Search
Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … collection procedures and additional reconciliation and verification to ensure that the original bills were accurate. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/mount-pleasant-cottage-school-union-free-school-district-financialLimestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… 30, 2014. Background The Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within … Limestone Volunteer Firemen Inc Controls Over Financial Activities 2014M219 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mState Comptroller DiNapoli Releases Audits
… assets went unreported in SFS AM, including forklifts, a ticket booth, garages, and dump trucks; and auditors found … and matches individual job seekers to jobs, generates Ticket to Work program (TTW) documentation, and provides …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… January 1, 2012 through October 7, 2013. Background The Richmond Fire District, located in Ontario County, is a … of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners consists of five … Richmond Fire District Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/richmond-fire-district-internal-controls-over-financial-operations-2013mWellsville Central School District – Financial Management (2017M-159)
Wellsville Central School District Financial Management 2017M159
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Purpose of Audit The objectives of our audit were to review the District’s financial management and examine the … have not developed written policies or procedures to formalize the separation payments process. District … reasonable and in compliance with statutory requirements. To the extent they are not, transfers should be made in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andSaranac Central School District – Payroll (2015M-298)
… for collecting employees’ time records; recording the hours worked or salaries to be paid; making changes to … records) to ensure that payments were based on the actual hours or days worked and Board-authorized hourly rates or … payrolls to ensure that payments are based on actual hours or days worked and Board-authorized hourly rates or …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/saranac-central-school-district-payroll-2015m-298East Moriches Union Free School District - Budget Review (B7-15-5)
… The East Moriches Union Free School District is located in Suffolk County. Pursuant to Chapter 354 of the Laws of … totaling $2 million to liquidate the accumulated deficit in the District’s general fund as of June 30, 2006. Local … that the significant revenue and expenditure projections in the tentative budget are reasonable, except for …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/09/east-moriches-union-free-school-district-budget-review-b7-15-5Travel Advisory No. 2
… Manual an employee’s official station (i.e., usual work location, regardless of where the employee maintains …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. County of Greene – Information Technology The county legislators … were communicated confidentially to officials. Town of Oyster Bay – Financial Condition Management (Nassau … need to continue to improve their management and oversight of the town’s financial condition. Three of the town’s funds …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… Like many cities across the United States, New York City has adjusted its budget priorities during the … and services may face fiscal cliffs, according to a new report from State Comptroller Thomas P. DiNapoli. The … Like many cities across the United States New York City has adjusted its budget priorities during the …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Audits
… Revenues, Expenditures, and Changes in Fund Balance for the Eight Fiscal Years Ended March 31, 2017 (2020-F-13) … report. Department of Health (DOH): Medicaid Overpayments for Inpatient Care Involving Mechanical Ventilation Services … through non-military use agreements that include a women’s shelter and a community center. One is a now a military …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Compliance With Payment Card Industry Standards
… Purpose To determine whether the Thruway Authority (Authority) … measures associated with credit card data – intended to help an organization proactively protect customer credit … that all system components included in, or connected to, the Cardholder Data Environment (CDE) – that is, the …
https://www.osc.ny.gov/state-agencies/audits/2017/09/19/compliance-payment-card-industry-standardsThe Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… years ended June 30, 2020. About the Program Adirondack is a not-for-profit special education provider located in Tupper Lake that serves students from Franklin and Hamilton counties. Adirondack is authorized by SED to provide Preschool Special Class (over …
https://www.osc.ny.gov/state-agencies/audits/2025/08/27/arc-franklin-hamilton-dba-adirondack-arc-compliance-reimbursable-cost-manualNYSARC, Inc. – Rockland County Chapter – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by NYSARC, Inc. - Rockland County Chapter (NYSARC Rockland) on its Consolidated Fiscal Reports (CFRs) were … Manual). The audit covered expenses reported on NYSARC Rockland’s 2020 and 2021 CFRs for the fiscal year ended June …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manualXII.5.I Prompt Payment Interest – XII. Expenditures
… New York State Finance Law (SFL) §179-f requires the State to pay vendors promptly (within 30 days for most vendors, 15 … for qualified Small Business vendors. When the State fails to pay the vendor by the Net Due Date, the State may be required to make an interest payment to the vendor. This section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5i-prompt-payment-interestEmpire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… if BlueCross BlueShield’s (Empire’s) payments to Englewood Hospital and Medical Center (Englewood) for special items were made … portion of the Plan. Empire processes Plan claims for hospital services in accordance with agreements they … if BlueCross BlueShields Empires payments to Englewood Hospital and Medical Center Englewood for special items were …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/empire-bluecross-blueshield-special-items-made-englewood-hospital-and-medical-centerTuckahoe Common School District – Purchasing (2013M-158)
… 2011, to February 28, 2013. Background The Tuckahoe Common School District is located in Suffolk County in the Town of … Tuckahoe Common School District Purchasing 2013M158 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Weedsport Central School District – Financial Management (2016M-94)
… audit was to evaluate the District’s financial management for the period July 1, 2012 through March 1, 2016. Background … Board of Education. The District’s operating budget for the 2015-16 fiscal year totaled approximately $17.56 … reserve funds to determine if the amounts are appropriate for the District’s needs. Key Recommendations Continue to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Purchasing Practices at the Linden Plaza Mitchell-Lama Housing Development
… $33 million; $22.3 million was for services such as mortgage payments, insurance, and utilities. Our audit …
https://www.osc.ny.gov/state-agencies/audits/2018/09/06/purchasing-practices-linden-plaza-mitchell-lama-housing-development