Search
Canaseraga Central School District - Financial Management (2019M-104)
… statutory limit by approximately $74,000 or 1 percentage point. The District has not adopted a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/canaseraga-central-school-district-financial-management-2019m-104DiNapoli: NYC's Miscellaneous Revenues Experience Slow Growth Post Pandemic
… New York City’s revenues from water and sewer charges, fines and forfeitures, licenses … reached an estimated $6.7 billion in fiscal year (FY) 2025, 11% higher than in FY 2019, and weaker than the 29% … revenues comprised an estimated 8% of revenues from city funds in FY 2025. Economic Activity Fuels Weakness …
https://www.osc.ny.gov/press/releases/2025/09/dinapoli-nycs-miscellaneous-revenues-experience-slow-growth-post-pandemicState Comptroller DiNapoli Releases Municipal & School Audits
… errors totaling approximately $33,203. Lewis County – Purchase Cards Auditors reviewed 366 purchase card charges … directly withdraws the monthly payments from the county’s bank account without the treasurer’s authorization. City of … were not entered in a timely manner. In addition, bank reconciliations were not prepared in a timely manner or …
https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-municipal-school-auditsEmployee Incentive and Bonus Payments
… Purpose To determine if incentive and bonus payments made by the Erie County Medical Center Corporation (ECMCC) were warranted, supported, and distributed appropriately based on program intent and/ or established criteria. The audit covers the period … To determine if incentive and bonus payments made by the Erie County Medical Center …
https://www.osc.ny.gov/state-agencies/audits/2017/01/13/employee-incentive-and-bonus-paymentsState Comptroller DiNapoli Releases State Audits
… in areas such as habilitation, supported employment, and residential, behavioral, prevocational, mental health, and …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases School Audits
… to interviews with district personnel and inspection of certain documents related to the issues identified in the … has made minimal progress implementing corrective action. Of the eight audit recommendations, six recommendations were … the liabilities eligible to be paid from the reserve by $1.5 million. Ontario-Seneca-Yates-Cayuga-Wayne Board of …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases State Audits and Examinations
… York State Comptroller Thomas P. DiNapoli announced today the following audits and examinations have been issued: Department of Health (DOH): New York City School-Based Health Centers: … potentially hazardous medical supplies. For example, 10 of the 11 SBHCs sampled had shortages in various medication …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-state-audits-and-examinations-0Examples from GASB Statement 34 - Sample City Balance Sheet Governmental Funds
… CT 06856 are reprinted by permission. Sample City Balance Sheet Governmental Funds December 31, 2002 General Fund HUD … Examples from GASB Statement 34 Sample City Balance Sheet Governmental Funds …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-2State Comptroller DiNapoli Releases Audits
… Compliance With Executive Order 95 (Open Data) (2019-S-39) EO 95, issued in March 2013, established an Open Data Website … found OGS has taken steps to meet the requirements of EO 95; however, certain aspects of the order have not been … that data public. OGS has not incorporated compliance with EO 95 into its core business functions. For instance, there …
https://www.osc.ny.gov/press/releases/2020/04/state-comptroller-dinapoli-releases-auditsDiNapoli: Renewable Energy Projects Taking Years To Become Operational in NYS
… more than three years to receive siting permits due to application delays, according to an audit released today by New York State Comptroller Thomas … should be more transparent about the timeliness of the application process and where delays occur, as these projects …
https://www.osc.ny.gov/press/releases/2024/04/dinapoli-renewable-energy-projects-taking-years-become-operational-nysEssex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… Essex County Sheriffs Department Internal Controls Over Cash …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andComptroller DiNapoli Releases State Audits
… of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and … and fees collected, a lack of segregation of duties for permit transactions, and minimal oversight by both the …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Liberty Central School District – Budget Review (B4-13-4)
… expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4Area #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director … is a municipal housing authority created under the New York State Public Housing Law Section 415. The Authority … in the City of Niagara Falls in accordance with the rules and regulations prescribed by the U.S. Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAlbany City School District – Separation Payments and Information Technology (2012M-251)
… Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery … to ensure that the computer system could be restored in a timely manner. We also found that the District has not …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationAkron Fire Department – Financial Activities (2014M-196)
… chief fiscal officer. Key Findings We found 101 credit card purchases totaling $22,100 did not have original … and using it for personal expenses, paying off credit card debt and making loan payments. He pleaded guilty to … that original receipts are attached to the monthly credit card statements. Ensure that checks representing the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Medicaid Program – Improper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition
… Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, … medical record, and that meet existing standards of professional practice. For the five-year period ended … medical record. Other Related Audits/Reports of Interest Department of Health: Improper Fee-for-Service Payments for …
https://www.osc.ny.gov/state-agencies/audits/2019/04/08/medicaid-program-improper-medicaid-payments-recipients-diagnosed-severe-malnutritionFlanders Fire District – Disbursements (2014M-199)
… District is a district corporation of the State, distinct and separate from the Town of Southampton in Suffolk County. … Finding The Board is not provided with a list of claims and, therefore, cannot be assured that it reviews and approves all claims prior to payment. Key Recommendation …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/03/flanders-fire-district-disbursements-2014m-199