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Bolivar-Richburg Central School District - Financial Management (2019M-17)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Adopt a comprehensive written reserve policy, including plans for the use of reserves in accordance with applicable …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Jordan-Elbridge Central School District – Financial Condition Management (2017M-241)
JordanElbridge Central School District Financial Condition Management 2017M241
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/jordan-elbridge-central-school-district-financial-condition-managementPreventing Inappropriate and Excessive Costs in the New York State Health Insurance Program (2016-D-1)
A Summary of Audits Identifying Out-of-Network Providers Engaged in Routine Waiving ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2018-16d1_1.pdfDiNapoli: Vendor Boosted Fuel Costs During Superstorm Sandy Recovery
… gallons of fuel, adding nearly $20,000 to the purchase price and using other companies to deliver the fuel. … DiNapoli’s report concludes that DMNA paid an inflated price for the fuel, up to $1.68 more per gallon than the price offered on state centralized contracts. The rate could …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-vendor-boosted-fuel-costs-during-superstorm-sandy-recoveryComptroller DiNapoli Releases Municipal Audits
… Over Selected Financial Operations (Greene County) The highway department did not maintain perpetual fuel inventory … which caused fuel usage to be under-recorded. The senior center director did not record all receipts or remit funds in … general fund, town-outside-village general fund, town-wide highway fund and town-outside-village highway fund. Schuyler …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0SteppingStone Day School, Inc. – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by SteppingStone Day School, Inc. (SteppingStone) on its Consolidated Fiscal … SteppingStone operated preschool special education full-day Special Class and full-day Special Class in an Integrated Setting programs. During …
https://www.osc.ny.gov/state-agencies/audits/2020/12/31/steppingstone-day-school-inc-compliance-reimbursable-cost-manualHarpursville Central School District – Financial Management (2013M-261)
… Purpose of Audit The purpose of our audit was to examine District officials’ management … to 33 percent. The District has four reserve funds with excessive balances. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/03/harpursville-central-school-district-financial-management-2013m-261New York Mills Union Free School District – Financial Management (2016M-107)
… July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the … New York Mills Union Free School District Financial …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Preventing Inappropriate and Excessive Costs in the New York State Health Insurance Program
… sector health insurance programs. NYSHIP covers over 1.2 million active and retired State, local government and … State, other government employers, and NYSHIP members $9.2 billion. Members of NYSHIP have the opportunity to select … In 2017, United processed claim payments totaling almost $2.9 billion. Of that amount, $1 billion (37 percent) was for …
https://www.osc.ny.gov/state-agencies/audits/2018/05/09/preventing-inappropriate-and-excessive-costs-new-york-state-health-insurance-programAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… not being used, and the repair, retirement, insurance and tax certiorari reserves are overfunded. The debt service fund …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionOrchard Park Central School District - Financial Management and Payroll (2018M-89)
… Park Central School District Financial Management and Payroll 2018M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/orchard-park-central-school-district-financial-management-and-payrollHorseheads Central School District – Network Access Controls (2021M-127)
… As a result, officials were unable to determine exactly what services they paid for, if the District was … establish formal policies or procedures to add or disable user accounts. As a result, there were 230 inactive user accounts, of which 138 were unneeded, and there were an …
https://www.osc.ny.gov/local-government/audits/school-district/2021/11/12/horseheads-central-school-district-network-access-controls-2021m-127East Bloomfield Central School District - Network and Financial Software Access Controls (2022M-68)
… which allowed them to potentially control all phases of financial transactions. Officials paid BOCES $539,644 for … for services. As a result, the roles and responsibilities of each party may not be understood by all parties resulting …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/02/east-bloomfield-central-school-district-network-and-financial-softwareComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Brookhaven-Comsewogue Union Free School District , New Lebanon Central School District , Southern Caygua Central … P DiNapoli today announced his office completed audits of the BrookhavenComsewogue Union Free School District New …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care providers for Medicaid claims for Medicare Part B coinsurance. The audit covers the period January 1, 2009 through December 31, 2009. … To determine if the Department of Health overpaid health care providers for …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bLead Contamination of State Armories (2019-S-50) 180-Day Response
To determine whether the Division of Military and Naval Affairs (DMNA) has implemented adequate controls to ensure all armories are tested for lead and are remediated where excessive levels are detected.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-19s50-response.pdfMedicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient scrutiny …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsTown of Lee – Financial Management (2025M-63)
… [read complete report – pdf] Audit Objective Did the Town of Lee (Town) Town Board (Board) effectively manage the … April 25, 2025 Understanding the Audit Area A key measure of a town’s financial condition is its level of fund balance, which represents the difference between …
https://www.osc.ny.gov/local-government/audits/town/2025/09/12/town-lee-financial-management-2025m-63North Shore Public Library – Financial Condition (2013M-344)
… of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 … through June 30, 2013. Background The North Shore Public Library is located in the Towns of Riverhead and Brookhaven … governed by an elected five-member Board of Trustees. The Library comprises all of the Shoreham-Wading River Central …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Cheektowaga-Sloan Union Free School District – Financial Condition and Payroll (2017M-94)
… purpose of our audit was to review District financial and payroll records for the period July 1, 2015 through March 2, … The audit was to review District financial and payroll records for the period July 1 2015 through March 2 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/cheektowaga-sloan-union-free-school-district-financial-condition-and