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Snyder Fire District – Internal Controls Over Financial Operations (2013M-365)
… District annually spends approximately $9,000 for natural gas and $13,000 for electricity. We found that the Board was … for either of these purchases. We reviewed natural gas and electricity bills from September 2012 through … procurement policy. Solicit proposals from various natural gas and electricity providers to ensure that they are paying …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/14/snyder-fire-district-internal-controls-over-financial-operations-2013m-365Tri-Valley Central School District – Budgeting (2014M-094)
… than needed. As a result, the District’s reported fund balance increased from approximately $8 million for the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Wayne Central School District – Financial Management (2012M-229)
… $14 million to the District’s reserves with no documented plan or justification for their excessive funding levels. Key … to the establishment and use of reserve funds. Develop a plan for the use of the surplus balances in unexpended …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Mount Pleasant Cottage School Union Free School District – Financial Condition (2013M-360)
… in Westchester County, and provides education to students from a residential treatment center as well as day students from neighboring districts. The District is governed by a … the "90 days and over" receivables as collectible, which required aggressive collection procedures and additional …
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)
… provided and investigate all transactions conducted by the Club Treasurer. Ensure that the Company Treasurer’s financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mRichmond Fire District – Internal Controls Over Financial Operations (2013M-357)
… a district corporation of the State, distinct and separate from the Town Richmond. The Board of Fire Commissioners … the District’s fund balance has declined 74 percent from approximately $120,000 in 2010 to $30,000 in 2012 and available cash decreased from $131,000 to $24,000, which was 4 percent of 2013 …
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)
… to review the District’s financial management practices for the period July 1, 2013 through April 19, 2017. … 1,300 students. General fund budgeted appropriations for the 2016-17 fiscal year totaled approximately $29 … unrestricted fund balance has exceeded the statutory limit for the past three fiscal years by amounts ranging from $1.5 …
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)
… adequate supporting documentation for each separation payment. Key Recommendations Adopt budgets that reflect the …
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)
… The purpose of our audit was to evaluate the District’s payroll procedures for the period July 1, 2014 through … year total approximately $31.7 million. Key Findings The payroll clerk’s duties were not adequately segregated because … District employees. The Superintendent did not compare the payroll registers with payroll source documents (i.e., time …
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)
… social security and Medicare taxes. We believe revenues from tuition payments received from other districts may be overestimated. The District’s … complies with the tax levy limit. Key Recommendations Calculate the payment of social security and Medicare taxes …
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
… : Tax Consequences Associated with an Incorrect Official Station Designation Reference : Guide to Financial Operations … Tax Consequences of Assigning an Incorrect Official Station Office of the State Comptroller (OSC) Travel Manual … with the OSC Travel Manual an employee’s official station (i.e., usual work location, regardless of where the …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelState Comptroller DiNapoli Releases Municipal Audits
… adopt a breach notification policy, a disaster recovery plan and a personal, private and sensitive information (PPSI) … plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Find out how …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… and create a central data warehouse. ESD is statutorily required to report on its economic assistance programs as … found that DOL implemented the four recommendations from the initial audit. Department of Health – Medicaid … for drugs, which led to improper MCO payments for drugs from manufacturers. Additionally, flaws in DOH’s managed care …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-auditsDiNapoli: NYC Spending Priorities Shifted During Pandemic
… current budget for FY 2024 increased funding for education when compared to the pre-pandemic budget plan. DiNapoli’s … pandemic, whether they will be funded beyond FY 2024 is unclear. For example, funding in the city’s current budget … Yorkers ($75 million) and expanded slots for the Summer Youth Employment Program ($57 million). Also, public safety …
https://www.osc.ny.gov/press/releases/2023/02/dinapoli-nyc-spending-priorities-shifted-during-pandemicState Comptroller DiNapoli Releases Audits
… Department of Environmental Conservation: Oversight of Waste Tire Cleanup and Use of Waste Tire Fees (Follow-Up) … due to delays in establishing a new abatement contract through the Office of General Services as well as other … records to identify problem areas or trends. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-audits-0Empire BlueCross BlueShield Special Items Made to Englewood Hospital and Medical Center from January 1, 2011 through March 31, 2011
… district employees and their dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The … them by $29,193. Key Recommendations Recover the $29,193 from Englewood for the overpayments we identified in this …
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)
… as the Chairperson. Actual expenditures for the 2011-12 fiscal year totaled $16.8 million. Key Findings District … personnel comply with the District’s purchasing policy and regulation by obtaining required verbal and/or written quotes … after District personnel follow the purchasing policy and regulation by using competitive methods to obtain the …
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)
… the decline in unrestricted fund balance and developed a plan to increase it to between 3 and 4 percent of the ensuing …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94The Arc Franklin-Hamilton d.b.a. The Adirondack Arc – Compliance With the Reimbursable Cost Manual
… 30, 2021, and certain expenses claimed on its CFRs for the 2 fiscal years ended June 30, 2020. About the Program … special education provider located in Tupper Lake that serves students from Franklin and Hamilton … authorized by SED to provide Preschool Special Class (over 2.5 hours per day) education services to children with …
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
… reasonable, necessary, directly related to the special education program, and sufficiently documented pursuant to the State Education Department’s (SED) Reimbursable Cost Manual (RCM) … were reasonable necessary directly related to the special education program and sufficiently documented pursuant to the …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/nysarc-inc-rockland-county-chapter-compliance-reimbursable-cost-manual