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Freeport Union Free School District – Financial Condition (2016M-300)
… the level of unrestricted fund balance to legal limits and consider adopting a fund balance policy to require …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/freeport-union-free-school-district-financial-condition-2016m-300Opinion 2006-3
… (16 NYCRR §§894.3, 894.4, 894.9). 2 In this regard, we note that villages are authorized to separately grant …
https://www.osc.ny.gov/legal-opinions/opinion-2006-3March 2000: Handicapped Parking Education Program
… Officers Accounting Requirements Summary Chapter 497 of the Laws of 1999 amends the Vehicle and Traffic Law effective onApril 1, 2000 to provide that every county and the City of New York shall establish a handicapped parking education …
https://www.osc.ny.gov/local-government/publications/march-2000-handicapped-parking-education-programEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over … million. Key Findings County and Department officials had not established an adequate system of internal controls over … assessment of DWI fees to ensure that Department employees have adequate and specific guidance in determining the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsCleveland Hill Union Free School District – Financial Condition (2013M-272)
… over-estimated expenditures by a total of $12.2 million and increased the tax levy by 5.4 percent. These budgeting … Board over-estimated expenditures by between $3 million and $4 million annually, thus negating any benefit the … Develop realistic estimates of appropriations and the use of fund balance in the annual budget. Develop a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/cleveland-hill-union-free-school-district-financial-condition-2013m-272Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… Purpose of Audit The purpose of our audit was to evaluate the BOCES’ procurement practices … The Lockport Housing Authority is located in the City of Lockport in Niagara County. The Authority was established …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Niagara Charter School – Student Enrollment and Billing (2013M-294)
… through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … on file for five students was either inaccurate or missing. Key Recommendations Properly bill districts based on …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Sullivan County – County Jail Operations (2013M-33)
… capacity. The cost of a new jail would be fully offset by payroll, inmate boarding and facility cost savings within 33 …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Montgomery County – Financial Condition (2013M-234)
… County operations. The 2013 budgeted appropriations in the general fund were approximately $80 million. Key … $11.4 million in the general fund, a decline of 41 percent from the January 1, 2010 total fund balance of $19.2 million. … We also found that the County’s cash-on-hand declined from twice its average monthly expenditures in 2010 to about …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234DiNapoli: State Agency Overtime Pay Rose to a Record $716 Million Last Year
… that overtime can have a substantial impact on long-term pension costs. See the full report at: …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-state-agency-overtime-pay-rose-record-716-million-last-yearSchuyler County – Treasurer’s Office (2014M-186)
… was to examine the operations of the Treasurer’s office for the period January 1, 2011 through September 11, 2013. … Background Schuyler County has a population of 18,340 and is governed by eight part-time Legislators. The County’s … County’s money and responsible for maintaining an accurate accounting of all receipts and disbursements. The County had …
https://www.osc.ny.gov/local-government/audits/county/2014/10/03/schuyler-county-treasurers-office-2014m-186UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Background The New York State Health Insurance Program (NYSHIP) provides health insurance coverage to over 1.2 … The Empire Plan is the primary health benefits plan for NYSHIP, covering a comprehensive range of services for about … Department of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesDiNapoli: Federal Relief Funds Should Have Been Better Targeted to Communities Hardest Hit by COVID-19
… Coronavirus Relief Fund (CRF) could have been better aimed to the localities, especially New York City, that suffered … have not. “The formula used by the federal government to distribute the coronavirus funding, while … missed the mark,” DiNapoli said. “Targeting aid to the communities that suffered the worst from the outbreak …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-federal-relief-funds-should-have-been-better-targeted-communities-hardest-hit-covid-19State Comptroller DiNapoli Releases School and Local Government Audits
… and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsState Comptroller DiNapoli Releases Audits
… Medicaid fee-for-service claims for drugs that appear to be generic but were paid using brand name pricing methods. … and Hospitals Corporation: Controls Over Equipment (Follow-Up) (2022-F-19) The initial audit, issued in January 2019, … mass-retired, transferred and repaired assets. The follow-up found that H+H made some progress in addressing the issues …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-auditsMalta Ridge Volunteer Fire Company, Inc. - Controls Over Financial Operations (2014M-178)
… Malta, in Saratoga County, and provides fire protection to residents of the Town, except those located within the … by a five-member Board of Trustees and an Executive Committee is responsible for running the Company’s overall … and expenditures were $1.6 million. Key Findings The audit committee, which included the Treasurer, did not audit bills …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/09/12/malta-ridge-volunteer-fire-company-inc-controls-over-financialWarren County – Occupancy Tax and Weights and Measures (2016M-346)
… January 1, 2014 through March 31, 2016. Background Warren County is located in the southeastern Adirondack region and … governed by an elected 20-member Board of Supervisors. The County’s Department of Weights and Measures is responsible …
https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346IX.10.A Federal Treasury Offset Program (TOP) Purpose and Scope – IX. Federal Grants
… This section provides information to all state departments and agencies on the federal … Act of 1996 provides that any non-tax debt or claim owed to an agency of the federal government that remains unpaid for a period of 180 days shall be referred to the U.S. Department of Treasury for appropriate action. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix10a-federal-treasury-offset-program-top-purpose-and-scopeMechanicville City School District – Financial Condition (2017M-93)
… The Mechanicville City School District is located in the City of Mechanicville and part of the Towns of Stillwater and Halfmoon in Saratoga County and the Town of Schaghticoke in Rensselaer County. The District, which has approximately …
https://www.osc.ny.gov/local-government/audits/school-district/2017/09/29/mechanicville-city-school-district-financial-condition-2017m-93Red Creek Central School District – Financial Condition (2016M-365)
… The Red Creek Central School District is located in the Towns of Butler and Wolcott in Wayne County and the Towns of Victory, Conquest and Sterling in Cayuga County. The District, which operates three schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/red-creek-central-school-district-financial-condition-2016m-365