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Keene Central School District – Transportation State Aid (2021M-63)
… of transportation aid expected to be received with actual amounts received. District officials generally agreed with our recommendations and indicated they planned to …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63Brushton-Moira Central School District – Tuition Billing (2023M-158)
… officials properly billed tuition for nonresident foster care students enrolled at the District. Key Findings … officials did not properly bill tuition for nonresident foster care students enrolled at the District. As a result, … school districts of origin for all eligible nonresident foster care students enrolled at the District. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158Town of Tompkins Fire District – Board Oversight (2023M-33)
… nine days late. In addition, two certificates of deposit (CDs) totaling $75,789, were not recorded in the District’s accounting records.The CDs date back to at least 2014 and were automatically renewed …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/06/23/town-tompkins-fire-district-board-oversight-2023m-33City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… should account for all receipt numbers. Users’ access to the software collection system should be restricted to prevent the clerks from purging receipts. Accounts … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Village of Poquott – Justice Court Operations (2019M-214)
… report - pdf ] Audit Objective Determine if the Justice Court properly accounted for court funds. Key Findings The Justice was unaware that in … Determine if the Justice Court properly accounted for court funds …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… audit period, the District could have reduced the District’s fuel expenditures by at least $124,428. The savings would … by using the Office of General Services (OGS) contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Ausable Valley Central School District - Medicaid Reimbursements (2018M-189)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 1,674 eligible services totaling $58,965 and service …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/ausable-valley-central-school-district-medicaid-reimbursements-2018m-189Town of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… report – pdf] Audit Objective Determine whether the Town of Gilboa (Town) Assessor Chair (Assessor) properly … select real property tax exemptions. Key Findings The Assessor did not properly administer forest land, … religious and veteran’s real property tax exemptions. Of the 408 forest land, religious and veteran’s real property …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Fair Haven Volunteer Fire Department, Inc. – Financial Activity (2014M-335)
… of Sterling in Cayuga County and the Town of Wolcott in Wayne County. Disbursements for the period April 1, 2013 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/27/fair-haven-volunteer-fire-department-inc-financial-activityClyde Fire Company – Controls Over Financial Activity (2015M-072)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Company’s financial … of Clyde in Wayne County. The Company is affiliated with the Galen-Clyde Joint Fire District. In 2014, the … President did not appoint a three-member audit committee to review the Treasurer’s work during the audit period. The …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/08/14/clyde-fire-company-controls-over-financial-activity-2015m-072DiNapoli: Tax Cap Remains at 2% for 2025
… of 2022, but local governments are still facing higher prices for goods and services, moderating sales tax revenue …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-tax-cap-remains-2-percent-2025Comptroller DiNapoli Releases State Audits
… employees who were not on travel assignments as well as to pay for the office’s holiday parties. The travel card was also inappropriately … (LIRR) - Selected Travel Expenses (2013-S-77) MTA’s travel policy directive does not clearly state all the requirements …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-state-auditsMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… Purpose To determine the implementation status of the 12 recommendations made in our initial audit … To determine the implementation status of the 12 recommendations made in our initial audit …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followReimbursement of Homeless Shelter Providers – Rescue Mission Alliance of Syracuse (Follow-Up)
… of homeless services in Onondaga County with a 192-bed capacity for emergency shelter services. In order to …
https://www.osc.ny.gov/state-agencies/audits/2024/07/26/reimbursement-homeless-shelter-providers-rescue-mission-alliance-syracuse-followCity of Little Falls – Budget Review (B25-3-9)
… independent evaluation of the City’s tentative budget for 2026. Background Chapter 176 of the Laws of 2025 authorizes … officials did include additional appropriations in the 2026 tentative budget for potential salary and wage … independent evaluation of the Citys tentative budget for 2026 …
https://www.osc.ny.gov/local-government/audits/city/2025/11/20/city-little-falls-budget-review-b25-3-9State Agencies Bulletin No. 2008
… 0410, 0510, 0610, 0710, 0810, 0910, 1010, 1110, 1210, 1310, 1410, 1510 or 1610 who meet the eligibility criteria … service (identified by Increment Code 2013-2017, 1210, 1310, 1410, 1510 or 1610), $3,000 for employees with ten … $1500 or prorated amount (Increment Codes 2013-2017, 1210, 1310, 1410, 1510 or 1610) $3000 or prorated amount (Increment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2008-april-2022-public-employees-federation-pef-longevity-lump-sum-llsOpinion 2002-5
… is established generally for acquisitions of rights in land for open space preservation, no referendum is required … finance the acquisition of permanent development rights in land for open space preservation. A bond resolution to … actually used in bona fide agricultural production" ( id .). 1 The purpose of section 247 is to provide a means …
https://www.osc.ny.gov/legal-opinions/opinion-2002-5State Agencies Bulletin No. 1839
… Session Payments and to inform agencies of new Earnings Codes used to process the payments. Affected Employees … Pursuant to CSL Article 8, Title B, Sec 136.2, a teacher working summer session outside of his/her academic year … will remain Active in their regular position but will not be paid unless Summer Session is reported. If the teacher …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1839-new-procedures-processing-2020-summer-session-payments-institutionDiNapoli: State's Cash Position is Strong
State tax collections through the first five months of the state fiscal year were $269 billion $1193 million higher than projected in the latest Financial Plan update but 13 percent less than the same period last year according to the August cash report released by State Comptroller DiNapoli
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-states-cash-position-strongDiNapoli: Former Hempstead School District Official Pleads Guilty to Credit Card Fraud
… fraud in connection with his misuse of a school district credit card. The plea was entered before United States … capacity, Gregg was authorized to use a school district credit card for purchases for the school district. Instead, Gregg allowed a local contractor to use the credit card for his own personal purchases at Home Depot, in …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-hempstead-school-district-official-pleads-guilty-credit-card-fraud