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Manhasset Union Free School District – IT Asset Management (S9-22-15)
… were not properly accounted for. Specifically: Six assets (one laptop and five Chromebooks) with a combined value of … not be located. Six assets (five interactive displays and one Chromebook) with combined purchase prices of …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/manhasset-union-free-school-district-it-asset-management-s9-22-15Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… data and student information could be inappropriately altered, accessed or used. In addition to the sensitive … IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, the … timely and periodically review network user accounts for necessity. Work with BOCES to develop a written agreement …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Seneca County – Consumer Protection: Accuracy of Weights and Measures (S9-24-2)
… testing of all weighing and measuring devices used to price goods and whether complete records were maintained. Key … testing of all weighing and measuring devices used to price goods and whether complete records were maintained …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/seneca-county-consumer-protection-accuracy-weights-and-measures-s9-24-2Connetquot Public Library – Cash Disbursements (2017M-125)
… of our audit was to examine the Library’s controls over cash disbursements for the period July 1, 2015 through … appropriately. The Board did not establish a petty cash fund at the lowest practical amount and did not audit petty cash disbursements made by multiple check signers. Ten …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Goshen Central School District – Financial Condition (2017M-46)
… our audit was to review the District’s financial condition for the period July 1, 2015 through January 9, 2017. … Background The Goshen Central School District is located in the Village of Goshen, Orange County, and serves students … reside in the Village of Goshen and the Towns of Goshen, Chester, Hamptonburgh, Wallkill and Wawayanda. The District, …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/02/goshen-central-school-district-financial-condition-2017m-46North Shore Public Library – Financial Condition (2013M-344)
… Purpose of Audit The purpose of our audit was to evaluate the Library’s financial condition for the period of July 1, 2012 through June 30, 2013. Background The North …
https://www.osc.ny.gov/local-government/audits/library/2014/03/28/north-shore-public-library-financial-condition-2013m-344Comptroller DiNapoli and A.G. Schneiderman Announce Guilty Plea of Former NYC Council Member Ruben Wills
… Attorney General Schneiderman, Mr. Wills was convicted and is serving prison time." "New Yorkers trust that their … said Attorney General Schneiderman . "No public servant is above the law, and we'll continue to root out and … and sentenced to two to six years in prison (which he is currently serving), as well as a $5,000 fine and more than …
https://www.osc.ny.gov/press/releases/2017/11/comptroller-dinapoli-and-ag-schneiderman-announce-guilty-plea-former-nyc-council-member-ruben-willsContract Advisory No. 16
… Report ( AC 3272-S ), commonly referred to as “Form B,” is used to report the information. The annual reports for the … 1st - March 31st) are due no later than May 15 th . It is imperative that Vendors use the correct Agency Business … should also be given to ensure the correct information is being entered, including the contract number. For …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/16-state-consultant-services-contractors-annual-employment-reports-due-may-15thState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Afton , Town of Brunswick , Erie County Water Authority , Village of … P DiNapoli today announced his office completed audits of the Village of Afton Town of Brunswick Erie County Water …
https://www.osc.ny.gov/press/releases/2018/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Gardiner – Selected Financial Activities (2013M-67)
… Purpose of Audit The purpose of our audit was to examine internal controls over cash receipts and … financial activities for the period January 1, 2011, to August 30, 2012. Background The Town of Gardiner is … $75,000, despite no express authority for the Town to do so, and the payment of $50,000 to the NPF toward the NPF’s …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67Essex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… Purpose of Audit The purpose of our audit was to review the financial condition of the County and internal controls over payroll for the …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Cost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
CostSaving Ideas School District Auditing ClaimsDeputy Claims Auditor
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorOpinion 88-57
… where the classification has a rational basis and is not arbitrary, where there is uniformity within the class, and where the classification … St Comp No. 70-649, p 125). Typically, each classification is unique, involving legislative determinations which must be …
https://www.osc.ny.gov/legal-opinions/opinion-88-57Opinion 89-20
… OF INTEREST -- Codes of Ethics (town's code not applicable to fire district officers and employees) -- Board of Ethics (town board of ethics may not act with respect to fire district officers and employees) GENERAL MUNICIPAL … LAW, §§806, 808: A town's code of ethics does not apply to officers and employees of a fire district located within …
https://www.osc.ny.gov/legal-opinions/opinion-89-20Comptroller DiNapoli Releases School Audits
… were either not tagged or the asset tag information on the tag did not agree with the accounting records. ### …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-school-audits-0Medicaid Program – Impact of Rejected Encounters on the Collection of Drug Rebates
… for performing detailed reviews of rejected encounter claim data. As a result, DOH did not include these claims in its rebate process. The most common encounter claim rejection reason identified was that the encounter … enrollment with the MCO that submitted the encounter claim (often due to the untimeliness of recipient enrollment …
https://www.osc.ny.gov/state-agencies/audits/2024/12/23/medicaid-program-impact-rejected-encounters-collection-drug-rebatesCompliance With Executive Order 88 – Energy Efficiency of State Buildings
… About the Program EO 88, issued on December 28, 2012, is the centerpiece of BuildSmart NY, the State’s program for … environmental protection, and energy security. EO 88 is intended to accomplish broader State policy goals, such as … to the burning of natural gas, and its implementation is currently in doubt. Should the project fail to move …
https://www.osc.ny.gov/state-agencies/audits/2019/09/09/compliance-executive-order-88-energy-efficiency-state-buildingsDutchess County Industrial Development Agency – Management Practices (2013M-251)
Dutchess County Industrial Development Agency Management Practices 2013M251
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementOpinion 97-4
… For purposes of this opinion, we assume that the spouse is not a volunteer or exempt volunteer firefighter. Insurance … Therefore, when an exempt firemen's benevolent association is governed by a special act of the State Legislature and is … by the special act (see, e.g., 1995 Opns St Comp No. 95-26, p 53). The Volunteer and Exempt Firemen's Benevolent …
https://www.osc.ny.gov/legal-opinions/opinion-97-4Henry Johnson Charter School – Resident Tuition Billings and Collections (2023M-32)
… are deposited in a timely manner. The Head of School (HOS) should periodically review billing receipt and deposit …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/06/16/henry-johnson-charter-school-resident-tuition-billings-and-collections