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Gilbertsville-Mount Upton Central School District – Cafeteria Operations (2015M-351)
… Purpose of Audit The purpose of our audit was to determine if the District’s cafeteria … Upton Central School District is located in the Towns of Butternuts, Gilbertsville, Morris and Unadilla in Otsego …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/gilbertsville-mount-upton-central-school-district-cafeteria-operationsLittle Flower Union Free School District – Tuition (2015M-233)
… Purpose of Audit The purpose of our audit was to review tuition billing and collection … is a special act public school, located in the Town of Riverhead in Suffolk County, which was established in 1972 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/little-flower-union-free-school-district-tuition-2015m-233Susquehanna Valley Central School District – Budgeting Practices (2014M-136)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting practices … 18, 2014. Background The District is located in the Towns of Binghamton, Conklin, Kirkwood, Vestal and Windsor in …
https://www.osc.ny.gov/local-government/audits/school-district/2014/09/05/susquehanna-valley-central-school-district-budgeting-practices-2014m-136Bemus Point Central School District – Reserve Funds (2014M-281)
… 2014. Background The Bemus Point Central School District is located in the Towns of Ellery, Ellicott and Gerry in Chautauqua County. The District, which is governed by an elected seven-member Board of Education, … Findings The District’s retiree health insurance reserve is not a legally permissible reserve. The improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/bemus-point-central-school-district-reserve-funds-2014m-281Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the … The Schroon Lake Fire District is a district corporation of the State, distinct and separate from the Town of Schroon, …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… claims auditor was also the Athletic Director, his audit of the claims for the athletic department was not … $68,000 had at least one exception, such as a lack of purchasing agent approval prior to purchase, evidence of oral quotes, departmental approval, evidence of receipt of …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mFort Edward Union Free School District - Financial Condition (2019M-245)
… adequate fund balances. Key Findings The District’s financial condition significantly declined due to a … tax certiorari challenge. As a result, unrestricted fund balance as of June 30, 2019 totaled less than 1 percent of the next …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/fort-edward-union-free-school-district-financial-condition-2019m-245Highland Falls-Fort Montgomery Central School District – Financial Condition (2015M-341)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Montgomery Central School District is located in the Town of Highlands in Orange County. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/15/highland-falls-fort-montgomery-central-school-district-financialOffice for People With Developmental Disabilities Fuel Card
… Disabilities State Operations Office (Metro) employees of the Office for People With Developmental Disabilities … At the time of a fuel purchase, drivers are required to (i) enter their PIN at the fuel pump, (ii) document details … or effectively review logs to ensure that employees (i) recorded all WEX card purchases, (ii) recorded complete …
https://www.osc.ny.gov/state-agencies/audits/2019/04/10/office-people-developmental-disabilities-fuel-cardArea #12 – Information Technology Contingency Planning – Information Technology Governance
… and school personnel for the actions they must take in the event of a disruption and could significantly reduce … and can be restored whenever needed; and Storing backups in an offline and offsite location that meets the local … IT contingency planning and backup procedures can be found in the Office of the State Comptroller’s publication entitled …
https://www.osc.ny.gov/local-government/publications/it-governance/area-12-information-technology-contingency-planningState Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight. Auditors identified $41,000 in payroll payments to 12 employees that were either … the collections were not always deposited or remitted in a timely manner. In addition, the clerk did not prepare bank reconciliations …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-dinapoli-releases-municipal-school-audits-3Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Bloomingburg – Financial Operations (Sullivan County) The … oversee the treasurer’s work or require annual audits of the treasurer’s records and reports. Auditors also found … are the required annual financial reports, with the Office of the State Comptroller (OSC) or the board in a timely …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Announces Improvements to College Savings Plan to Save Money for College
… announced today. "Now's the time to take advantage of the improvements we're making to New York's 529 College … DiNapoli said. "We're making it easier for New Yorkers of all income levels to invest in their loved one's future, as the cost of obtaining a college education continues to rise. NY's 529 …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeDiNapoli: Women in New York Still Earn Far Less Than Men
… to $71,168 for men. Women’s median earnings as a share of men’s earnings in New York declined from 2021 and remained … pay gap in New York was smaller than the national average of 81 cents on the dollar in 2023, as reported in the U.S. … to make considerably less than men with the same level of education, but the pay gap narrows as education increases. …
https://www.osc.ny.gov/press/releases/2025/03/dinapoli-women-new-york-still-earn-far-less-menMedicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… Purpose To determine if Medicaid reimbursement rates for group therapy services provided by … rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended the … of Health: Overpayments for Services Also Covered by Medicare Part B (2012-S-27) Department of Health: Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … taxpayers residing outside the villages did not receive all the benefit they should have from county sales tax … for the claims reviewed, the town board did not ensure all claims were appropriately audited and approved. Out of …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Medicaid Payments Made Pursuant to Medicare Part C
… To determine if Medicaid made excessive payments for Medicare Part C cost-sharing liabilities. The audit covered … enrolled in Part C. Key Recommendations Re-evaluate the reimbursement methodology for Medicare Part C cost-sharing, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/09/medicaid-program-medicaid-payments-made-pursuant-medicare-part-cChild Protective Services (2013-MS-5)
… are needed or if certain initiatives or actions result in positive outcomes. Three of the five counties that we …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5SUNY Bulletin No. SU-134
… and Teaching Assistants represented by the Graduate Student Employees Union (BU28) who meet the eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-134-april-1-2007-stipend-increase-employees-representedDiNapoli: Pharsalia Supervisor Arrested in Alleged $123K Theft
… $123,000 in town funds. He allegedly used the funds to pay credit card bills and pad his salary an additional … also revealed that Brown allegedly used town funds to pay 100 percent of his home telephone, internet and electric …
https://www.osc.ny.gov/press/releases/2019/04/dinapoli-pharsalia-supervisor-arrested-alleged-123k-theft