning and Conduct of Administrative Hearings
… §317.1 Background Whereas, Sections 74 and 374 of the Retirement and Social Security Law direct that the … Law; and Whereas, All such hearings should be conducted in such manner as to protect equally the interests of the … the proper disposition of the application; and Whereas, In recent years there has been a significant increase in the …
https://www.osc.ny.gov/retirement/members/regulation-for-hearingsTown of Humphrey – Financial Management (2013M-116)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting … April 8, 2013. Background The Town of Humphrey is located in Cattaraugus County and has a population of approximately … supported, except for sales tax and fund balance estimates in the general fund. The Board has been adopting budgets that …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-humphrey-financial-management-2013m-116Stamford Central School District – Fund Balances (2016M-106)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … Background The Stamford Central School District is located in the Towns of Stamford, Harpersfield, Kortright and Roxbury in Delaware County and the Towns of Jefferson and Gilboa in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Randolph Academy Union Free School District – Financial Management (2015M-248)
… to review the District’s financial management practices for the period July 1, 2009 through September 25, 2015. … written policies and procedures to help guide the tuition billing and collection process. The District received … Department (SED) an average of 688 days after the start of the fiscal year. District officials do not prepare …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/randolph-academy-union-free-school-district-financial-management-2015mRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… purpose of our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, … School is located in Nassau County. Oversight of School operations is provided by the Board of Trustees which … not adopt realistic budgets or routinely monitor financial operations. School officials created an expenditure code …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsDiNapoli: School Bus Safety Needs Improvement
… found school districts are not confirming all school bus drivers are completing required training and drug testing, … said DiNapoli. "Failing to ensure that school bus drivers are properly trained and vetted, and safety drills … federal requirements. Specifically, they examined whether drivers were subject to random drug testing, completed …
https://www.osc.ny.gov/press/releases/2018/08/dinapoli-school-bus-safety-needs-improvementEast Ramapo Central School District – Textbook Audit Follow Up (2019M-171-F)
… audit follow up east ramapo school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/east-ramapo-central-school-district-textbook-audit-follow-2019m-171-fDiNapoli: Former Mechanic at State Police Garage Pleads Guilty to Felony
… the government for the theft of more than $24,000 in auto parts and supplies from the state. The thefts took place … Relyea’s home and more than $4,800 worth of state funded auto supplies, tools and parts at Rapasadi’s home. Relyea, who owns an auto repair business on the side, allegedly used the parts he …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-mechanic-state-police-garage-pleads-guilty-felonyCaledonia-Mumford Central School District – Online Banking (2016M-227)
… Purpose of Audit The purpose of our audit was to determine whether the … The Caledonia-Mumford Central School District is located in the Town of Le Roy in Genesee County, the Town of Caledonia in Livingston County …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Fallsburg Central School District – Financial Condition (2014M-33)
… Purpose of Audit The purpose of our audit was to examine the District’s … The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in Ulster …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… Purpose of Audit The purpose of our audit was to examine internal controls … 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a district corporation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39Village of Clyde – Financial Management and Board Oversight (2013M-96)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial management and the Board’s oversight of financial operations for the period June 1, 2011, through … Village of Clyde Financial Management and Board Oversight 2013M96 …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96State Comptroller DiNapoli Releases Municipal Audits
… Town of Crawford – Town Clerk (Orange County) The former clerk did not properly account for, report, … and remit all collections to the appropriate parties in a timely and accurate manner. As a result of the audit and … with public records, and she agreed to pay $21,296 in restitution before sentencing. In August 2020, the former …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-auditsLockport Housing Authority – Executive Director’s Compensation (2015M-329)
… January 1, 2014 through September 29, 2015. Background The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established … Housing Law and operates six properties in the City of Lockport, providing a total of 352 housing units. The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329DiNapoli: Stony Brook University Hospital Failed to Comply With Contracting and Hiring Rules
… Stony Brook University Hospital’s Health Information Management Department … and stop wasting public funds.” Stony Brook University Hospital is a major public academic and regional medical … guidelines; Establish a control environment to cultivate fair and competitive hiring and promotional practices and to …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-stony-brook-university-hospital-failed-comply-contracting-and-hiring-rulesOrleans County – Department of Social Services (2012M-222)
… Purpose of Audit The purpose of our audit was to examine two forms of … to September 7, 2012. Background Orleans County is located in western New York State and has a population of 42,883. The … Assistance Program (SNAP) applications accurately and in a timely manner. However, the County’s process could be …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Hawthorne Cedar Knolls Union Free School District – Internal Controls Over Wire Transfers (2016M-183)
… Purpose of Audit The purpose of our audit was to review internal controls over … Cedar Knolls Union Free School District is located in Westchester County. The District, which serves approximately 390 students in cooperation with the Jewish Board of Family and Children …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/22/hawthorne-cedar-knolls-union-free-school-district-internal-controls-over