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Syracuse City School District – Claims Audit Process (2016M-290)
… unit of the City. The District, which operates 34 schools with approximately 21,000 students, is governed by an elected …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/syracuse-city-school-district-claims-audit-process-2016m-290Penn Yan Central School District – Separation Payments (2015M-258)
… examine the District’s calculation of separation payments for the period July 1, 2013 through October 6, 2015. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $33.6 million. Key Finding The Assistant Superintendent for Business did not always review accrued vacation leave …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/penn-yan-central-school-district-separation-payments-2015m-258Pelham Union Free School District – Reserve Funds (2015M-366)
… approximately $67 million. Key Finding The retirement contribution reserve fund balance increased by more than $2.2 … Ensure that the excess funds in the retirement contribution reserve account are used to fund operations in a …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/pelham-union-free-school-district-reserve-funds-2015m-366Panama Central School District – Financial Management (2016M-271)
… Central School District is located in the Towns of Busti, Harmony, North Harmony and Sherman in Chautauqua County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/panama-central-school-district-financial-management-2016m-271Inlet Common School District – Claims Auditing (2015M-285)
… 2014 through August 31, 2015. Background The Inlet Common School District is located in the Town of Inlet in Hamilton … Inlet Common School District Claims Auditing 2015M285 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/inlet-common-school-district-claims-auditing-2015m-285Heuvelton Central School District – Payroll (2016M-322)
… Central School District is located in the Towns of Canton, De Kalb, De Peyster, Lisbon, Macomb and Oswegatchie in St. Lawrence …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/14/heuvelton-central-school-district-payroll-2016m-322Westhampton Beach Union Free School District – Claims Processing (2015M-242)
… claims are audited in a timely manner, properly supported and for legitimate District purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/27/westhampton-beach-union-free-school-district-claims-processing-2015m-242Westport Central School District – Internal Controls Over Payroll (2014M-013)
… of July 1, 2012 through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, Essex, Lewis, Moriah and Westport in Essex County. The District is governed by a … Westport Central School District Internal Controls Over …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Green Island Power Authority – Electric Billing and Collection (2015M-137)
… Green Island Power Authority Electric Billing and Collection 2015M137 …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/09/04/green-island-power-authority-electric-billing-and-collection-2015m-137Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… our audit was to examine the Library’s internal controls for over-the-counter cash receipts for the period July 1, 2012 through May 31, 2014. Background … Board of Trustees, which comprises seven elected members. For the Library’s fiscal year ended June 30, 2013, there were …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254Franklin County – Procurement (2016M-366)
… period January 1, 2015 through July 31, 2016. Background Franklin County is located in northeastern New York State and … Franklin County Procurement 2016M366 …
https://www.osc.ny.gov/local-government/audits/county/2017/01/06/franklin-county-procurement-2016m-366State Comptroller DiNapoli Releases Municipal Audits
… supervisor appointed the town clerk as bookkeeper which is an incompatibility of office and duties. As a result, …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsAccess Controls Over Student Information Systems (2014-MR-1)
… determine if school districts have adequately controlled access to Student Information Systems for the period July 1, … and medical information. School districts provide SIS access to teachers, administrators, various staff members and … school districts provide parents and student with limited access to the information. Key Findings Individual users in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/19/access-controls-over-student-information-systems-2014-mr-1Comptroller DiNapoli Releases School District Audits
… District officials properly established the capital project budget for the eight school buildings and transportation facility improvement project. Officials also monitored and accounted for the … the project. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's …
https://www.osc.ny.gov/press/releases/2019/09/comptroller-dinapoli-releases-school-district-auditsMedicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… rendered to recipients enrolled in UnitedHealthcare’s Medicare Advantage plan: UnitedHealthcare Dual Complete. The … Part C, the Medicare managed care program also known as Medicare Advantage. Under Medicare Part C, private managed care companies administer Medicare benefits. These Medicare Advantage Plans typically have networks of …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsState Comptroller DiNapoli Releases School District Audits
… to file Medicaid claims. However, it could not provide a current cost-benefit analysis to support its position. As a … in longevity retirement incentives that were not approved by the Board of Education. Eight employees, including the … more than $1,600. Huntington Union Free School District – Online Banking (Suffolk County) While auditors determined …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (Broome County) City officials properly planned and monitored the project by establishing a sound process for overseeing project activities that included daily onsite inspections …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… with the school’s procurement policy or publicly advertise for capital improvement projects. A review of 74 purchases … school officials did not obtain quotes or use the request for proposals (RFP’s) process for 27 purchases totaling approximately $214,000. In …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Travel 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-travelWellsville Central School District – Financial Management (2017M-159)
… Purpose of Audit The purpose of our audit was to review the District’s financial … Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159