Search

Town of Owego – Shared Services Facility Capital Project (2022M-42)

… report - pdf] Audit Objective Determine whether the Town of Owego (Town) Board (Board) properly planned, authorized … Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the … which is $8.1 million over the Board’s authorized cost of $6.9 million. The Board was not transparent about the cost …

https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42

Batavia City School District – Information Technology Equipment Inventory (2022M-74)

… City School District (District) officials appropriately track and inventory information technology (IT) equipment. … Key Findings District officials did not appropriately track and inventory IT equipment. District officials: Did not … for establishing and maintaining controls to appropriately track and inventory IT equipment. Maintain a complete, …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/26/batavia-city-school-district-information-technology-equipment-inventory

Little Flower Union Free School District – Fixed Assets (2022M-78)

… (District) officials properly recorded and accounted for fixed assets. Key Findings The Board of Education (Board) … did not ensure fixed assets were recorded and accounted for properly. A physical inventory check has not been … 37 assets that cost $25,496 are lost and unaccounted for. These assets include nine desktop and 17 laptop …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/little-flower-union-free-school-district-fixed-assets-2022m-78

South Orangetown Central School District – Network User Accounts (2022M-24)

… Determine whether South Orangetown Central School District District officials ensured network user …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/12/south-orangetown-central-school-district-network-user-accounts-2022m-24

Indian River Central School District – Financial Condition Management (2022M-92)

… limit of 4 percent. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals …

https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/indian-river-central-school-district-financial-condition-management-2022m

Mount Pleasant Blythedale Union Free School District – Procurement (2022M-86)

… for 18 years, heating, ventilation and air conditioning (HVAC) system maintenance for 12 years and payroll services …

https://www.osc.ny.gov/local-government/audits/school-district/2022/10/28/mount-pleasant-blythedale-union-free-school-district-procurement-2022m-86

Compliance With Special Education Requirements – Evaluations (Follow-Up)

… education. The New York City Department of Education (DOE) – the nation’s largest school system – served … 192,000 of these students in the 2021-22 school year. The DOE is responsible for evaluating students to determine their … receive appropriate services. Toward this end, the DOE follows a multi-step evaluation and placement process. …

https://www.osc.ny.gov/state-agencies/audits/2023/03/15/compliance-special-education-requirements-evaluations-follow

Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up)

… Objective To assess the extent of implementation of the nine recommendations included in our initial audit report, Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by … To assess the extent of implementation of the nine recommendations included in our …

https://www.osc.ny.gov/state-agencies/audits/2023/02/13/improper-medicaid-payments-individuals-receiving-hospice-services-covered-medicare-follow

Selected Programs to Assist Businesses in New York City

… To determine whether the New York City Department of Small Business Services provided available services under the Energy Cost Savings Program and the Business Preparedness and Resiliency Program, and whether Small Business Advocates and Compliance Advisors provided services …

https://www.osc.ny.gov/state-agencies/audits/2024/03/14/selected-programs-assist-businesses-new-york-city

Oversight of the Nourish New York Program

… the Department of Health (DOH) are ensuring the Nourish New York Program (Nourish NY) provides adequate access to the program for farmers and … Further, food insecurity remains a reality for many New York residents. Nourish NY was developed as a temporary … and the Department of Health DOH are ensuring the Nourish New York Program Nourish NY provides adequate access to the …

https://www.osc.ny.gov/state-agencies/audits/2023/09/21/oversight-nourish-new-york-program

Street and Sidewalk Cleanliness (Follow-Up)

… by the NYC Mayor’s Office of Operations (Operations); NYC311 service requests data; and other daily records, such …

https://www.osc.ny.gov/state-agencies/audits/2022/10/25/street-and-sidewalk-cleanliness-follow

Internal Controls Over Selected Financial Operations (Follow-Up)

… has locations – or zones – in New York City, Albany, and Buffalo and is governed by a chairperson and two … as well as manufacturing and wholesale licenses, special event and brand label permits, and miscellaneous permits such … expense reports within 30 days of the end of the travel event, detailing all expenses including both travel card and …

https://www.osc.ny.gov/state-agencies/audits/2022/08/19/internal-controls-over-selected-financial-operations-follow

Motor Vehicle Theft and Insurance Fraud Prevention Program

… Each of the four Annual Reports for the period 2018–2021 was issued late – the most recent one was due in February 2022 and issued in December 2023. Lacking … and $2,297 in overtime (of the $31,933 charged) that was incorrectly charged to the Program, including $1,912 that …

https://www.osc.ny.gov/state-agencies/audits/2024/04/11/motor-vehicle-theft-and-insurance-fraud-prevention-program

Medicaid Program – Improper Premium Payments Made on Behalf of Managed Care Members Residing Outside the State

… Social Security number (SSN) as the unique identifier for matches. Most of the State’s Medicaid members are enrolled in managed care plans, which are responsible for ensuring members have access to a range of health care services and reimbursing providers for those services. In exchange, DOH pays the plans a monthly …

https://www.osc.ny.gov/state-agencies/audits/2025/09/09/medicaid-program-improper-premium-payments-made-behalf-managed-care-members-residing

DiNapoli: State's Fiscal Outlook Declines

… gaps in the State Fiscal Year (SFY) 2022-23 Enacted Budget Financial Plan, the SFY 2023-24 plan shows looming gaps … day reserves totaled $6.3 billion. The Enacted Budget Financial Plan states future deposits will be made at the … the 30-Day Amendments and the SFY 2023-24 Enacted Budget Financial Plan, DOB’s budget gap projections grew by $4 …

https://www.osc.ny.gov/press/releases/2023/07/dinapoli-states-fiscal-outlook-declines

State Comptroller DiNapoli Releases Municipal & School Audits

… following local government and school audits were issued. Village of Ocean Beach – Credit Card Usage (Suffolk County) … completed but not closed in the accounting records and bank reconciliations were not prepared monthly or properly … were communicated confidentially to district officials. West Webster Fire District – Financial Management (Monroe …

https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits

DiNapoli: NYC DOE Faces Significant Challenges in Closing COVID Achievement Gap

… are expected to last well after federal funding sources dry up at the end of fiscal year (FY) 2025. If revenues do …

https://www.osc.ny.gov/press/releases/2021/09/dinapoli-nyc-doe-faces-significant-challenges-closing-covid-achievement-gap

State Comptroller DiNapoli Releases Municipal & School Audits

… bills and meter readings were not independently reviewed for accuracy. As a result, officials and customers have no … bookkeeper did not record amounts billed totaling $592,956 for water and sewer services in the accounting records and … board meeting minutes; maintain supporting documentation for deposits; prepare abstracts for payment of claims; make …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-audits

Controls and Management of the Unemployment Insurance System

… Objective To determine whether the Department of Labor (Department) has taken appropriate steps to oversee … Insurance system and to comply with selected portions of the New York State Information Security Policy and … the unemployed, and connect jobless workers to jobs. One of its key tasks in assisting the unemployed is administering …

https://www.osc.ny.gov/state-agencies/audits/2022/11/15/controls-and-management-unemployment-insurance-system

New York City Agency Services Monitoring Tool

… Balancing New York City’s budget each fiscal year is foundational for the City’s fiscal prudence and is required by City and State law. However, budget and staffing constraints can … for its residents, workers and prospective visitors. In New York City, the demand for services is especially high, …

https://www.osc.ny.gov/reports/osdc/new-york-city-agency-services-monitoring-tool