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Thurston Fire District – Financial Activity (2016M-430)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/08/thurston-fire-district-financial-activity-2016m-430DiNapoli Announces State Contract and Payment Actions for July 2015
… Corporation for Buffalo Bills Inc. capital improvements, game day operations, and working capital for the professional …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-announces-state-contract-and-payment-actions-july-2015Life Changes: Membership in a Nutshell
… benefits is one of the first and most important steps in planning your future. Your Retirement System is here to … including our 5 Step Plan for Retirement and Retirement Planning Checklist . Attend a pre-retirement presentation to … to receive as a NYSLRS member is important step in planning your future This booklet will help …
https://www.osc.ny.gov/retirement/publications/life-changes-membership-nutshellMedicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services
… Hospitals use International Classification of Diseases (ICD) procedure codes on their claims to report mechanical … ventilation services. When hospitals use a specific ICD procedure code to report a patient received 96 … for 4,874 inpatient APR-DRG claims that included an ICD procedure code for 96 consecutive hours or more of …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/medicaid-overpayments-inpatient-care-involving-mechanical-ventilation-servicesVirgil Fire District – Internal Controls Over Financial Operations (2012M-329)
… of our audit was to determine whether District controls are adequate to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the period January 1, 2012 through … payment. In addition, it cannot determine whether there are any discrepancies between bank and book cash balances. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/17/virgil-fire-district-internal-controls-over-financial-operations-2012m-329Marlboro Central School District – District Officials’ Outside Business Activities (2014M-241)
… the Board approved, a contract with the LLC’s principal owner to provide services similar to what the LLC had … did not award contracts to the LLC or the principal owner based on a competitive process. We found no evidence in … into formal contracts with the LLC and the principal owner that provided the necessary details of service and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/02/06/marlboro-central-school-district-district-officials-outside-businessTrue North Rochester Preparatory Charter School – Contract Management (2014M-073)
… language, the School does not have a firm agreement detailing what services are included. School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/07/11/true-north-rochester-preparatory-charter-school-contract-management-2014mSoftware Management (2015-MR-3)
Software Management 2015MR3
https://www.osc.ny.gov/local-government/audits/community-college/2015/09/25/software-management-2015-mr-3School Districts’ Energy Performance Contracts (2015-MR-1)
… Background An EPC is an agreement with an energy service company (ESCO) for energy services in which energy services … energy consumption savings and/or cost savings over the life of the EPC. The five school districts included in this …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Alden Central School District – Fuel Management (2024M-90)
… manage fuel operations. Specifically, the Superintendent of Schools (Superintendent) and Business Administrator (BA) … totaling $9,176. Officials did not maintain physical (i.e., dip stick) tank readings or perform periodic inventory … not identify fuel overcharges totaling $1,498. Officials do not know how many employees and non-District fuel users …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Skaneateles Central School District – Records and Reports (2015M-154)
Skaneateles Central School District Records and Reports 2015M154
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/16/skaneateles-central-school-district-records-and-reports-2015m-154DiNapoli: School District Tax Levy Cap Below 2 Percent for Second Straight Year
… of 1.23 percent and below 2 percent for the second year in a row, means they must examine their budgets more closely … first applied to local governments and school districts in 2012, limits annual tax levy increases to the lesser of … many resources that can be useful to local officials in the wake of the pandemic. List of allowable tax levy …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-school-district-tax-levy-cap-below-2-percent-second-straight-yearOswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over tax … Public Library is located in Oswego County, and is part of the North Country Library System. It is governed by a …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Wyandanch Union Free School District – Budget Review (B23-7-1)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … last five years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1Buffalo Business Delivers $9 Million Investment Gain To The State Pension Fund
… In-State Program’s 19 managing partners in 2004 (Trillium Group) and in 2006 (Hamilton Lane). Combined, the two … The Fund’s fiscal year ends March 31, 2015. About Trillium Group, LLC Trillium Group is a Rochester-based venture capital group with a …
https://www.osc.ny.gov/press/releases/2014/12/buffalo-business-delivers-9-million-investment-gain-state-pension-fundDiNapoli, Erie County DA Keane and Erie County Sheriff Garcia Announce Former Deputy Clerk Sentenced for Stealing More Than $320,000
… Comptroller Kevin R. Hardwick for their partnership in bringing him to justice.” In August, McDougall pleaded guilty … for reviewing each deposit slip and reconciling them with daily collection reports to ensure accuracy and … the public to help fight fraud and abuse. New Yorkers can report allegations of fraud involving taxpayer money by …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-erie-county-da-keane-and-erie-county-sheriff-garcia-announce-former-deputy-clerk-sentencedState Comptroller DiNapoli Releases Municipal & School Audits
… Cooperative Educational Services (BOCES) – Building Access Badge Accounts BOCES officials did not properly manage and monitor badge accounts used to access BOCES buildings. Badges that … longer needed out of the 87 active non-employee individual badge accounts. They also created 25 duplicate accounts in …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Provider Compliance With the Electronic Visit Verification Program
… Objective To determine whether Medicaid made payments for personal care and home health care services that were not supported by required electronic visit verification records. We examined paid personal care … implemented an electronic visit verification (EVV) program for all Medicaid personal care (PC) services in January 2021 …
https://www.osc.ny.gov/state-agencies/audits/2024/11/13/medicaid-program-provider-compliance-electronic-visit-verification-programState Agencies Bulletin No. 1169
… Employees Employees who appear on the Control-D NPAY752 Report (Social Security Number Verification Report) Effective … nonresident alien employees. OSC Actions OSC will create a file of employees with taxable wages at the end of each … with this reason, verify that the employee’s date of death has been entered in the Date of Death field in Personal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1169-verification-employee-social-security-numbers-and-namesManhasset Union Free School District – Non-Payroll Disbursements (2025M-45)
… We determined that the disbursements reviewed included 10 invoices totaling $26,441 that were not properly audited or approved before they were paid. The 10 invoices contained eight confirming purchase orders, …
https://www.osc.ny.gov/local-government/audits/school-district/2025/09/19/manhasset-union-free-school-district-non-payroll-disbursements-2025m-45