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Controls Over Equipment (Follow-Up)
… Peoplesoft Asset Management system. The equipment includes ultrasound machines, vital sign monitors, and laptops. …
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followWatertown City School District – Procurement (2021M-176)
Determine whether Watertown City School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/watertown-2021-176.pdfHamilton Central School District – Procurement (2020M-168)
Determine whether Hamilton Central School District (District) officials sought competition for the purchase of goods and services not subject to competitive bidding.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/hamilton-2020-168.pdfAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by All Services for Kids, Inc. (All Services) on its … Services tuition and fees according to rates established by SED. These rates were based on the financial information … allocated rental expenses, cell phones used by the Executive Director's minor children, unaccounted-for …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualOpinion 2010-3
… a town on behalf of a fire protection district and an incorporated fire company is subject to a public hearing, but … You ask whether a fire protection contract between an incorporated fire company and a town on behalf of a fire … whether the cost of debt service on debt incurred by an incorporated fire company for the construction of a firehouse …
https://www.osc.ny.gov/legal-opinions/opinion-2010-3DiNapoli: East Ramapo School Budget Hampered By Deficits, Inadequate Rainy Day Funds
The East Ramapo Central School District continues to face significant fiscal stress due to unrealistic budgeting continued operating deficits and inadequate reserve funds according to a followup audit issued today by New York State Comptroller Thomas P DiNapoli
https://www.osc.ny.gov/press/releases/2016/06/dinapoli-east-ramapo-school-budget-hampered-deficits-inadequate-rainy-day-fundsThe Transportation and Warehousing Sector in New York City
… Metropolitan Transportation Authority (MTA), as the MTA is part of the public sector. Within the sector, employment … Record $32.8 Billion for Transportation Infrastructure as Part of FY 2023 Budget , April 9, 2022, at … -announces-record-328-billion-transportation-infrastructure-part-fy-2023-budget . 33 New York City, What They Are Saying: …
https://www.osc.ny.gov/reports/osdc/transportation-and-warehousing-sector-new-york-cityEast Syracuse Minoa Central School District – Information Technology (2020M-174)
… complete report - pdf ] Audit Objective Determine whether East Syracuse Minoa Central School District (District) … Determine whether East Syracuse Minoa Central School District District …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/04/east-syracuse-minoa-central-school-district-information-technology-2020mSchenectady City School District – Math Workbook Inventory (2023M-65)
… workbooks, nor did they perform annual inventory counts at year-end. As a result, officials were not aware of the large … in storage before ordering workbooks for the next school year. District officials agreed with our recommendations and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/11/10/schenectady-city-school-district-math-workbook-inventory-2023m-65Prattsburgh Central School District – Financial Management (2020M-108)
… Key Findings The Board and District officials’ actions to manage financial condition were not transparent and more taxes were levied than necessary to fund operations. The Board appropriated fund balance … through 2018-19 but none of the money was used or needed to fund operations. For the last three fiscal years the …
https://www.osc.ny.gov/local-government/audits/school-district/2020/12/18/prattsburgh-central-school-district-financial-management-2020m-108XV.16.A Overview – XV. End of Year
… summarization and reporting of unique financial data and information maintained at State agencies. Financial data and related information is required to ensure full and … collection summarization and reporting of unique financial data and information maintained at State agencies …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv16a-overviewFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
Fairport Central School District Financial Condition and Capital Improvement Project Expenditures 2013M23
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalWhite Plains City School District – Financial Management (2020M-71)
… report - pdf ] Audit Objective Determine whether the Board and District officials adopted realistic budgets and … of fund balance and reserve funds. Key Findings The Board and District officials did not adopt realistic budgets or … Determine whether the Board and District officials adopted realistic budgets and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/10/30/white-plains-city-school-district-financial-management-2020m-71Comptroller DiNapoli Releases Municipal Audits
… Alb Co Dept of Weights Measures Allegany Co Carle Place Water Dist Circleville Fire Comp Vil of Hempstead Hoags Corners Vol …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-0Candor Fire District – Controls Over Financial Activities (2014M-268)
… The cash receipts process did not have an audit trail beginning with the initial point of cash collection to …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/candor-fire-district-controls-over-financial-activities-2014m-268Pocatello Fire District - Audit Follow-Up (2016M-301-F)
… purpose of our review was to assess the Fire District’s progress, as of September 2019, in implementing our … procedures, it appears that the District has made minimal progress implementing corrective action. Of the nine audit … The purpose of our review was to assess the Fire Districts progress in implementing our recommendations in the audit …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/12/27/pocatello-fire-district-audit-follow-2016m-301-fDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… (MTA) did not collect almost $400,000 in penalty fees from Global Contact Services (GCS), a contractor who mishandled … did not collect almost $400000 in penalty fees from Global Contact Services …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableState Comptroller DiNapoli Releases School District Audits
… Thomas P. DiNapoli today announced the following school district audits were issued. Argyle Central School District – Medicaid Reimbursements (Washington County) … $13,319 — 50% of the reimbursement. Greenwich Central School District – Extra-Classroom Activities (Washington …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits-0Empire BlueCross BlueShield Selected Payments for Special Items for the Period January 1, 2011 Through March 31, 2011
… paid claims for special items according to the provisions of the agreements between Empire and its member hospitals. We … district employees and their dependents. The Department of Civil Service contracts with Empire to administer the hospitalization portion of the Empire Plan (Plan), which includes coverage for …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2011-throughOpinion 88-26
… State Police, and if so, whether it will be equal the town's debt service on the bonds. We understand, however, that … Law authorizes a town to provide an existing building to house the State Police or to finance the construction of a … its construction are outstanding. In our view, the town's retention of such an interest is necessary to ensure that …
https://www.osc.ny.gov/legal-opinions/opinion-88-26