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Cambridge Central School District - Medicaid Reimbursements (2019M-109)
… report - pdf] Audit Objective Determine whether the District claimed all Medicaid reimbursements to which it was entitled for services provided to eligible students. Key Findings The … procedures to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/cambridge-central-school-district-medicaid-reimbursements-2019m-109Clymer Central School District – Financial Management (2016M-187)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2012 through April 1, 2016. Background The Clymer Central School District is located in the Towns of Clymer, French …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/12/clymer-central-school-district-financial-management-2016m-187Barker Central School District – Purchasing (2016M-208)
… Purpose of Audit The purpose of our audit was to review the District’s purchasing practices for the period July 1, 2014 through April 6, 2016. Background The Barker Central School District is located in the Town of Somerset, Niagara …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/barker-central-school-district-purchasing-2016m-208Opinion 88-1
… Postal Service); (necessity of special act authorizing) REAL PROPERTY -- Conveyances Generally (of village parking … U.S. Postal Service is an agency of the federal government for purposes of this section. GENERAL MUNICIPAL LAW, §72-h; … authorizes villages to "take, purchase, hold lease, sell and convey such real and personal property as the purposes of …
https://www.osc.ny.gov/legal-opinions/opinion-88-1Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … oversight of the library/museum’s financial activities. An accounting firm prepares the accounting records, and the … and highway–outside village funds; the fire district; and the water and lighting districts that resulted …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsRoxbury Central School District - Health Insurance Buyouts (2019M-89)
… Consult with District legal counsel about the intent of the health insurance buyouts outlined in the CBAs and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/09/roxbury-central-school-district-health-insurance-buyouts-2019m-89Roscoe Central School District - Cost-effective and Equitable Expenditure Controls (2018M-182)
… measures to minimize expenditures. Monitor the value of shared services provided by the District to ensure the …
https://www.osc.ny.gov/local-government/audits/school-district/2018/12/07/roscoe-central-school-district-cost-effective-and-equitable-expenditureApproved State Contracts and Payments
… Department of Corrections $9.5 million with Westchester County Health Care Corporation for inpatient and outpatient … with HBP Joint Venture for design and construction of the New York State Fairgrounds Exposition Center. $3.6 million … at Interchange 43 and NYS Route 21 in Sulphur Creek, Ontario County. Department of Transportation $16.6 million to …
https://www.osc.ny.gov/press/releases/1018/01/approved-state-contracts-and-paymentsCity of Yonkers – Budget Review (B23-6-6)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s … funding of $733.8 million for the Yonkers Public Schools (District) and $698.2 million for the City. The 2023-24 budget … legal process by which a property owner can challenge the real property tax assessment on a given property to reduce …
https://www.osc.ny.gov/local-government/audits/city/2023/07/07/city-yonkers-budget-review-b23-6-6Canandaigua City School District – Procurement (2022M-141)
Determine whether Canandaigua City School District (District) officials competitively procured the facilities and transportation departments’ goods and services.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/canandaigua-city-school-district-2022-141.pdfTown of Pulteney – Financial Condition (2021M-24)
… actually available, after retaining a reasonable amount for the next year. Appropriated more fund balance to finance … resulting in the general and highway funds and water district beginning 2020 with budgetary deficits. Did not … adequate oversight of the bookkeeper and provide municipal accounting training. Town officials agreed with our …
https://www.osc.ny.gov/local-government/audits/town/2021/06/25/town-pulteney-financial-condition-2021m-24Babylon Union Free School District – Medicaid Reimbursements (2022M-91)
Determine whether the Babylon Union Free School District (District) claimed Medicaid reimbursements for all eligible Medicaid services provided.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/babylon-union-free-school-district-2022-91.pdfState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … operations. As a result, there are no procedures for the accounting records to be maintained for each water district or extension to ensure that costs are equitably and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-municipal-auditsSilver Creek Central School District – Financial Management (2022M-153)
Determine whether the Silver Creek Central School District (District) Board of Education (Board) and District officials properly managed fund balance and reserves.
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/silver-creek-central-school-district-2022-153.pdfSackets Harbor Central School District – Financial Condition (2016M-89)
… Purpose of Audit The purpose of our audit was to assess the District’s financial condition for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/sackets-harbor-central-school-district-financial-condition-2016m-89Yorkshire-Pioneer Central School District – In-School Internet Connectivity (S9-22-4)
… the average wireless Internet download speed was 134 Mbps and the average ethernet cable Internet download speed was … Center (WNYRIC) monitored the District’s bandwidth usage, and the District provided a system for users to submit … focused on the Internet connectivity in school buildings and did not look at the surrounding community’s Internet …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/15/yorkshire-pioneer-central-school-district-school-internet-connectivity-s9Rochester Academy Charter School – Credit Cards (2022M-208)
audit, school district, charter school, rochester, credit cards
https://www.osc.ny.gov/files/local-government/audits/2023/pdf/rochester-academy-charter-school-2022-208.pdfNew Hartford Central School District – Payroll (2021M-149)
Determine whether New Hartford Central School District (District) officials ensured the District accurately paid employees’ salary and wages.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/new-hartford-2021-149.pdfHermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… purpose of our audit was to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period July 1, 2014 through August 31, 2015. Background The Hermon-DeKalb Central School District is located in the Towns of Canton, DeKalb, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Opinion 92-26
… in the opinion. ELECTIONS -- Board of Elections (liability for expenses of) COUNTY LAW, §361-a; ELECTION LAW, … cities and towns in the county on the basis of the taxable real property therein (see also 1981 Opns St Comp No. 81-207, … and the compensation of election officers in each election district are city, town or village charges, and subdivision …
https://www.osc.ny.gov/legal-opinions/opinion-92-26