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Warsaw Central School District – Financial Management (2016M-278)
… of fund balance toward the subsequent year’s budget that were not used due to a practice of overestimating appropriations. Three reserves …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278Mexico Academy Central School District –Financial Management (2016M-219)
… District is located in the Towns of Hastings, Mexico, New Haven, Palermo, Parish, Richland, Scriba and Volney, … fiscal year were $54.2 million. Key Findings Based on the new terms of the nuclear power plant’s payment in lieu of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/09/mexico-academy-central-school-district-financial-management-2016m-219Rensselaer County – County Bridge Maintenance (S9-13-6)
… The County’s budgeted expenditures totaled $312 million in 2012. The Department of Engineering and Highways is … bridges. It is not fiscally responsible for other bridges in the County. Key Findings The County does have a written …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/rensselaer-county-county-bridge-maintenance-s9-13-6Monticello Central School District – Budgeting (2014M-97)
… Purpose of Audit The purpose of our audit was to evaluate the … Central School District is located in the Towns of Bethel, Fallsburgh, Forestburgh, Mamakating and Thompson in … year totaled approximately $80.2 million. Key Findings Budget estimates for revenues and appropriations have not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Corinth Central School District – Financial Condition (2015M-68)
Corinth Central School District Financial Condition 2015M68
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… Purpose of Audit The purpose of our audit was to examine the School’s payroll and … The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not under the …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Bethpage Fire District – Credit Card and Travel Expenditures (2017M-50)
… 2016. Background The Bethpage Fire District is a district corporation of the State, distinct and separate from the Town … protection and emergency rescue services to over 7,800 homes. General fund appropriations for 2016 totaled …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/06/09/bethpage-fire-district-credit-card-and-travel-expenditures-2017m-50DiNapoli: Local Sales Tax Collections Grew 5.1% in November
… across the state increased their spending heading into the holiday season, with all regions seeing year-over-year …
https://www.osc.ny.gov/press/releases/2023/12/dinapoli-local-sales-tax-collections-grew-5-point-1-percent-in-novemberOpinion 91-41
… subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. REFERENDUM -- Tax … electors may not, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the … town electors may, by petition, compel the town board to hold a referendum on a proposition to impose a limit on the …
https://www.osc.ny.gov/legal-opinions/opinion-91-41Public Authorities – 2022 Financial Condition Report
… Enacted Budget for State Fiscal Year 2022-23: Increased bonding authorizations for 27 programs financed through … a combined increase in State-Supported public authority bonding authorizations of $21.7 billion or 13.2 percent over …
https://www.osc.ny.gov/reports/finance/2022-fcr/public-authoritiesXIII.2 Overview – XIII. Employee Expense Reimbursement
… the Statewide Financial System (SFS) Travel and Expense module. Every employee seeking expense reimbursement must … AC 3257-S ) and submitted through the SFS Accounts Payable module. Non-employees may also take advantage of the State’s … expense report information into the SFS Travel and Expense module. See Section 2.C – Expense Report Certification of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii2-overviewImproper Medicaid Payments to Eye Care Providers
… As a result of these weaknesses, six eye care professionals who did not fully comply with the Department’s … questionable circumstances. For example, the six eye care professionals obtained Medicaid eligibility under 34 provider … and $18,083 for services not supported by proper medical records. (This review was based on judgmental …
https://www.osc.ny.gov/state-agencies/audits/2017/10/06/improper-medicaid-payments-eye-care-providersSky Light Center Inc. – Supported Housing Program
… as Sky Light, to locate apartments and negotiate leases on behalf of clients, help the clients move into their … several potential safety issues, including the lack of smoke and carbon monoxide detectors. Key Recommendations Follow up on the unsupported …
https://www.osc.ny.gov/state-agencies/audits/2014/05/05/sky-light-center-inc-supported-housing-programKids Quality Care, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids Quality Care, Inc. (KQC) on the Consolidated Fiscal … with another privately-owned special education company, Kids & the Training Institute (KTI). The New York City … Determine whether costs reported by Kids Quality Care Inc on the CFR were properly calculated …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-quality-care-inc-compliance-reimbursable-cost-manualKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the Training Institute, Inc. (KTI) on the Consolidated … with another privately-owned special education company, Kids Quality Care, Inc. (KQC). The New York City Department … Determine whether costs reported by Kids the Training Institute Inc on CFR were properly …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualMedicaid Program – Improper Medicaid Payments for Childhood Vaccines
… determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children Program. The audit covered the period … determine whether Medicaid made improper payments for free vaccines available through the Vaccines for Children Program …
https://www.osc.ny.gov/state-agencies/audits/2018/12/06/medicaid-program-improper-medicaid-payments-childhood-vaccinesDiNapoli: Unrestricted State Aid for Local Governments Failed to Keep Up With Inflation
… of the total in SFY 2005. In SFY 2006, the city received $328 million, but AIM funding for the city was eliminated in …
https://www.osc.ny.gov/press/releases/2022/02/dinapoli-unrestricted-state-aid-local-governments-failed-keep-inflationState Agencies Bulletin No. 1943
… between 04/01/2021 and 09/30/2021 are affected. Background In March 2020, in response to the COVID-19 global pandemic, … COVID leave in the payroll system. Agencies must submit an excel spreadsheet ( Attachment A ) to the Tax and Compliance …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1943-covid-19-vaccination-leave-under-2021-american-rescue-plan-act-arpaDiNapoli: Former Esperance Fire Chief Charged With Stealing $10,000
… defendant, Matthew Deffer, 44, of Esperance, was scheduled to be arraigned in the Schoharie County Centralized Arraignment Part on May … to the Village of Esperance EMS account. He is alleged to have written two checks to himself from the EMS account …
https://www.osc.ny.gov/press/releases/2026/05/dinapoli-former-esperance-fire-chief-charged-stealing-10000United HealthCare – Overpayments for Services Provided by Long Island Spine Specialists
… Purpose To determine whether Long Island Spine Specialists, P.C. waived Empire Plan members’ … Our audit focused on claims submitted to United by Long Island Spine Specialists, P.C. (Long Island Spine), a non-participating provider located in Long … To determine whether Long Island Spine Specialists PC waived Empire Plan members …
https://www.osc.ny.gov/state-agencies/audits/2016/05/05/united-healthcare-overpayments-services-provided-long-island-spine-specialists