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Southold Union Free School District – Claims Processing (2013M-183)
… of our audit was to examine the claims auditing process for the period July 1, 2011, to April 30, 2013. Background … The Southold Union Free School District is located in the Town of Southold, Suffolk County. The District is … claims processing function that ensure claims are audited in a timely manner and are properly supported. The claims …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/23/southold-union-free-school-district-claims-processing-2013m-183NYS Comptroller DiNapoli Statement on MTA's July Financial Plan
… New York State Comptroller Thomas P. DiNapoli released the following statement today on the MTA's July financial plan: “The Metropolitan Transportation Authority … capital program will impact services. The presentation of the July plan makes clear that hundreds of millions of …
https://www.osc.ny.gov/press/releases/2024/07/nys-comptroller-dinapoli-statement-mtas-july-financial-planDiNapoli Finds Opportunities for Improved NYPD Hate Crimes Reporting
… (NYPD) records were unable to confirm that all hate crimes in the city are properly recorded and reported by the … “It's extremely disturbing that hate crimes are increasing in New York among a cross-section of different victims, … on hate crimes to DCJS, which compiles hate crime data in an annual statewide report and submits summary data to the …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-finds-opportunities-improved-nypd-hate-crimes-reportingMedicaid Program - Medicaid Managed Care Organization Fraud and Abuse Detection
… coordinate the care for enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly premium payment for each enrollee. In 2014, New York State’s Medicaid claim costs totaled more … to 4.7 million members of the over 6 million enrolled in Medicaid. At the time of the audit, there were 53 MCOs …
https://www.osc.ny.gov/state-agencies/audits/2016/07/15/medicaid-program-medicaid-managed-care-organization-fraud-and-abuse-detectionState Agencies Bulletin No. 892
… the employee’s evaluation date. OSC Actions After payroll processing is completed for Pay Period 1L, OSC will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/892-april-2009-performance-advances-and-longevity-payments-graded-and-nsState Agencies Bulletin No. 926
… earnings that are automatically calculated by the system (i.e. overtime), agencies must separate earnings by …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/926-october-2009-performance-advances-and-longevity-payments-graded-and-nsState Comptroller DiNapoli Releases Municipal Audits
… lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the … renewal forms, income support and military records, to verify taxpayer eligibility. … New York State Comptroller …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Delevan Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-345)
… adequately reviewed or approved all bills/claims prior to payment. The Treasurer did not provide the Board with monthly … Review and approve all bills/claims prior to payment to ensure that all bills/claims have supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/26/delevan-volunteer-fire-company-inc-internal-controls-over-financialConnetquot Public Library – Cash Disbursements (2017M-125)
… 2016. Background The Connetquot Public Library is located in the Town of Islip in Suffolk County. The Library is governed by an elected … amount. Ensure that POs are prepared and approved in advance of any purchase and limit the use of confirming …
https://www.osc.ny.gov/local-government/audits/library/2017/09/29/connetquot-public-library-cash-disbursements-2017m-125Massena Central School District – Financial Condition (2016M-21)
… audit was to examine the District’s financial condition for the period July 1, 2014 through August 31, 2015. … unrestricted fund balance has exceeded the statutory limit for the past three years. The District overfunded the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/massena-central-school-district-financial-condition-2016m-21Valhalla Union Free School District – Financial Condition (2015M-333)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … The Valhalla Union Free School District serves parts of the Towns of Greenburgh, Mount Pleasant and North Castle in Westchester …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/valhalla-union-free-school-district-financial-condition-2015m-333Brookhaven-Comsewogue Union Free School District - Extra-Classroom Activity Funds (2021M-181)
… funds. Key Findings Unapproved ECA clubs were operating in the District and District officials did not establish an … and deposited, and disbursements are for valid purposes. The Board did not: Adopt a comprehensive ECA policy or … tested totaling $321,554 are not properly accounted for by the ECA club. Properly appoint faculty auditors and ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/brookhaven-comsewogue-union-free-school-district-extra-classroom-activityLowville Academy and Central School District – Financial Condition (2015M-220)
… Purpose of Audit The purpose of our audit was to review the … adequate multiyear financial and capital plans to address how they will use wind power revenues. District officials have been using reserve funds as repositories for excessive fund balance. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/lowville-academy-and-central-school-district-financial-condition-2015mWayne Central School District – Financial Management and Property Purchase and Disposal (2014M-152)
… 2,500 students. Appropriations for the 2013-14 fiscal year totaled approximately $42.8 million. Key Findings Of the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/wayne-central-school-district-financial-management-and-property-purchaseTupper Lake Central School District – Financial Condition (2014M-151)
… The Tupper Lake Central School District is located in the Town of Tupper Lake in Franklin County and the Towns of Colton and Piercefield in … Develop and adopt a fund balance policy establishing the amount of unassigned fund balance to be maintained. Continue …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/29/tupper-lake-central-school-district-financial-condition-2014m-151Glens Falls Common School District – Financial Condition (2015M-66)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period … budget, causing the District’s unrestricted fund balance to decrease to $6,036, which was less than 1 percent of the 2014-15 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/17/glens-falls-common-school-district-financial-condition-2015m-66Scio Central School District – Capital Assets (2024M-45)
… digital cameras, computer monitors and televisions. For all 100 capital assets, certain key information such as …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45Hunter-Tannersville Central School District – Financial Condition (2013M-376)
… The Hunter-Tannersville Central School District is located in Greene County and is governed by the Board of Education, … the District’s unrestricted unappropriated fund balance is in compliance with Real Property Tax statutory limits. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/21/hunter-tannersville-central-school-district-financial-condition-2013m-376Fonda-Fultonville Central School District – Payroll (2015M-118)
… management did not properly segregate the Deputy’s duties or implement adequate compensating controls, such as … did not review the direct deposit upload document or compare this document with the certified payrolls. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Owego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… Apalachin Central School District (District) is located in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an … balance in the annual District budget. Even though the amount of effective unexpended surplus funds is substantial, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financial