Search
Carle Place Union Free School District – Payroll (2016M-69)
… through October 31, 2015. Background The Carle Place Union Free School District is located in the Town of North … prior to the payroll being processed. … Carle Place Union Free School District Payroll 2016M69 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/carle-place-union-free-school-district-payroll-2016m-69Edmeston Central School District – School Lunch Operations (2015M-174)
… Purpose of Audit The purpose of our audit was to determine whether District officials are ensuring that meals offered to students were nutritious and prepared economically for the … $262,000. Key Finding The District serves nutritious meals to its students but meals cost more to prepare than the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/edmeston-central-school-district-school-lunch-operations-2015m-174East Moriches Union Free School District – Budget Review (B7-14-3)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … Moriches Union Free School District, located in Suffolk County, issued debt totaling $2 million to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/01/east-moriches-union-free-school-district-budget-review-b7-14-3Chenango Valley Central School District – Budget Review (B4-14-8)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/chenango-valley-central-school-district-budget-review-b4-14-8Chenango Valley Central School District – Budget Review (B4-16-5)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … in the District’s general fund and food service fund as of June 30, 2008. Local Finance Law requires all local …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/11/chenango-valley-central-school-district-budget-review-b4-16-5Islip Union Free School District – Financial Condition (2013M-213)
… and that the District had adequate unexpended surplus funds to support planned deficits for the 2010-11 and 2011–12 … Business actively monitors available unexpended surplus funds to ensure that the balance is maintained below the 4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213Accounts Payable Advisory No. 11
Business Units must not combine Citibank payments
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/11-separate-payments-citibankNanuet Union Free School District – Network User Accounts and Information Technology Contingency Plan (2022M-135)
… officials ensured network user accounts were needed and whether officials adopted an adequate Information … did not ensure network user accounts were needed, and did not adopt an adequate IT contingency plan. In … officials did not develop: Written procedures to identify and disable unnecessary network user accounts. As a result, …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/09/nanuet-union-free-school-district-network-user-accounts-and-informationMassena Central School District - Selected Non-Payroll Disbursements (2019M-71)
… fees and utilities), direct access to a District bank account to disburse these funds. Payment of utilities … vendors from having direct access to a District bank account and the ability to disburse funds. Transfer money to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/massena-central-school-district-selected-non-payroll-disbursements-2019mOpinion 95-12
… This opinion represents the views of the Office of the State Comptroller at the time it was … or statutory amendments that bear on the issues discussed in the opinion. INDUSTRIAL DEVELOPMENT AGENCIES -- Powers and … company, organized under or subject to the provisions of article three of this chapter" (Banking Law, §2[1]). In …
https://www.osc.ny.gov/legal-opinions/opinion-95-12Medicaid – Federal Funding and New York
… were enrolled in the Medicaid program as of January 2025. The City reimburses the State for its local portion … undocumented adults 65 and older. Emergency Medicaid will pay for the treatment of an emergency medical condition to … therapies in the Department of Education (DOE) and Early Intervention services in the Department of Health and …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/medicaid-nycState Comptroller DiNapoli Releases Municipal Audits
… or monitored. Town officials did not adequately segregate online banking duties and did not dedicate a separate computer for online transactions to limit access to online bank accounts. In addition, auditors found the town …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … better access to the financial workings of government. … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-school-audits-0Maximus, Inc.
… contract. The services were related to the New York Health Benefit Exchange, and were not subject to competitive bidding or OSC approval. The amendments brought the total contract … Key Findings We found Maximus charged DOH a fringe benefit rate of 86.33 percent for Systems staff operating …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Glen Cove – Budget Review (B7-14-16)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … judgments and termination payments, with debt when it should be funding such expenditures with operating … Key Recommendations Develop a viable financial plan that is sustainable for the long term, which gradually decreases …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Malta Ridge Volunteer Fire Company , Schenectady Municipal Housing Authority and the Town of Stockton . “In today’s fiscal climate, budget transparency … or review the treasurer’s records. There was no review of bank statements, canceled checks or bank reconciliations. …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-1Pine Bush Central School District – Budgeting Practices and Transportation Cost Savings (2012M-238)
… the District’s fund balance and identify opportunities for cost savings in transportation for the period July 1, 2011, through July 23, 2012. … seven elected members. The District’s expenditures for the 2011-12 fiscal year were $94.6 million, which were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/08/pine-bush-central-school-district-budgeting-practices-and-transportationTown of Dover – Financial Activities (2013M-139)
… internal controls over selected financial activities for the period January 1, 2011, to October 22, 2012. … an elected Town Supervisor. Total budgeted expenditures for the 2012 fiscal year were approximately $4.4 million. Key … year. Conduct a thorough and deliberate audit of claims for payment against the Town before they are paid, ensuring …
https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139Town of New Berlin – Ambulance Company Loan (2013M-22)
… four Council members, govern the Town. The Town’s annual budget appropriations for 2013 are $1.86 million, financed … informed by the United States Department of Housing and Urban Development (HUD) that program income held in certain …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Ausable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The purpose of our audit was to determine whether the District had established effective internal controls over … May 31, 2013. Background The Ausable Valley Central School District is located in Clinton, Essex and Franklin …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selected