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Orchard Park Central School District – School Bus Procurement and Reserves (2013M-368)
… manufacturer (OEM) school bus options were consistent with State contract pricing for the 16 school buses they purchased in … Recommendations Request the appropriate price lists from vendors when purchasing vehicles on State contract and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/orchard-park-central-school-district-school-bus-procurement-and-reservesHoosic Valley Central School District – Financial Management (2014M-6)
… financial operations for the period July 1, 2011 through August 31, 2013. Background The Hoosic Valley Central School District is located in the Towns of Schaghticoke and Pittstown in Rensselaer … Municipal Law. The District’s long-term financial plan was not adequate because it did not include appropriate …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/06/hoosic-valley-central-school-district-financial-management-2014m-6Candor Central School District – School Lunch Operations (2015M-173)
… Purpose of Audit The purpose of our audit was to determine whether District officials are … meals offered to students are nutritious and prepared in the most economical and productive manner for the period July …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/candor-central-school-district-school-lunch-operations-2015m-173Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… The Alfred-Almond Central School District is located in the Towns of Alfred, Almond, Ward and West Almond within … recordkeeping system. The District has not adopted a formalized process for monitoring user activity. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andMid-Hudson Library System – Procurement (2016M-261)
… of Audit The purpose of our audit was to examine the Library System’s procurement process for the period January … 1, 2015 through July 8, 2016. Background The Mid-Hudson Library System is a nonprofit cooperative public library system, located in the City of Poughkeepsie in …
https://www.osc.ny.gov/local-government/audits/library/2016/10/07/mid-hudson-library-system-procurement-2016m-261Wallkill Fire District – Inappropriate Payments and Purchase (2015M-39)
… over cash disbursements for the period January 1, 2009 through February 28, 2014. Background The Wallkill Fire District is located in the Town of Shawangunk in Ulster County. The District is a … 2014 fiscal year was $532,474. Key Findings The Board did not establish adequate internal controls over the cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/01/08/wallkill-fire-district-inappropriate-payments-and-purchase-2015m-39East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… only paying for transportation for students that lived in the District. We requested documentation for 300 students. … 15 schools to use Yeshiva Private Contractors (YPCs) on a per-student basis to transport 717 (or $495,499) more … B includes our comment on an issue that was raised in the District’s response letter. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mRetirement System Membership – Forest Rangers Plan
… and Fire Retirement System (PFRS) must become members of the Retirement System. When you become a member, you must … complete and file a membership application with the Office of the State Comptroller. Special Plan Coverage 1 If you … as a forest ranger with the New York State Department of Environmental Conservation (DEC) on or after January 1, …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipDiNapoli: Syracuse Man Arrested for Allegedly Stealing Over $21,000 in Pension Checks Meant for His Deceased Mother
… not have been possible without the collaborative efforts of all those involved from the Comptroller’s Office, Onondaga … acts.” Glinski’s mother, a clerk with the Village of Solvay Police Department, retired in August of 2014 and received a monthly pension check. She also …
https://www.osc.ny.gov/press/releases/2025/01/dinapoli-syracuse-man-arrested-allegedly-stealing-over-21000-pension-checks-meant-his-deceased-motherDiNapoli: Former Treasurer Arrested in Tupper Lake Fire Department Theft
… "From plane fare to pizza, Mr. Brown used fire department money for his own benefit, even shamelessly pocketing … took cash and used the department credit card from 2010 to 2013 to pay for personal expenses, including hotel rooms at … Boston. He also pocketed more than $3,500 in the summer of 2013 from chicken barbecue and golf tournament fundraisers, …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-treasurer-arrested-tupper-lake-fire-department-theftDiNapoli: Former Marbletown Fire Chief Arrested for Stealing Over $100K From Department
… fire chief after serving as treasurer, and took advantage of these positions to mislead and betray his department and … demonstrates that public servants who take advantage of their position will be held accountable for their actions. … but instead put his greed first. I applaud the work of the State Police members assigned to this case, the …
https://www.osc.ny.gov/press/releases/2025/02/dinapoli-former-marbletown-fire-chief-arrested-stealing-over-100k-departmentImproper Medicaid Payments to Hospitals for Outpatient Services Billed as Inpatient Services for Recipients Enrolled in Managed Care
… 2019 through June 2023. About the Program The Department of Health (DOH) administers the Medicaid program. Most of the State’s Medicaid recipients receive their medical … have been incorrectly classified as inpatient instead of outpatient. Key Findings From a risk population of 61,171 …
https://www.osc.ny.gov/state-agencies/audits/2024/08/28/improper-medicaid-payments-hospitals-outpatient-services-billed-inpatient-servicesThe Mitchell-Lama Program – Awarding Housing Units and Maintaining Waiting Lists
… November 30, 2014. Background The New York City Department of Housing Preservation and Development (HPD) is the nation’s … while preserving the stability and affordability of existing housing stock. The Mitchell-Lama program was … units. Each development is administered by either a Board of Directors (cooperatives) or a managing agent (rentals and …
https://www.osc.ny.gov/state-agencies/audits/2015/07/29/mitchell-lama-program-awarding-housing-units-and-maintaining-waiting-listsInspecting Highway Bridges and Repairing Defects
… highway bridges and addressed related deficiencies in a timely manner as required by State and federal laws. Our … clear and present danger to vehicle or pedestrian traffic, but with no danger of structural failure. Between January … and related repairs to correct flag deficiencies in a timely manner as required by State and federal …
https://www.osc.ny.gov/state-agencies/audits/2013/11/08/inspecting-highway-bridges-and-repairing-defectsUpstate Medical University's Billing Practices
… (Upstate) billing practices are adequate to ensure that insurance carriers are billed timely and that services being … 1.8 million patients annually, and works with over 30 insurance carriers to provide health care for their insured … denied, and payments might not be obtained for services. Insurance carriers may deny payment for a variety of reasons …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesMedicaid Program – Improper Medicaid Payments for Misclassified Patient Discharges
… to reimburse hospitals for inpatient medical care. When a hospital bills Medicaid for an inpatient stay, the hospital … a patient was transferred to another facility may result in a lower payment than if a patient was simply discharged … status codes. Key Recommendations Review the $252,107 in overpayments and recover as appropriate. Review the …
https://www.osc.ny.gov/state-agencies/audits/2021/08/17/medicaid-program-improper-medicaid-payments-misclassified-patient-dischargesPublic Authorities – 2023 Financial Condition Report
… New Yorkers pay for public authorities in a variety of ways including service charges, tolls, fees, and in some … $21 billion in contract payments. The fiscal stability of the State is often intertwined with certain public … own purposes, public authorities issue debt on behalf of the State for which the State provides the funds for …
https://www.osc.ny.gov/reports/finance/2023-fcr/public-authoritiesState Comptroller DiNapoli Releases Audits
… Services (Onondaga County) District officials did not always seek competition for professional services in accordance with district policy. As a result, services may … certain professional service providers many years ago but did not seek new competition. Officials paid $2.1 million …
https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-auditsArea #1 – IT Policy – Information Technology Governance
… computing environment should dictate the content and number of policies necessary. A small entity with … of the security of the system” is generally defined as meaning unauthorized acquisition of computer data which … key that has also been acquired: (1) Social Security number; (2) driver’s license number or non-driver …
https://www.osc.ny.gov/local-government/publications/it-governance/area-1-it-policyMitigation for Extreme Weather Conditions and Flooding
… to provide regular train service. Additionally, hurricane season can bring high winds, heavy rain, and lightning, which … inspections, and testing of equipment for the winter season. For example: Our review of 13 pieces of snow-fighting … of equipment were missing records for at least one winter season. The WSOP states that the Maintenance of Equipment …
https://www.osc.ny.gov/state-agencies/audits/2024/03/13/mitigation-extreme-weather-conditions-and-flooding