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Massena Central School District – Financial Condition (2016M-21)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … and the tax certiorari reserve by about $1.5 million as of June 30, 2015. District officials have not established …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Scio Central School District – Capital Assets (2024M-45)
… not maintain complete and accurate capital asset records. As a result, of the 100 capital assets with a total recorded replacement cost …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… for receiving and maintaining custody of all Company funds. The Treasurer did not prepare a budget or cash flow … minutes. Receive and maintain custody of all Company funds. Develop a budget or cash flow document to guide annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
Connetquot Public Library Cash Disbursements 2017M125
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Lowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … District’s unassigned fund balance has more than doubled as a result. District officials have not developed adequate …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… whether the District implemented the recommendations in our prior audit report, dated March 2013, and whether the … that District property was purchased and disposed of in a legitimate and cost-effective manner for the period July … Background The Wayne Central School District is located in the Towns of Ontario, Macedon, Walworth and Williamson in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in … balance to finance operations. The Board did not adopt a policy establishing the level of unassigned fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Purpose of Audit The purpose of our audit was to examine certain … for the ongoing capital project, monitoring the project’s progress has been hampered by the lack of available … reasonable estimates for expenditures and use of fund balance in the annual District budget. Even though the amount …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialHunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… Purpose of Audit The purpose of our audit was to examine the District’s payroll process … duties or implement adequate compensating controls, such as providing additional oversight. The Treasurer did not …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … in town-exempted assessed value lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors also found five …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli: Local Sales Tax Collections Up 2.3% in October
… Local sales tax collections in New York state increased by 2.3% in October compared to the same month in 2023, according to data released today by State … Local sales tax collections in New York state increased by 23 in October compared to the same month in 2023 according to …
https://www.osc.ny.gov/press/releases/2024/11/dinapoli-local-sales-tax-collections-23-octoberState Authority Codes
… have a code will maintain it for this purpose. A list of State Authority Codes is provided. Codes have not yet been … anticipate submitting contract transactions in advance of a State Authority Code being assigned are directed to … Construction Fund 21300 Development Authority of the North Country 21240 Dormitory Authority of the State of …
https://www.osc.ny.gov/public-authorities/state-authority-codesComptroller DiNapoli Statement on Earth Day 2016
… P. DiNapoli urged individuals, government and businesses to seek out creative solutions and opportunities, whether big … world celebrate Earth Day by signing the Paris Agreement to limit global warming. We’ve come so far since the first … the planet have never been clearer. As we strive to mitigate global warming through personal choices and our …
https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-statement-earth-day-2016Area #5 – Malware Protection – Information Technology Governance
… can be expensive to fix and can cause significant losses in productivity until corrected. This is especially true with … be installed and kept current with software and signature (a set of characteristics also referred to as virus … and extent of the software’s use, to ensure compliance. In addition, some malicious programs are written to …
https://www.osc.ny.gov/local-government/publications/it-governance/area-5-malware-protectionVII.3.B AP Adjustment Voucher – Treasury Requirements – VII. State Revenues and Appropriated Loan Receivables
Agencies will forward the checks money orders etc and any corresponding documents to DTF Treasury who will deposit the funds into the appropriate State bank account
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii3b-ap-adjustment-voucher-treasury-requirementsService Diversions for Maintenance and Capital Projects
… diversions. Our audit covered the period January 1, 2009 through August 16, 2011. Background The LIRR is a constituent … trains are diverted from their regular route so workers can safely access the tracks. Diversions should be scheduled … of the 15 elements we sampled required 691 outage days, but there was no support for how this was determined. In …
https://www.osc.ny.gov/state-agencies/audits/2014/03/18/service-diversions-maintenance-and-capital-projectsMedicaid Program – Improper Supplemental Maternity Capitation Payments to Managed Care Organizations
… payments. The Department’s eMedNY claims processing system does not have access to maternity encounter data to verify … to identify and recoup inappropriate SMCPs. However, OMIG does not perform these audits in a timely manner, and its …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-supplemental-maternity-capitation-payments-managed-careMedicaid Program – Improper Payments for Certain Third-Party Cost-Sharing Claims
… prior to billing Medicaid for services. After processing a claim from a provider, the third-party insurer issues an … Claims with a CARC PR 45 are currently configured to pay in eMedNY, while claims with a CARC CO 45 are not. All claims … of the coordination of benefits process, resulting in Medicaid overpayments to providers who misapplied CARC PR …
https://www.osc.ny.gov/state-agencies/audits/2025/11/05/medicaid-program-improper-payments-certain-third-party-cost-sharing-claims