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Van Hornesville-Owen D. Young Central School District – Financial Condition (2016M-63)
… appropriations, taking into account historical trends and all available information. Ensure that the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/van-hornesville-owen-d-young-central-school-district-financial-conditionOxford Academy and Central School District – Financial Management (2016M-6)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial management practices for the period July 1, 2014 through November 19, 2015. … with appropriated fund balance that will not be used to fund operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6East Meadow Union Free School District – Financial Condition (2015M-332)
… our audit was to review the District’s financial condition for the period July 1, 2012 through August 31, 2015. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year total approximately $195.8 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/east-meadow-union-free-school-district-financial-condition-2015m-332Sodus Central School District – Financial Management (2016M-392)
… Purpose of Audit The purpose of our audit was to evaluate the District’s … unused because of overestimated expenditures. The District does not have a written plan detailing the appropriate and … are to be monitored, analyzed and maintained. The District does not have a long-term financial plan for both capital …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/23/sodus-central-school-district-financial-management-2016m-392Schuylerville Central School District – Fund Balance (2016M-113)
… Purpose of Audit The purpose of our audit was to review the … fund balance is in compliance with the statutory limits and reduce the amount of unrestricted fund balance in a … District residents. Develop a plan for the future funding and use of reserve funds and ensure amounts reserved are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/schuylerville-central-school-district-fund-balance-2016m-113Plattsburgh Housing Authority – Tenant Rents (2015M-260)
… Purpose of Audit The purpose of our audit was to review the Authority’s internal controls over tenant rents … internally reviewed the rent and additional charges posted to tenants’ accounts by the housing assistant supervisor and … Recommendations Establish written policies and procedures to provide adequate guidance and internal controls over the …
https://www.osc.ny.gov/local-government/audits/city/2016/01/29/plattsburgh-housing-authority-tenant-rents-2015m-260Otisco Fire District – Financial Operations (2016M-415)
… the Board had adequate financial management procedures in place to annually report the District’s financial … July 31, 2016. Background The Otisco Fire District is a district corporation of the State, distinct and separate from the Town of Otisco in Onondaga County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing and cash receipts … in Nassau County. The Authority, which was established to provide low-rent housing for qualified individuals, is …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsHamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)
… January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located in the Town of Hamlin, Monroe County. The Department, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financialDiNapoli: Former Treasurer Sentenced in Oakfield Fire Department Theft
… withdrawals from the department's account to pay her National Grid, Verizon Wireless and other personal bills before her … by the office of New York State Comptroller Thomas P. DiNapoli. "Ms. Hilchey decided the public should subsidize …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-former-treasurer-sentenced-oakfield-fire-department-theftMedicaid Program – Overpayments to Managed Care Organizations and Hospitals for Low Birth Weight Newborns
… Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims. The audit covered the period April 1, … June 1, 2014. Background Medicaid reimburses providers for newborn services using the fee-for-service and managed … Medicaid overpaid managed care organizations and hospitals for low birth weight newborn claims The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2014/10/02/medicaid-program-overpayments-managed-care-organizations-and-hospitals-low-birth-weightState Comptroller DiNapoli Releases Municipal Audits
… Corporation – Fund Balance (Nassau County) The board did not effectively manage fund balance. The board also did not … doing so. In addition, the unrestricted fund balance grew to $2.4 million as of Dec. 31, 2020. Allowing $2.4 million to … debt has grown 9.4% and the city’s debt service payments have risen 13.2%. The city will need $80.6 million to service …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-0Clinton Central School District – Payroll (2017M-252)
… Purpose of Audit The purpose of our audit was to determine whether employee salaries and … Clinton Central School District is located in the Towns of Kirkland, Marshall, New Hartford, Paris, Vernon, …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/26/clinton-central-school-district-payroll-2017m-252Lyon Mountain Fire District – Cash Disbursements (2017M-2)
… was to determine whether cash disbursements were made for proper purposes, adequately documented and supported and approved by the Board prior to being made, for the period January 1, 2015 through October 31, 2016. … of Commissioners. General fund budgeted appropriations for 2016 totaled approximately $462,000. Key Findings Of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/17/lyon-mountain-fire-district-cash-disbursements-2017m-2Lansingburgh Central School District – Purchasing (2017M-173)
… The Lansingburgh Central School District is located in Rensselaer County and encompasses portions of the Towns of … Key Recommendation The Superintendent, or someone in a position of authority over the Treasurer, should review …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/17/lansingburgh-central-school-district-purchasing-2017m-173Malverne Union Free School District – Fund Balance (2016M-120)
… Malverne Union Free School District (District) is located in the Town of Hempstead in Nassau County. The District, which operates four schools …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120Lyons Central School District – Multiyear Planning (2015M-337)
… our audit was to review the District’s multiyear planning for the period July 1, 2014 through November 3, 2015. … Board of Education. Budgeted general fund appropriations for the 2015-16 fiscal year total approximately $20.3 … District officials have not formalized plans or criteria for specific reserves. Key Recommendations Develop and adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/25/lyons-central-school-district-multiyear-planning-2015m-337Central Square Central School District – Claims Auditing (2016M-292)
… is located in the Towns of Amboy, Constantia, Hastings, Mexico, Palermo, Parish, Schroeppel and West Monroe in Oswego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Cortland Enlarged City School District – Fund Balance (2017M-65)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2017/06/09/cortland-enlarged-city-school-district-fund-balance-2017m-65East Moriches Union Free School District – Claims Processing (2016M-273)
… Purpose of Audit The purpose of our audit was to examine claims … Key Findings The claims auditor did not properly identify and report all confirming purchase orders to the Board. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/07/east-moriches-union-free-school-district-claims-processing-2016m-273