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Crown Point Fire District – Board Oversight (2024M-29)
… records and reports. Required annual financial reports (AFRs) for 2018 through 2022 were not filed. When AFRs are not filed in a timely manner, it results in … Ensure an annual audit is performed and the required AFRs are properly filed. District officials generally agreed …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/31/crown-point-fire-district-board-oversight-2024m-29Town of Oyster Bay - Financial Condition Management (2020M-74)
… funds have carried repeated fund balance deficits, while two other funds have accumulated unrestricted fund balances … comprehensive written plans and policies, including a multiyear financial plan, fund balance policy and reserve policy. Key Recommendations Develop a comprehensive written multiyear financial plan and written …
https://www.osc.ny.gov/local-government/audits/town/2020/09/04/town-oyster-bay-financial-condition-management-2020m-74Village of Penn Yan – Water Treatment Plant Overtime (2025M-6)
… costs associated with pensionable overtime earnings. For the period June 1, 2021 through November 22, 2024, we … and Deputy Director did not approve overtime hours prior to the WTP operators working overtime as required by the … in containing excessive amounts of overtime being charged to ratepayers. Village officials agreed with our findings …
https://www.osc.ny.gov/local-government/audits/village/2025/07/25/village-penn-yan-water-treatment-plant-overtime-2025m-6Town of Champion Great Bend Fire District – Internal Controls Over Financial Operations (2015M-019)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/17/town-champion-great-bend-fire-district-internal-controls-over-financialHoltsville Fire District – Financial Management (2025M-4)
… District officials disagreed with certain aspects of our findings but indicated they planned to initiate corrective action. Appendix C includes our comment on an issue raised in the District’s response … 3 of the New York State General Municipal Law (GML). Our methodology and standards are included in Appendix D. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/09/19/holtsville-fire-district-financial-management-2025m-4Putnam/Northern Westchester Board of Cooperative Educational Services – Information Technology and Claims Auditing (2016M-205)
… and meaningful audit of claims prior to approving them for payment. …
https://www.osc.ny.gov/local-government/audits/boces/2016/09/30/putnamnorthern-westchester-board-cooperative-educational-services-informationWatertown City School District – Procurement (2021M-176)
… District (District) officials sought competition for the purchase of goods and services not subject to competitive … Key Findings District officials did not always comply with the District’s procurement policy and seek competition for the purchase of goods and services not subject to competitive …
https://www.osc.ny.gov/local-government/audits/school-district/2022/01/14/watertown-city-school-district-procurement-2021m-176Seneca Falls Central School District – Procurement (2021M-201)
… 21 of 40 purchases (53 percent) we reviewed that were subject to competitive bidding and quote thresholds … or document an exception from soliciting competition for services provided by six professional service providers that were paid a total of $895,668. The District did not have …
https://www.osc.ny.gov/local-government/audits/school-district/2022/03/25/seneca-falls-central-school-district-procurement-2021m-201Westhill Central School District – Information Technology (2021M-32)
… officials did not: Monitor employee Internet use. Eight of 10 employees’ computers we reviewed were used for personal …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/09/westhill-central-school-district-information-technology-2021m-32Otsego Northern Catskills Board of Cooperative Educational Services – Fixed Assets (2021M-88)
Determine whether Otsego Northern Catskills Board of Cooperative Educational Services ONC BOCES officials properly monitored and accounted for fixed assets
https://www.osc.ny.gov/local-government/audits/boces/2021/07/30/otsego-northern-catskills-board-cooperative-educational-services-fixed-assets-2021mJefferson-Lewis-Hamilton-Herkimer-Oneida Board of Cooperative Educational Services – Procurement (2022M-128)
Determine whether JeffersonLewisHamiltonHerkimerOneida Board of Cooperative Educational Services BOCES officials used competitive methods when procuring goods and services
https://www.osc.ny.gov/local-government/audits/boces/2022/12/02/jefferson-lewis-hamilton-herkimer-oneida-board-cooperative-educational-servicesCourse Offerings
… City University of New York (CUNY) is effectively matching course offerings to student demand. Our audit covered the … there is no system-wide policy specifying when additional course sections should be added. Instead, departments at each … officials at the five senior colleges and were told that course schedules are established using enrollment data from …
https://www.osc.ny.gov/state-agencies/audits/2020/09/01/course-offeringsFour Individuals Charged in Widespread Scheme to Defraud Medicare and Other Health Insurance Providers Through Fraudulent Medical Corporations and False Billing Resulting in Tens of Millions of Dollars in Losses
… announced the unsealing today of an indictment charging JAMES SPINA, JEFFREY SPINA, ANDREA GROSSMAN, and KIMBERLY … multiple different qualified individuals. But in reality, JAMES SPINA and JEFFREY SPINA, who are doctors of … medical service corporations. According to the indictment, JAMES SPINA and JEFFREY SPINA, together with GROSSMAN, made …
https://www.osc.ny.gov/press/releases/2018/08/four-individuals-charged-widespread-scheme-defraud-medicare-and-other-health-insurance-providersHealth Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… through LeadWeb, a system used to carry out the required case management and follow-up activities for affected … by DOH prior to the audit scope for not maintaining proper case documentation and the same county department was … later said it coordinated a review of paper and electronic case files at the five local departments after the audit …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programMedicaid Program - Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up) (2018-F-14) 30-Day Response
To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-18f14-response.pdfPlainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … Union Free School District is located in the Town of Oyster Bay, Nassau County. The District operates five … District officials overestimated expenditures by a total of more than $15 million (6 percent) for fiscal years 2013-14 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraHorseheads Central School District – Financial Condition (2016M-138)
… it appeared that the District needed to both increase its tax levy and use fund balance to close projected budget gaps. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138Trumansburg Central School District – School Lunch Operations (2015M-171)
… that meals offered to students are nutritious and prepared in the most economical and productive manner possible for the … and Ulysses in Tompkins County; the Town of Covert in Seneca County; and the Town of Hector in Schuyler County. The … in the high school, middle school and elementary school buildings. The District’s budgeted appropriations for the …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/21/trumansburg-central-school-district-school-lunch-operations-2015m-171Palmyra-Macedon Central School District – Reserves and Fund Balance (2015M-336)
… Purpose of Audit The purpose of our audit was to review the District’s fund balance and … Central School District is located in the Towns of Palmyra, Macedon and Walworth in Wayne County and … students, is governed by an elected nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/palmyra-macedon-central-school-district-reserves-and-fund-balance-2015mState Agencies Bulletin No. 298
… Questions regarding this bulletin may be directed to the Payroll Deductions mailbox. Employees with questions on their …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/298-changes-processing-deferred-compensation-calendar-year-2002