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Improper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report … To determine the extent of implementation of the five recommendations made in our audit report Improper Managed Care Payments for Certain Medicaid Recipients …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followOlean City School District – Financial Management (2016M-210)
Olean City School District Financial Management 2016M210
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/28/olean-city-school-district-financial-management-2016m-210Lancaster Central School District – Financial Condition (2016M-101)
… Lancaster Central School District (District) is located in the Towns of Lancaster, Cheektowaga and Elma in Erie County. The District, which operates seven schools with approximately 5,700 students, is governed by an elected seven-member Board of Education. Budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lancaster-central-school-district-financial-condition-2016m-101Mount Morris Central School District – Financial Condition (2014M-328)
… July 1, 2012 through September 3, 2014. Background The Mount Morris Central School District is located in the Village of Mount Morris and the Towns of Mount Morris, West Sparta, Leicester and Groveland, in … Mount Morris Central School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/12/mount-morris-central-school-district-financial-condition-2014m-328Churchville-Chili Central School District – Financial Management (2015M-354)
… the District’s financial management for the period July 1, 2012 through September 23, 2015. Background The … expenditures by 6 to 7 percent between fiscal years 2012-13 and 2014-15, totaling almost $15 million. The … with the 4 percent statutory restriction from fiscal years 2012-13 through 2014-15. However, when adding back unused …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/churchville-chili-central-school-district-financial-management-2015m-354Brushton-Moira Central School District – Financial Condition (2015M-340)
… or realistic estimates for expenditures. None of the fund balance that was appropriated was actually used during the … period. The District has accumulated unrestricted fund balance that exceeds the statutory limit. District officials … adopting budgets that result in the appropriation of fund balance or reserves that are not used to finance operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Bradford Central School District – Financial Management (2016M-253)
… through April 15, 2016. Background The Bradford Central School District is located in the Towns of Bath, Bradford, … Bradford Central School District Financial Management 2016M253 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/bradford-central-school-district-financial-management-2016m-253Corinth Central School District – Financial Condition (2015M-68)
… two schools with approximately 1,200 students. General fund budgeted appropriations for the 2014-15 fiscal year are … Findings The Board-adopted 2012-13 through 2014-15 general fund budgets were not structurally balanced because the Board … officials did not develop a multiyear financial plan to address the use of restricted and unrestricted fund balance. …
https://www.osc.ny.gov/local-government/audits/school-district/2015/06/05/corinth-central-school-district-financial-condition-2015m-68Monticello Central School District – Budgeting (2014M-97)
… needs of the District, resulting in an unnecessary burden on taxpayers. Unexpended surplus fund balance exceeds the … and expenditures to avoid raising more real property taxes than necessary. Reduce the amount of unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/monticello-central-school-district-budgeting-2014m-97Bay Shore Union Free School District – Financial Condition and Audit of Claims (2015M-57)
… and claims auditing function for the period July 1, 2012 through June 30, 2014. Background The Bay Shore Union … $143.9 million. Key Findings Budgets from 2010-11 through 2012-13 relied on significant amounts of appropriated fund …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/bay-shore-union-free-school-district-financial-condition-and-audit-claimsWest Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… adequate supporting documentation regarding students’ residency. However, we found nine students’ files did not contain the required proof of residency; three instances where no date was on the address verification document or the date was …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314Mahopac Central School District – Financial Condition (2013M-302)
… costs due to declining enrollment and the combination of bus routes during the 2011-12 fiscal year. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/10/mahopac-central-school-district-financial-condition-2013m-302Red Creek Central School District – Financial Condition (2016M-365)
Red Creek Central School District Financial Condition 2016M365
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365Warsaw Central School District – Financial Management (2016M-278)
… of our audit was to review the District’s financial management activities for the period July 1, 2012 through … Warsaw Central School District Financial Management 2016M278 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/warsaw-central-school-district-financial-management-2016m-278DiNapoli: Tax Cap Remains at 2% for 2025
… Property tax levy growth will be capped at 2% for 2025 for local governments that operate on a calendar-based … with state law, DiNapoli’s office calculated the 2025 inflation factor at 3.30% for those local governments … Property tax levy growth will be capped at 2 for 2025 for local governments that operate on a calendarbased …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Albany County Department of Weights and Measures – Potential Revenue Enhancement and Internal Controls Over Cash Receipts (2013M-278)
… receipts process of the Department of Weights and Measures for the period of January 1, 2012 through April 30, 2013. … measure commodities that are sold on the basis of their weight, volume or size. Key Findings The Department may not … Department should conduct and a graduated fine schedule for violations. Establish written policies and procedures to …
https://www.osc.ny.gov/local-government/audits/county/2014/04/04/albany-county-department-weights-and-measures-potential-revenue-enhancement-andOversight of Child Protective Services Outside New York City (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Oversight of Child Protective Services Outside New York City (Report … Determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2013/02/19/oversight-child-protective-services-outside-new-york-city-followChenango Forks Central School District – Financial Condition (2014M-98)
… as a financing source, while continuing to evaluate and explore ways to reduce expenditures and increase revenues. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/chenango-forks-central-school-district-financial-condition-2014m-98Carthage Central School District – Financial Condition (2014M-138)
… School District is located in the Towns of Champion, Le Ray, Rutland and Wilna in Jefferson County and the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/01/carthage-central-school-district-financial-condition-2014m-138Village of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly safeguarded Village … for the period March 1, 2012 through July 12, 2013 and to examine the management of the Village Hall building … law. Key Recommendations Establish internal controls to ensure that capital projects are planned, monitored and …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015m