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Niagara Falls City School District - Out-of-District Tuition Billing (2020M-73)

… - pdf ] Audit Objective Determine if tuition billings for the Niagara Falls City School District (District) students … by approximately $44,000. District officials were unable to properly monitor out-of-district tuition billings or … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine if tuition …

https://www.osc.ny.gov/local-government/audits/school-district/2020/08/21/niagara-falls-city-school-district-out-district-tuition-billing-2020m-73

DiNapoli: MTA Not Holding Paratransit Contractor Accountable

… in penalty fees from Global Contact Services (GCS), a contractor who mishandled customer service calls and provided … customers are the losers when the MTA does not hold the contractor accountable for repeated errors,” said DiNapoli. … credit per occurrence, a total of $395,925. In addition, it is the MTA’s practice to approve a taxi, black car …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountable

XIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement

… These reports should detail all expenses for the travel event, including expenses that are on the State travel card … report within 30 days of the completion of the travel event. Travel card charges and out-of-pocket expenses are … within 30 days of a travel event. Unused Plane/ Train Tickets When a trip is changed or cancelled but the traveler …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliation

Reporting of Billboard Income

… Property Division (Division) is responsible to ensure that all real property in New York City (City) is valued fairly, …

https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-income

Opinion 98-21

… in the opinion. AMBULANCE SERVICE -- Contracts (by fire district for emergency ambulance service) -- Fire Districts (contracts for emergency ambulance service) … "ALS") service. According to your inquiry, the emergency rescue and first aid squad of the fire district fire …

https://www.osc.ny.gov/legal-opinions/opinion-98-21

DiNapoli: Too Many New Yorkers Still Without High-Speed Broadband Access

… New NY Broadband Program has fallen short of its mission to bring universal broadband access to New Yorkers, according to an audit by State Comptroller … noted that in September 2021, the Executive announced the launch of a mapping survey in the state to examine the …

https://www.osc.ny.gov/press/releases/2022/07/dinapoli-too-many-new-yorkers-still-without-high-speed-broadband-access

Lehman College – Controls Over Bank Accounts

… Purpose To determine whether the City University of New York’s (CUNY) Central Office (Central) … (Lehman) officials adequately assured that all Lehman bank accounts were authorized and used only for appropriate …

https://www.osc.ny.gov/state-agencies/audits/2016/04/21/lehman-college-controls-over-bank-accounts

DiNapoli: Audit Finds $6.8 Million in Medicaid Overpayments

… payments, including $3.5 million for separately billed medical services that should have been covered by managed care plans, according to an audit released today by State … services; $333,504 in improper payments identified by the Centers for Medicare & Medicaid Services that DOH did not …

https://www.osc.ny.gov/press/releases/2016/11/dinapoli-audit-finds-68-million-medicaid-overpayments

St. Lawrence County Industrial Development Agency and Local Development Corporation – Disbursements (2021M-174)

… report - pdf ] Audit Objective Determine whether the St. Lawrence County Industrial Development Agency – Local … planned to take corrective action. … Determine whether the St Lawrence County Industrial Development Agency Local …

https://www.osc.ny.gov/local-government/audits/county/2022/01/21/st-lawrence-county-industrial-development-agency-and-local-development-corporation

Town of North Greenbush – Town Clerk (2017M-132)

… deposited, disbursed, and reported all money collected in a timely and accurate manner. Key Findings The Clerk did … record, deposit, disburse or report all money collected in a timely and accurate manner. Collections were not deposited in a timely manner or intact. As of December 31, 2015, more …

https://www.osc.ny.gov/local-government/audits/town/2022/04/15/town-north-greenbush-town-clerk-2017m-132

South Seneca Central School District – Online Banking (2021M-164)

… complete - pdf ] Audit Objective Determine whether the South Seneca Central School District’s (District) Board of Education (Board) and District … to initiate corrective action. … Determine whether the South Seneca Central School Districts District Board of …

https://www.osc.ny.gov/local-government/audits/school-district/2022/06/03/south-seneca-central-school-district-online-banking-2021m-164

DiNapoli: Oswego Teacher Charged With Stealing Over $4,000 From CiTi BOCES

… teacher William Fisher was charged with falsifying his time sheets to steal more than $4,000 from his employer, the … Fisher worked for CiTi BOCES in the town of Mexico, NY. During an internal audit, CiTi BOCES found discrepancies … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …

https://www.osc.ny.gov/press/releases/2023/08/dinapoli-oswego-teacher-charged-stealing-over-4000-citi-boces

Comptroller DiNapoli Releases Municipal Audits

… 2011 through April 2013, department members did not always sign the daily member attendance record and not all overtime … on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave time …

https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2

Safe Schools Against Violence in Education (SAVE) Act - Safety Plans - 2019-MS-1

… met all the minimum requirements. Two schools did not have a safety plan. Eighteen schools did not have a safety team or did not have all the required members. No school met …

https://www.osc.ny.gov/local-government/audits/charter-school/2019/07/25/safe-schools-against-violence-education-save-act-safety-plans-2019-ms-1

Town of Castile – Tax Collection Remittance (P1-24-23)

… were not provided to finance Town and County operations in a timely manner. The Clerk did not remit taxes totaling … approximately $2.8 million to the County Treasurer in April 2024 instead of paying three separate required payments totaling approximately $2.5 million in February, $132,877 in March and $107,896 in April. The …

https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-castile-tax-collection-remittance-p1-24-23

Liberty Central School District – Information Technology (2022M-73)

… computerized data from unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … the IT contingency plan was kept up to date. As a result, in the event of a cyberattack or disaster, officials may not …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/09/liberty-central-school-district-information-technology-2022m-73

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

Town of Lyndon – Town Clerk’s Collections (2021M-117)

… recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk … recorded, remitted and reported collections accurately and in a timely manner. Collections were deposited accurately but the clerk did not always make deposits in a timely manner. Collections totaling $7,050 or 49 percent …

https://www.osc.ny.gov/local-government/audits/town/2021/09/24/town-lyndon-town-clerks-collections-2021m-117