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New Lebanon Central School District - School District Website (S9-19-37)
… documents to make informed decisions. Officials did not post: Budget-to-actual results; budget documents with fund … of the District’s fiscal decisions. Key Recommendations Post the budget-to-actual results, comprehensive budget … with detailed CAPs to the District website. Prepare and post a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/new-lebanon-central-school-district-school-district-website-s9-19-37Utica Harbor Point Development Corporation – Budgeting and Board Oversight (2022M-43)
… to monitor the budget and finances and did not establish a comprehensive written multiyear financial plan. The Board … on the sale of three properties, which officials plan to sell in 2022. However, the Board has not developed … plans to satisfy the debt should the properties not sell. Key Recommendations Adopt realistic budgets and …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2022/07/15/utica-harbor-point-development-corporation-budgeting-andTown of Grand Island – Internal Controls Over Fuel Purchases (2013M-182)
… 14, 2013. Background The Town of Grand Island is located in Erie County and has a population of approximately 20,400 … by authorized employees. There were no procedures in place to regularly monitor fuel transactions for …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-grand-island-internal-controls-over-fuel-purchases-2013m-182Village of Mount Morris – Treasurer’s Office (2013M-65)
… Village of Mount Morris Treasurers Office 2013M65 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/31/village-mount-morris-treasurers-office-2013m-65Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… for the two capital projects associated with the collapse of the Dam for the period July 2, 2005, to September … were two capital projects initiated as a result of the Dam collapse with a combined cost of approximately $6.7 million. … Town of Fort Ann Lake Hadlock Dam Collapse 2013M60 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Town of Ellicott – Fiscal Stress (2013M-269)
… July 20, 2013. Background The Town of Ellicott is located in Chautauqua County and serves approximately 8,700 … surplus and actual revenues received against the estimates in the adopted budget and make amendments, as necessary, to …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellicott-fiscal-stress-2013m-269Town of Carmel – Selected Financial Activities (2015M-201)
… 1, 2014 through June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately 34,000. The Town is governed by an elected five-member Town …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of Sardinia – Tax Relief Rebate Program (2014M-189)
… and has approximately 2,800 residents. The Town receives landfill revenues that contributed to the accumulation of a …
https://www.osc.ny.gov/local-government/audits/town/2014/11/14/town-sardinia-tax-relief-rebate-program-2014m-189Town of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… was to review the Town’s accounting records and reports for the period January 1, 2010, through July 31, 2012. … and four Council members. The Town’s budgeted expenditures for 2012 were approximately $3.7 million and were funded … State aid, water and sewer rents, and real property taxes for fire protection. Key Findings The Supervisor does not …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Wallkill Hook, Ladder and Hose Company – Financial Activities (2016M-223)
… for bingo operations. Establish procedures for each fundraiser which allows the Board to verify the amounts … such as tracking attendance at breakfasts, and develop fundraiser forms which require duplicate signatures verifying …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/09/23/wallkill-hook-ladder-and-hose-company-financial-activitiesState Comptroller DiNapoli Releases School Audits
… announced his office completed audits of Buffalo City School District , Parishville-Hopkinton Central School District , Pavilion Central School District and the Shoreham-Wading River Central School … announced his office completed audits of Buffalo City School District ParishvilleHopkinton Central School District …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-school-audits-0Equine Health and Safety
… veterinarians and the New York State Equine Drug Testing Program Laboratory at Morrisville State College. The Director oversees equine testing procedures, ensures compliance with regulatory … Injury and Incident Database; and ensure adherence to drug testing requirements. While the Commission’s internal audit …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/equine-health-and-safetyOpinion 88-3
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … Concerning the provisions of subdivision two of section 52 of the Workers Compensation Law WCL regarding the disposition of …
https://www.osc.ny.gov/legal-opinions/opinion-88-3Oversight of the Educational Opportunity Program
… were for unallowable goods or services, such as for bowling events and amusement park visits. Documentation for …
https://www.osc.ny.gov/state-agencies/audits/2025/03/26/oversight-educational-opportunity-programState Agencies Bulletin No. 1082
To provide procedures to the Office of Mental Health OMH for new Time Entry Earnings Codes to be used to report Extra Service
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1082-new-extra-service-earnings-codes-office-mental-health-omhPerformance Incentive Program
… its employees for meeting performance goals. A series of legal opinions and directives issued by various State … 2011-12 through 2013-14, the Authority distributed a total of $1.8 million in awards. Key Findings The Program, by design, directed the bulk of incentive awards to upper management. Upper management …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/performance-incentive-programState Comptroller DiNapoli Releases Municipal & School Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following … New York State Comptroller Thomas P DiNapoli today announced the following …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3New York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s largest public sector … retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugMonitoring of Construction Management
… of General Services (Office) is adequately monitoring construction management contracts to ensure they meet the … this function are supported and related. The audit covered construction management contracts that were active between … through the provision of architectural, engineering, and construction management services for buildings statewide. To …
https://www.osc.ny.gov/state-agencies/audits/2021/12/30/monitoring-construction-managementMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… whether the Medicaid program made inappropriate fee-for-service (FFS) payments to hospitals that failed to … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. The Department uses the All Patient Refined …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-discharges