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McGraw Central School District – Fund Balances (2017M-248)
… Background The McGraw Central School District is located in the Village of McGraw in Cortland County. The District, which is governed by a … a plan for the use of excess unrestricted fund balance in a manner that benefits District residents. Review all …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/23/mcgraw-central-school-district-fund-balances-2017m-248Ballston Area Recreation Commission – Board Oversight (2015M-269)
… or make regular bank deposits for money collected from the soccer concession stand. The Commission has not filed annual … and recover from the Director all funds received from the soccer concession stand that were not deposited. File the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/05/ballston-area-recreation-commission-board-oversight-2015m-269Islip Terrace Fire District – Claims Audit and Payroll (2015M-49)
… Purpose of Audit The purpose of our audit was to examine the District’s claims audit … The Islip Terrace Fire District is a district corporation of the State, distinct and separate from the Town of Islip, …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/05/29/islip-terrace-fire-district-claims-audit-and-payroll-2015m-49LaGrange Fire District – Board Oversight (2014M-127)
… Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/14/lagrange-fire-district-board-oversight-2014m-127Willsboro Fire District – Financial Controls (2014M-156)
… recorded and reported and that moneys were safeguarded for the period January 1, 2013 through March 31, 2014. … acts as the chief fiscal officer. Budgeted appropriations for the 2014 fiscal year totaled $239,340. Key Findings The … book balances. Annual reports have not been filed with OSC for the past 3 years. The Board did not conduct an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/07/25/willsboro-fire-district-financial-controls-2014m-156Alexandria Central School District – Financial Condition (2016M-5)
… The Alexandria Central School District is located in the Towns of Alexandria, Orleans and Theresa in Jefferson County, and the Town of Hammond in St. Lawrence County. The District, which operates one …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/25/alexandria-central-school-district-financial-condition-2016m-5Akron Central School District – Controls Over Compensatory Time (2014M-24)
… Background The Akron Central School District is located in the Towns of Alden, Clarence and Newstead in Erie County, the Towns of Lockport and Royalton in Niagara County and the Towns of Alabama and Pembroke in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/20/akron-central-school-district-controls-over-compensatory-time-2014m-24Connetquot Central School District – Financial Condition (2015M-98)
… The Board did not adopt realistic budgets based on historical costs and trends. The District consistently … appropriated fund balance that was not needed to finance operations, which, in effect, exceeded the statutory … budgets that reflect the District’s actual needs based on historical trends or other identified analysis. Ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98Whitney Point Central School District – Extra-Classroom Activities (2016M-282)
… Purpose of Audit The purpose of our audit was to determine whether the Board ensured that … Point Central School District is located in the Towns of Barker, Chenango, Lisle, Maine, Nanticoke and Triangle in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/whitney-point-central-school-district-extra-classroom-activities-2016mOlean City School District – Financial Management (2016M-210)
… July 1, 2012 through June 7, 2016. Background The Olean City School District is located in the City of Olean and the … Olean City School District Financial Management 2016M210 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Watertown City School District – Financial Condition (2016M-85)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period … policy that outlines targeted funding levels and indicates when reserve balances will be used to finance related costs. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/watertown-city-school-district-financial-condition-2016m-85Rochester Academy Charter School – Purchasing (2013M-144)
… our audit was to review the School’s purchasing practices for the period July 1, 2011, to March 1, 2013. Background The … in the City of Rochester, in Monroe County. The oversight for school operations is provided by the Board of Trustees … totaling $320,000 to determine if the disbursements were for school purposes, properly supported by a detailed …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/07/26/rochester-academy-charter-school-purchasing-2013m-144Indian River Central School District – Financial Condition (2016M-287)
… to ensure that the general fund’s unrestricted fund balance was within the statutory limit. District officials … improperly reported about $862,000 of unrestricted fund balance in the debt service fund. The District’s long-range financial plan does not show detailed projections and their effect on fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/indian-river-central-school-district-financial-condition-2016m-287Sayville Union Free School District – Financial Condition and Cellular Telephones (2015M-86)
… The Sayville Union Free School District is located in the Town of Islip, Suffolk County. The District, which is … fund balance included in its budgets. The Network Systems Administrator did not properly review cell phone invoices, and the claims auditor did not properly …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/sayville-union-free-school-district-financial-condition-and-cellularFriendship Central School District –Procurement (2016M-175)
… Purpose of Audit The objective of our audit was to examine the District’s procurement procedures for the … requirements of this policy or require District officials to properly document compliance when they sought competition. … Recommendations Review and revise its procurement policy to include clear language addressing the procurement of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/02/friendship-central-school-district-procurement-2016m-175Hudson Housing Authority – Board Oversight (2016M-302)
… is located in the City of Hudson in Columbia County and provides low-rent housing for qualified individuals. The … of five commissioners appointed by the City Mayor and two commissioners elected by tenants. The operating … year totaled approximately $867,000. Key Findings Board and Authority officials have not adopted policies and …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/10/28/hudson-housing-authority-board-oversight-2016m-302State Comptroller DiNapoli Releases State Audits
… Department of Health (DOH): Improper Fee-for-Service Payments for Pharmacy Services Covered by Managed Care … Department of Labor (DOL): Examination of Unemployment Insurance (UI) Benefits 2015 Year End Report (2016-BSE4-01) … in future payments that would have been made over the life of the claim and $3,311,848 in erroneous payments made. …
https://www.osc.ny.gov/press/releases/2016/10/state-comptroller-dinapoli-releases-state-auditsHomeless Outreach Program at the Metro-North Railroad
… To determine whether the MetroNorth Railroad has appropriate oversight and monitoring …
https://www.osc.ny.gov/state-agencies/audits/2019/02/21/homeless-outreach-program-metro-north-railroadState Agencies Bulletin No. 962
… the required contribution rate of 3% in the Percentage field. The 3% contribution is not covered under Section 414-h … (if multiple records exist). Enter “7W” in the *Plan Type field. Enter the current payroll period begin date or Hire Date, whichever is later in the *Deduction Begin Date field. Enter the employee’s Date of Membership per the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/962-new-tier-5-benefit-structure-new-york-state-police-and-fire-retirementMedicaid Program – Questionable Payments for Practitioner Services and Pharmacy Claims Pertaining to a Selected Physician
… Purpose To determine if Dr. Riaz Ahmad complied with Medicaid policies and whether Dr. Ahmad’s medical records support the services he billed … January 1, 2007 through December 31, 2011. Background Dr. Riaz Ahmad is a physician located in New York City who … To determine if Dr Riaz Ahmad complied with Medicaid policies and whether Dr …
https://www.osc.ny.gov/state-agencies/audits/2015/09/18/medicaid-program-questionable-payments-practitioner-services-and-pharmacy-claims-pertaining