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Clarence Central School District – Financial Condition Management (2022M-46)
… Audit Objective Determine whether the Clarence Central School District’s (District) Board of Education (Board) and District … year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Controls and Accountability of Court, Trust and Bail Funds (Follow-up)
… recommendations included in our initial report, Controls and Accountability of Court, Trust and Bail Funds ( 2013-N-1 … Court Assets Department could not accurately account for Court, Trust and Bail funds. We found discrepancies … (ATI) fees collected from bail cases. However, even after accounting for the ATI fees, there was a shortage of $882,850 …
https://www.osc.ny.gov/state-agencies/audits/2015/12/03/controls-and-accountability-court-trust-and-bail-funds-followComptroller DiNapoli Releases Municipal Audits
… were inaccurate and unreliable. Fund balances for all funds were commingled in the records, making it impossible … for officials to determine the condition of individual funds. Elba Fire Department – Controls Over Financial …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-auditsUnitedHealthcare – 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-59East Aurora Union Free School District - Procurement (2023M-125)
… Objective Determine whether the East Aurora Union Free School District (District) officials procured goods and services in … Did not request proposals within the last five years for 43 professional service contracts (91 percent of tested …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/05/east-aurora-union-free-school-district-procurement-2023m-125Comptroller DiNapoli Releases State Audits
… Transportation Authority (MTA) : Capital One Bank Accounts (2011-S-49) Auditors identified 15 MTA bank accounts that were established at Capital One Bank and were not on the MTA's list of authorized bank accounts. As of Feb. 29, 2012, these …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-state-auditsNorth Babylon Union Free School District – Online Banking (2023M-156)
… Union Free School District (District) officials ensured online banking transactions were appropriate and secure. Key Findings While we determined that online banking transactions were appropriate, the Board of … Law (GML) Section 5-a and must improve controls over online banking to ensure these transactions are secure. In …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/north-babylon-union-free-school-district-online-banking-2023m-156Seaford Union Free School District – Extra-Classroom Activities (2016M-291)
… Purpose of Audit The purpose of our audit was to review the District’s cash receipt process for extra-classroom activity funds for the period July 1, … through March 31, 2016. Background The Seaford Union Free School District is located in the Town of Hempstead in Nassau …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/seaford-union-free-school-district-extra-classroom-activities-2016m-291DiNapoli Announces Nominee for the Commission on Ethics and Lobbying in Government
… of Nancy G. Groenwegen to the Commission on Ethics and Lobbying in Government. Groenwegen previously served as … to the Comptroller from 2010 to 2019. “Nancy is well known for her integrity and independence,” DiNapoli said. “New York … rights. Groenwegen graduated from the Boston University School of Law and the State University of New York at Albany. …
https://www.osc.ny.gov/press/releases/2022/07/dinapoli-announces-nominee-commission-ethics-and-lobbying-governmentDobbs Ferry Union Free School District – Facilities Department Overtime (2023M-120)
… Audit Objective Determine whether Dobbs Ferry Union Free School District (District) officials properly approved and monitored … Officials paid 10 employees $198,716 in overtime for emergency, non-emergency and absenteeism during the …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/01/dobbs-ferry-union-free-school-district-facilities-department-overtimeChateaugay Central School District – Leave Accruals (2016M-149)
… evaluate the accuracy of employees’ leave accrual records for the period July 1, 2014 through January 31, 2016. Background The Chateaugay Central School District is located in the Towns of Bellmont, Burke and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149East Meadow Union Free School – Overtime (2022M-118)
… employees. The Department’s overtime costs were 97 percent of the District’s total overtime costs during our audit … approval. District officials paid $31,486 for 605 hours of overtime worked without supervisory approval. District … owed by the District annually to the State, for its share of the cost of the employees’ retirement benefits. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/east-meadow-union-free-school-overtime-2022m-118State Comptroller DiNapoli Releases Municipal Audits
… today announced his office completed audits of Bolton Fire District , Town of Deer Park , East Bloomfield Fire District … fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … and adopted unrealistic budgets. The lack of accurate accounting records also increases the risk of loss or …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-audits-0Brushton-Moira Central School District – Financial Condition (2015M-340)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period July 1, 2012 through September 30, 2015. Background The Brushton-Moira Central School District is located in the Towns of Bangor, Brandon, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/brushton-moira-central-school-district-financial-condition-2015m-340Harborfields Central School District – Information Technology Asset Management (2024M-9)
… appropriately safeguarded. For example, we selected 50 of the District’s IT assets to locate the assets and confirm …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/harborfields-central-school-district-information-technology-assetThe Kelberman Center, Inc. – Compliance With the Reimbursable Cost Manual
… expenses reported on Kelberman’s 2016 and 2017 CFRs for the fiscal year ended June 30, 2017. About the Program … rates set by SED. The reimbursement rates are based on school year financial information, including costs that … staff, non-audit services provided by a registered public accounting firm, expenses not related to the Promise Program, …
https://www.osc.ny.gov/state-agencies/audits/2020/12/23/kelberman-center-inc-compliance-reimbursable-cost-manualUnitedHealthcare – Overpayments for Out-of-Network Anesthesia Services Provided at In-Network Ambulatory Surgery Centers (Follow-Up)
… included in our initial audit report, Overpayments for Out-of-Network Anesthesia Services Provided at In-Network … 1.2 million active and retired State, local government and school district employees, and their dependents. NYSHIP’s primary …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/unitedhealthcare-overpayments-out-network-anesthesia-services-provided-network-ambulatoryEastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… report - pdf] Audit Objective Determine whether the District sought competition for its professional service providers. Key Findings District … or approve detailed resolutions for all individuals and firms that provide professional services. District …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalKenmore-Town of Tonawanda Union Free School District – Change Orders (2022M-41)
… Determine whether the Kenmore-Town of Tonawanda Union Free School District (District) Board of Education (Board) and District … 31 change orders, totaling over $860,000 that were for the same or similar types of material or service. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-change-orders-2022m-41Belleville-Henderson Central School District – Financial Condition (2016M-46)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition … Central School District is located in the Towns of Adams, Ellisburg and Henderson in Jefferson County. The … 475 students, is governed by an elected seven-member Board of Education. The 2015-16 general fund budgeted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/belleville-henderson-central-school-district-financial-condition-2016m-46