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East Williston Union Free School District – Extra-Classroom Activities (2016M-103)
… placed in her custody. The Central Treasurer should sign and date the receipt and provide a copy to the faculty advisor. Ensure that all …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/east-williston-union-free-school-district-extra-classroom-activitiesSouth Kortright Central School District – Retiree Health Insurance Contributions (2016M-148)
… Towns of Bovina, Delhi, Harpersfield, Kortright, Meredith and Stamford in Delaware County. The District, which operates … controls such as having someone independent of the billing and collection process verify that the proper amounts are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/south-kortright-central-school-district-retiree-health-insuranceVillage of Victor – Financial Management (2015M-166)
… Victor is located in the Town of Victor, Ontario County, and has a population of approximately 2,700. The Village is … million. Key Findings The Board has not adopted policies and procedures governing the budget process or a fund balance … or provide for an annual audit of the Treasurer’s records and reports. Key Recommendations Develop budgeting and fund …
https://www.osc.ny.gov/local-government/audits/village/2015/11/06/village-victor-financial-management-2015m-166Village of Medina – Ambulance Service Billings (2014M-326)
… Purpose of Audit The purpose of our audit was to review ambulance service billing procedures for the period January … million. Key Findings The Board did not adequately monitor ambulance billings and amounts collected and did not have sufficient procedures in place to enforce unpaid ambulance bills. The Board allowed a third party to collect …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Schuyler Lake Fire District – Financial Activities (2022M-191)
… – pdf] Audit Objective Determine whether the Schuyler Lake Fire District (District) Board of Fire Commissioners … audit fire district schuyler lake …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/02/10/schuyler-lake-fire-district-financial-activities-2022m-191Town of Callicoon – Cash Receipts and Disbursements (2013M-16)
Town of Callicoon Cash Receipts and Disbursements 2013M16
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-callicoon-cash-receipts-and-disbursements-2013m-16Annual Assessment of Market Orders for 2012, 2013, and 2014
… 1, 2011 through March 31, 2014 for the Apple, Cabbage, and Onion Research and Development Programs. Background Within … and Development Program, the Sour Cherry Market Order, the Onion Research and Development Program, and the Cabbage … Market Order, which is administered pursuant to a contract with the New York Apple Association, Inc. (NYAA). Key …
https://www.osc.ny.gov/state-agencies/audits/2015/05/07/annual-assessment-market-orders-2012-2013-and-2014Long Island Workforce Housing Act (2015-MR-4)
… , Brookhaven [pdf] , Huntington [pdf] , Islip [pdf] , and North Hempstead [pdf] , and the Villages of Farmingdale [pdf] , Hempstead [pdf] , and Mineola [pdf] . Purpose of Audit The purpose of our audit …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2016/01/08/long-island-workforce-housing-act-2015-mr-4Empire BlueCross – Overpayments for Physician-Administered Drugs
… health insurance coverage to over 1.2 million active and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is the primary health …
https://www.osc.ny.gov/state-agencies/audits/2023/09/27/empire-bluecross-overpayments-physician-administered-drugsVillage of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in accordance with Board-adopted policy and if Village information technology (IT) policies and … Village of Lyndonville Leave Time Benefits and Information Technology …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Opinion 94-25
… (service credit for attending meetings of groups within a fire department or fire company) GENERAL MUNICIPAL LAW, … for attendance at "meetings" of groups formed within a fire department or fire company, such as an emergency rescue … for attendance at meetings of groups formed within a fire department or fire company …
https://www.osc.ny.gov/legal-opinions/opinion-94-25DiNapoli: Rural Counties Face Shortage of Health Professionals
… an additional barrier to recruiting more healthcare professionals. Not all counties have hospitals or rural … allocated $10 billion a year from federal fiscal years 2026 to 2030 to support rural hospitals, clinics, federally … such as incentivizing the training of new healthcare professionals to serve in rural New York through loan …
https://www.osc.ny.gov/press/releases/2025/08/dinapoli-rural-counties-face-shortage-health-professionalsSt. Lawrence County – Financial Condition (2013M-46)
… period January 1, 2011, to December 31, 2012. Background St. Lawrence County, located in northern New York, has a … St Lawrence County Financial Condition 2013M46 …
https://www.osc.ny.gov/local-government/audits/county/2013/05/02/st-lawrence-county-financial-condition-2013m-46DiNapoli: Former Potsdam Court Clerk Sentenced to Jail; $117,000 Restitution
… Former Potsdam Justice Court clerk Mary Jo Guyette was sentenced today in a $117,120 embezzlement case uncovered in an audit and investigation by State … audit, Guyette recorded receipts for $115,045 in the Justice Court’s computerized database, but failed to send the …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-former-potsdam-court-clerk-sentenced-jail-117000-restitutionRoosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… Public Library, which is located in the Town of Hempstead, Nassau County, was created by a special act of the State … over the disbursement process and did not audit and approve claims before payment. Key Recommendations Adopt and … he or she should be designated as an employee. Audit and approve all claims before payment is made by the Treasurer. …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the … The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. The Town is governed by … Town Board (Board) consisting of the Town Supervisor and four councilpersons. The Town’s 2012 budget totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Spencerport – Financial Management (2013M-134)
… Purpose of Audit The purpose of our audit was to review the Village’s financial management practices for … Village officials have not adopted policies or procedures to govern budgeting practices or the level of unexpended surplus funds to maintain. Although the Board has been provided with …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-spencerport-financial-management-2013m-134City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… City’s total unexpended surplus for its major operating funds (general, water and sewer) was slightly over $6 … City’s total unexpended deficit for these major operating funds was more than $15 million. From the 2008-09 through the 2011-12 fiscal years, these operating funds experienced total combined operating deficits of almost …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mAkron Fire Department – Financial Activities (2014M-196)
… Erie County District Attorney’s Office, resulting in the arrest of three other individuals. In December 2019, one …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196City of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure … reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million to liquidate the current deficits in the City School …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13