Search
Town of Hurley – Transfer Station Collections (2024M-132)
… station collections were adequately supported, recorded and remitted in a timely manner. Key Findings We determined … exists for collections not to be properly accounted for and even lost, stolen or misappropriated without detection. … station, was 238 tons less than the amount transported and invoiced by the hauling company, which equates to the …
https://www.osc.ny.gov/local-government/audits/town/2025/04/11/town-hurley-transfer-station-collections-2024m-132State Comptroller DiNapoli Releases Audits
… February 2020. They found about $1.17 million (68 percent) in expenses for 17 contracts either lacked sufficient … Industry Standards (Follow-Up) (2021-F-2) An audit issued in December 2019 found that CUNY had fallen short in providing its colleges with sufficient guidance and …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… but is not conducting program and fire safety inspections for certified runaway and homeless youth programs and … Inc. (2019-BSE3-001) OGS paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, … Bestworth, who did not meet the contract qualifications for security guards. Bestworth’s president acknowledged none …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsAndes Central School District - Cafeteria Operations (2019M-26)
… The District has the lowest average daily participation for breakfast and second lowest for lunch as compared to all Delaware County school … Consider ways to encourage more daily participation for breakfast and lunch and continue to identify potential …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Village of Avon - Board Oversights and Professional Services (2018M-30)
… obtained proposals and executed and monitored contracts for professional services. Key Findings The Treasurer … authorized the use of capital reserve funds for non-capital expenditures. Professional service contracts … contracts are not monitored. Key Recommendations Account for capital reserves and all operating expenditures in …
https://www.osc.ny.gov/local-government/audits/village/2018/05/18/village-avon-board-oversights-and-professional-services-2018m-30Frontier Central School District - Procurement of Professional Services (2018M-98)
… and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not … District officials developed adequate written procedures for procuring professional services. The District selected …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mVillage of Newark Valley – Capital Planning (2016M-289)
… 2016. Background The Village of Newark Valley is located in Tioga County and has a population of approximately 960. …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289SUNY Bulletin No. SU-324
… is to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life … Professions (UUP) in Bargaining Unit 08 will be eligible for the new deduction code. Effective Dates: Effective for Administration paychecks dated March 2, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesAlbany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181State Comptroller DiNapoli Releases School District Audits
… State Aid (Essex County) District officials did not apply for all transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The district also did not properly file for transportation aid for seven buses. However, after …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-auditsCompliance With Freedom of Information Law Requirements
… We found one request that was not acknowledged by CDTA for 100 business days. Further, due to incomplete information, we …
https://www.osc.ny.gov/state-agencies/audits/2020/10/16/compliance-freedom-information-law-requirementsState Comptroller DiNapoli Releases School Audits
… always required employees to obtain written preapproval for working overtime, there is no assurance that overtime … County) District officials granted unnecessary permissions for changing student grades, assuming accounts and … to change grades even though they were not responsible for doing so. Because officials do not properly manage …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-school-audits-0Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses
… ensure provider claims do not include State reimbursement for depreciation expenses. The audit covered the period … services. OASAS enters into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the providers for the net costs they incur to provide the services for each …
https://www.osc.ny.gov/state-agencies/audits/2016/06/08/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expensesDiNapoli Audit Finds Problems with Arts Education in NYC Schools
… who attended 166 public high schools from 2007 to 2011. In New York, high school students must earn at least one unit … For instance, 99 of 205 art teachers were not certified in arts education as required. These teachers instructed 87 … graduation. Their records did show that 7 students did not get the proper amount of instruction for a diploma. DiNapoli …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-audit-finds-problems-arts-education-nyc-schoolsSelected Aspects of Discretionary Spending
… to expedite the completion of the $700 million master plan for the State University of New York (SUNY). This master plan … corporation whose sole mission was to act as an agent for SUNY to design, construct, acquire and improve State … To accomplish its mission, the Fund incurs direct costs for specific program purposes and it incurs indirect or …
https://www.osc.ny.gov/state-agencies/audits/2014/09/19/selected-aspects-discretionary-spendingMedicaid Program – Claims Processing Activity April 1, 2020 Through September 30, 2020
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2020, eMedNY processed over 151 million claims, resulting in payments to providers of more than $38 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2021/09/21/medicaid-program-claims-processing-activity-april-1-2020-through-september-30-2020Access Controls Over Student Information Systems (2014-MR-1)
… (APW) Central School District [pdf] , Indian River Central School District [pdf] , Lowville Academy …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Comptroller DiNapoli Releases School Audits
… (Broome County) The district realized operating surpluses for seven of the 10 years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or for the planned use of fund balance. Kings Park Central S …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School District Audits
… with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling approximately $214,000. In …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… and reported and that Company moneys are safeguarded for the period January 1, 2011 to August 6, 2013. Background … Company provides fire protection and emergency services for the Town of Afton. The Company’s Oversight Board … Although the Administrative Board authorizes each claim for payment presented to it, through a resolution noted in …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial