Search
XVI.3 Overview – XVI. Financial Reporting
… of the New York State Financial Reporting Entity for the purpose of outlining the scope of what is and what is not included in the State's periodic financial … corporations and authorities, which maintain their own accounting systems but which report pursuant to State laws …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3-overviewSauquoit Valley Central School District - Procurement (2019M-228)
… complete report - pdf] Audit Objective Determine whether District officials ensured that competition was sought for the purchase of goods and services not subject to competitive bidding. Key Findings …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/21/sauquoit-valley-central-school-district-procurement-2019m-228UnitedHealthcare – Improper Payments for Medical Services Designated By Modifier Code 59
… To determine whether UnitedHealthcare improperly paid for medical services designated with modifier code 59 that … and retired State, participating local government and school district employees and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2015/01/08/unitedhealthcare-improper-payments-medical-services-designated-modifier-code-59Putnam Central School District – Budgeting (2015M-243)
… Purpose of Audit The purpose of our audit was to review the District’s budgeting process for the period July 1, 2013 through July 31, 2015. Background The Putnam Central School District is located in the Towns of Putnam and Dresden …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/putnam-central-school-district-budgeting-2015m-243DiNapoli to Audit Hempstead IDA, Valley Stream School District in Wake of Controversial Development Project
… Industrial Development Agency and Valley Stream Union Free School District 30. The audits will be conducted in response to … of the Green Acres Mall Project. There is no timeline for the completion of the audits. For access to state and …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-audit-hempstead-ida-valley-stream-school-district-wake-controversial-development-projectLisbon Central School District – Medicaid Reimbursements (2022M-180)
… or file Medicaid reimbursement claims to recover part of the costs associated with these services. As a result, the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180DiNapoli Releases Analysis of Executive Budget
… The $168.2 billion State Fiscal Year (SFY) 2018-19 Executive Budget proposes … resources in SFY 2018-19; Projected out-year General Fund gaps total $11.7 billion after proposed budget actions … 2018-19 Executive Budget , or go to: http://www.osc.state.ny.us/reports/budget/2018/executive-budget-report-2-13-18.pdf …
https://www.osc.ny.gov/press/releases/2018/02/dinapoli-releases-analysis-executive-budgetState Comptroller DiNapoli and Manhattan D.A. Bragg Announce Indictment of Former NYU Director of Finance for $3.5M Fraud
… Manhattan District Attorney Alvin Bragg and New York State Comptroller … today announced the indictment of CINDY TAPPE, 57, for orchestrating an approximately $3.5 million 6-year fraud … Education Resource Network (“RBE-RN”), which helps school districts improve results for English language …
https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-and-manhattan-da-bragg-announce-indictment-former-nyu-director-finance-35mSpencer-Van Etten Central School District – Information Technology (2021M-155)
… Objective Determine whether the Spencer-Van Etten Central School District (District) officials ensured District computerized … managing user accounts, providing adequate training and adopting and distributing a written information …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/spencer-van-etten-central-school-district-information-technology-2021mTown of Hempstead Industrial Development Agency and Valley Stream Union Free School District 30 – Green Acres Mall PILOT Payments (2017M-233)
… Acres Mall and Commons development projects and whether District 30 appropriately budgeted for the Green Acres payments-in-lieu of taxes (PILOTs) and … by the Town Supervisor. The Valley Stream Union Free School District 30 is located in the Town of Hempstead in …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2017/12/19/town-hempstead-industrial-development-agency-and-valleyPembroke Central School District - Investment Program (2023M-130)
… pdf] Audit Objective Determine whether Pembroke Central School District (District) officials developed and managed a … which had an average of $13.4 million available for investing. Had officials considered other legally …
https://www.osc.ny.gov/local-government/audits/school-district/2024/04/19/pembroke-central-school-district-investment-program-2023m-130Mount Morris Central School District – Online Banking (2022M-99)
… Central School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we found online banking transactions were appropriate, District officials did not secure access to online banking. In addition to sensitive information …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/04/mount-morris-central-school-district-online-banking-2022m-99Indian Lake Central School District – Medicaid Reimbursements (2021M-150)
… services provided. The District lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed. … revenues totaling $5,931, from 50 percent reimbursement of eligible costs. Key Recommendations Establish adequate procedures to ensure all documentation requirements are met to submit …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/10/indian-lake-central-school-district-medicaid-reimbursements-2021m-150Help
… Indicators Training and Webinars Archived Data and Publications Contact: 1-866-321-8503 option 4 … Help page …
https://www.osc.ny.gov/local-government/fiscal-monitoring/helpXVI.3.G Legal Compliance – XVI. Financial Reporting
… GASB Codification Section 1200 – Generally Accepted Accounting Principles and Legal Compliance , (1200.108-.111 Conflicts between Legal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3g-legal-complianceWyandanch Union Free School District – Budget Review (B25-7-3)
… 2025-26 budget. Background The Wyandanch Union Free School District (District) is located in Suffolk County. Chapter 18 … is authorized to issue the deficit obligations, and for each subsequent fiscal year during which the deficit …
https://www.osc.ny.gov/local-government/audits/school-district/2025/04/11/wyandanch-union-free-school-district-budget-review-b25-7-3Groton Central School District – Cash Management (2020M-124)
Determine whether Groton Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/groton-2020-124.pdfPittsford Central School District – Payroll (2021M-129)
Determine whether Pittsford Central School District (District) officials accurately compensated employees.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/pittsford-2021-129.pdfTioga Central School District – Cash Management (2020M-83)
Determine whether Tioga Central School District (District) officials maximized interest earnings.
https://www.osc.ny.gov/files/local-government/audits/2020/pdf/tioga-2020-83.pdfBradford Central School District – Online Banking (2022M-102)
… Audit Objective Determine whether the Bradford Central School District (District) officials ensured online banking … all authorized online banking users. Designate a computer for online banking transactions. Periodically monitor …
https://www.osc.ny.gov/local-government/audits/school-district/2022/12/02/bradford-central-school-district-online-banking-2022m-102