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State Comptroller DiNapoli Releases Audits
… and reimbursements from other entities for medical and dental expenses paid to LIAACs related entity and group medical benefits provider, the Long Island Network of Community Services, … have been remitted to DOH. Department of Health: Eye Care Provider and Family Inappropriately Enroll as Recipients and …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-auditsElevator Safety
… by inspectors who have the proper credentials. Our audit covered the period January 1, 2015 through October 20, … New York City Department of Buildings (DOB) is responsible for regulating the safe and lawful use of more than 1 million … some elevators, oversees the inspection of others done by companies hired by DOB (non-DOB inspectors), ensures …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyWashington County Sheriff’s Department Civil Office – Internal Controls Over Cash Receipts (2013M-288)
… and safeguarding of cash receipts received in the civil office. We also determined that various control … had implemented over the cash receipts process in the civil office provided additional oversight. We tested 147 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/10/washington-county-sheriffs-department-civil-office-internal-controls-over-cashCharter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)
… funds totaling $425,000 to capitalize two wholly-owned private entities which the Board caused to be established for the purpose of enabling the School to engage in what are essentially commercial ventures. We question whether … the entities without a written contractual obligation to do so. Key Recommendations Confer with SED as to the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300Copenhagen Central School District – Financial Condition (2016M-142)
… The Copenhagen Central School District is located in the Towns of Champion, Rutland and Watertown in Jefferson County and the Towns of Denmark, Harrisburg and Pinckney in Lewis County. The District, which operates one school with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/copenhagen-central-school-district-financial-condition-2016m-142Ticonderoga Central School District – Financial Condition (2013M-154)
Ticonderoga Central School District Financial Condition 2013M154
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154Huntington Manor Fire District – Cash Disbursements (2014M-108)
… of the Board does not audit claims prior to payment. The Secretary signs checks with the Treasurer’s signature stamp … by the Treasurer. In the Treasurer’s absence, the Secretary performs all claims payment duties without … maintain control of her signature stamp. Segregate the Secretary’s claims payment duties. … Huntington Manor Fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/06/13/huntington-manor-fire-district-cash-disbursements-2014m-108Ithaca Area Wastewater Treatment Facility – Energy Cost Savings (2016M-234)
… additional cost savings through expansion of waste stream collections and system upgrades. Address weaknesses in …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/10/28/ithaca-area-wastewater-treatment-facility-energy-cost-savings-2016m-234State Police Bulletin No. SP-221
… to Deduction Code 302. Affected Employees Employees in Bargaining Units 07, 17, and 18, represented by the Police … of the New York State Troopers, Inc. and employees in Bargaining Unit 62, represented by the New York State … Association are affected. Effective Dates Effective in paychecks dated August 4, 2021 (Administration). …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-221-modification-deduction-code-302-pba-disability-insuranceEllenville Central School District – Financial Condition (2015M-330)
… The Ellenville Central School District is located in the Towns of Wawarsing and Rochester in Ulster County and the Town of Mamakating in Sullivan … which overestimated expenditures by more than $11 million during the audit period. During the audit period, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/ellenville-central-school-district-financial-condition-2015m-330State Comptroller DiNapoli Releases Audits
… of Health – Medicaid Program – Improper Payments for Brand Name Drugs (Follow-Up) (2024-F-9) New York’s Medicaid … 2022, found $1,102,823 in Medicaid overpayments for brand name prescription drugs where generic drugs were … drugs that appear to be generic drugs but were paid using brand name drug pricing methods, and the Office of the …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-auditsAloma D. Johnson Charter School – Leave Accruals (2017M-218)
… Charter School is a public school located in the City of Buffalo that is not under the control of the local school …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/12/29/aloma-d-johnson-charter-school-leave-accruals-2017m-218Westmoreland Central School District – State Transportation Aid (2017M-220)
… to determine whether the District applied for all State transportation aid to which it was entitled for the purchase … Key Findings District officials did not apply for State transportation aid within one year of purchase for 18 buses …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/22/westmoreland-central-school-district-state-transportation-aid-2017m-220Middletown Enlarged City School District – Financial Condition (2017M-245)
… effectively managed the District’s financial condition for the period July 1, 2016 through June 30, 2017. Background … has approximately 7,160 students. Budgeted appropriations for the 2016-17 fiscal year totaled approximately $173.5 … $27 million of fund balance in District budgets for the last five years, but only $1.4 million was used. The …
https://www.osc.ny.gov/local-government/audits/school-district/2018/02/16/middletown-enlarged-city-school-district-financial-condition-2017m-245Fallsburg Central School District – Financial Condition (2014M-33)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period of July 1, 2011 … through October 2, 2013. Background The Fallsburg Central School District is located in the Towns of Fallsburg, Mamakating and Thompson in Sullivan County and the Town of Wawarsing in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/06/13/fallsburg-central-school-district-financial-condition-2014m-33Brighton Memorial Library – Board Oversight (2015M-116)
… of Audit The purpose of our audit was to evaluate the Board’s oversight of Library operations for the period … claims prior to payment and document the approval in the minutes. Establish a policy to determine the appropriate …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/brighton-memorial-library-board-oversight-2015m-116Pembroke Central School District – Financial Management (2016M-31)
… July 1, 2012 through December 4, 2015. Background The Pembroke Central School District is located in the Towns of Pembroke, Darien, Batavia and Alexander in Genesee County. … when the balances will be used to finance related costs. … Pembroke Central School District Financial Management 2016M31 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/pembroke-central-school-district-financial-management-2016m-31Union-Endicott Central School District – Financial Management (2016M-100)
… funds to unrestricted fund balance, where allowed by law, or other reserves established and maintained in compliance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100North Collins Central School District – Financial Management (2016M-189)
… District, which operates two schools with approximately 590 students, is governed by an elected seven-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/north-collins-central-school-district-financial-management-2016m-189Naples Central School District – Online Banking (2015M-143)
… Naples Central School District is located in the Towns of Bristol, Canadice, Canandaigua, Naples, Richmond and South Bristol in Ontario County, the Towns of Cohocton and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/11/naples-central-school-district-online-banking-2015m-143