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County of Otsego Industrial Development Agency (COIDA) – Oneonta Rail Yards Acquisition (2021M-38)
… struggles. Key Recommendation Properly plan for property acquisitions. COIDA officials disagreed with certain findings …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2022/02/11/county-otsego-industrial-development-agency-coida-oneontaRockville Centre Union Free School District - School District Website (S9-19-28)
… - pdf ] Audit Objective Determine whether the Rockville Centre Union Free School District (District) used its … a website that provided the public with transparent and comprehensive financial information. Key Findings … was limited in comprehensiveness. This prevents taxpayers and other interested parties from readily accessing and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/rockville-centre-union-free-school-district-school-district-website-s9-19College of Staten Island - Examination of Fast Track MK LLC
… prior to submitting claims for payment to our Office. Train staff to audit and process claims for payment in … 2, Part 6 of the New York Codes, Rules and Regulations. Train staff to conduct procurements in accordance with …
https://www.osc.ny.gov/state-agencies/audits/2016/02/05/college-staten-island-examination-fast-track-mk-llcSunshine Developmental School – Compliance With the Reimbursable Cost Manual
… 600 children between the ages of three and five years in the New York City boroughs of Brooklyn, Queens, and the … ended June 30, 2011. Key Findings We identified $1,776,434 in unsupported and/or inappropriate costs charged to the … Sunshine Developmental improperly claimed: $1,375,964 in compensation paid to individuals for services provided to …
https://www.osc.ny.gov/state-agencies/audits/2015/09/10/sunshine-developmental-school-compliance-reimbursable-cost-manualIgnition Interlock Program Monitoring (2015-MS-4)
… The counties’ assigned program monitors were late in reporting 14 cases (in Erie and Wayne) out of 66 that did not comply with program … install them at all; and did not report 50 cases at all (in Cortland, Erie, Montgomery, Otsego, Suffolk and Wayne). …
https://www.osc.ny.gov/local-government/audits/county/2016/04/25/ignition-interlock-program-monitoring-2015-ms-4Internal Control System Components
… the New York State Governmental Accountability, Audit and Internal Control Act requiring each State agency to … its operations. The Division of the Budget’s Budget Policy and Reporting Manual Bulletin B-350 requires the head of each … Act by April 30 of each year by submitting a Certification and Internal Control Summary describing the internal control …
https://www.osc.ny.gov/state-agencies/audits/2015/10/01/internal-control-system-componentsState Comptroller DiNapoli Releases Municipal Audits
… operations or ensure bank reconciliations were performed. In addition, the board did not ensure that the district’s required annual financial reports were filed in a timely manner or conduct an annual audit of the … determined that 34, totaling $30,126, were not processed in accordance with the company’s accounting manual. These …
https://www.osc.ny.gov/press/releases/2024/05/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… if six affiliated Brooklyn dentists billed Medicaid for services that were not medically necessary or were not … disadvantaged and/or have special health care needs. For dental care, the State's Medicaid program requires care … but covers only essential services (not comprehensive). For the fiscal year ended March 31, 2011, Medicaid paid about …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsState Comptroller DiNapoli Releases Municipal & School Audits
… solicit interest rate quotes that may have resulted in higher investment earnings. As a result of the audit, the board subsequently approved an investment policy in March 2023 and invested $653,000. Depew Union Free School … and district officials did not invest available funds in financial institutions that offered competitive interest …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Comptroller DiNapoli Releases School District Audits
… use policy. A review of the web browsing history on 15 computers found significant personal Internet use on three computers. Glens Falls City School District – … inadequately supported. The former employee, who retired on March 31, 2016, incorrectly calculated his separation …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsDiNapoli: Pandemic Disrupts Special Education; Many Students Missing Mandated Services
… appropriate solutions where state and federal aid can be best spent. Report Disruption to Special Education Services: …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-pandemic-disrupts-special-education-many-students-missing-mandated-servicesRisk Management Planning Group
… of our examination were to determine if the New York State Insurance Fund (NYSIF): (i) effectively addressed the risk of … Planning Group (RMPG) serving in conflicting roles of insurance broker and Third Party Administrator (TPA) for … provides a guaranteed source of workers’ compensation insurance for employers within New York State. In 2001, NYSIF …
https://www.osc.ny.gov/state-agencies/audits/2017/01/24/risk-management-planning-groupExamination of Pitts Management Associates, Inc. Travel Expenses
… Purpose The objective of our examination was to determine whether the travel expenses claimed for … organizational restructuring and consulting services to Downstate. On a monthly basis, PMA was reimbursed for … by the Office of the State Comptroller, required PMA to use reasonable efforts to minimize expenses. It also …
https://www.osc.ny.gov/state-agencies/audits/2016/08/08/examination-pitts-management-associates-inc-travel-expensesState Agencies Bulletin No. 1602
… This bulletin has been superseded by Payroll Bulletin 1602.1 Purpose To provide agency … for CSEA ROW – Retro Overtime Waiver Revision: SCC – Stand by OT Classified – CSEA and ORS – Recall Standby OT CSEA … Codes created. Agencies should continue to use SOC – Stand by OT Classified and SOY – Standby OT Adjust – CSEA. The …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceTown of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal agreement financial activity in a separate fund. Town officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Beacon City School District – Budget Review (B6-13-10)
… are reasonable. The District’s proposed budget complies with the property tax levy limit. Key Recommendation There …
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/17/beacon-city-school-district-budget-review-b6-13-10Town of East Hampton – Budget Review (B7-13-17)
… the significant revenue and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are … reasonable. Background The Town of East Hampton, located in Suffolk County, issued debt totaling $30 million to liquidate the accumulated deficit in the District’s general fund as of December 31, 2007, …
https://www.osc.ny.gov/local-government/audits/town/2013/10/31/town-east-hampton-budget-review-b7-13-17Incorporated Village of Garden City – Check Signing (2021M-39)
… ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies … the Village Treasurer (Treasurer) did not maintain control of her electronic signature. The Treasurer allowed her … present. Alternate signatories did not sign in the absence of the Treasurer and Deputy Treasurer. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39Monticello Central School District - Fund Balance Management (2020M-2)
… Adopt budgets that include reasonable estimates for appropriations and the amount of fund balance that will …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/10/monticello-central-school-district-fund-balance-management-2020m-2Fabius-Pompey Central School District – Budget Review (B3-15-9)
… year are reasonable. Background The Fabius-Pompey Central School District, located in Onondaga County, issued debt … FabiusPompey Central School District Budget Review B3159 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/fabius-pompey-central-school-district-budget-review-b3-15-9