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Islip Union Free School District – Financial Condition (2013M-213)
… of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2011, to April 30, 2013. Background The Islip Union Free School District is located in the Town of Islip in Suffolk …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/islip-union-free-school-district-financial-condition-2013m-213State Comptroller DiNapoli Releases School District Audits
… 3 percentage points. Marcellus Central School District – Online Banking (Onondaga County) Officials segregated the duties of employees responsible for online banking transactions, but they did not strengthen … for all electronic transactions. Auditors found the online banking policy does not clearly indicate how online …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Psychotherapeutic Evaluational Programs, Inc. dba Parsons Preschool – Compliance With the Reimbursable Cost Manual
… directly related to the special education program, and sufficiently documented pursuant to the State Education … focused primarily on expenses claimed on Parson’s CFR for the fiscal year ended June 30, 2015, and included certain … on fixed fees. Parsons collaborates with the North Side School (North Side) to offer SCIS classes. In addition, North …
https://www.osc.ny.gov/state-agencies/audits/2019/12/16/psychotherapeutic-evaluational-programs-inc-dba-parsons-preschool-compliance-reimbursableThree Village Central School District – Financial Operations (2021M-141)
… oversight. Present all claims to the claims auditor for review and approval prior to payment. At least $37.9 …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/17/three-village-central-school-district-financial-operations-2021m-141Wyandanch Union Free School District – Budget Review (B20-7-7)
… 2020-21 budget. Background The Wyandanch Union Free School District, located in Suffolk County, adopted a budget of $71.7 million for 2020-21. Key Finding Significant estimated revenues and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/07/14/wyandanch-union-free-school-district-budget-review-b20-7-7Niagara Wheatfield Central School District – Financial Condition (2014M-364)
Niagara Wheatfield Central School District Financial Condition 2014M364
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/10/niagara-wheatfield-central-school-district-financial-condition-2014m-364Rye City School District – Payroll (2024M-2)
… report – pdf] Audit Objective Determine whether Rye City School District (District) officials ensured overtime was properly … record or pay overtime. District officials did not budget for approximately $600,000 of incurred overtime, and …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/21/rye-city-school-district-payroll-2024m-2Town of Lexington – Town Clerk (2017M-188)
… whether the Town Clerk recorded, deposited, remitted and reported all money in a timely and accurate manner for the period January 1, 2014 through November 10, 2016. … and is governed by an elected five-member Town Board. Real property taxes collected for the audit period totaled …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-lexington-town-clerk-2017m-188Morristown Central School District – Claims Audit Process (2016M-257)
… of Audit The purpose of our audit was to examine the District’s claims audit process for the period July 1, 2014 through March 31, 2016. Background The Morristown Central School District is located in the Towns of Morristown, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/16/morristown-central-school-district-claims-audit-process-2016m-257Southern Westchester Board of Cooperative Educational Services – Information Technology (2024M-38)
… personal, private and sensitive information or disable the network. 16 IT assets could not be traced to or from … system and 40 IT assets were not properly recorded in the system. Key Recommendations Develop written procedures …
https://www.osc.ny.gov/local-government/audits/boces/2024/08/09/southern-westchester-board-cooperative-educational-services-information-technologyTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… the exemptions totaling $667,938 that the Assessor granted to 23 property owners. We determined that 85 of the … totaling approximately $644,523 that were granted to the 23 property owners lacked one or more pieces of documentation the Assessor and we needed to verify the property owners met the exemption criteria. As …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Village of Bloomingburg - Financial Operations (2019M-246)
… operations and whether the Treasurer prepared financial records and filed reports. Key Findings The Board did not … work or require annual audits of the Treasurer’s records and reports. The Treasurer did not provide regular … are the annual financial reports, with the Office of the State Comptroller (OSC) or the Board in a timely manner. Key …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-bloomingburg-financial-operations-2019m-246XVI.2 Financial Reporting Policies – XVI. Financial Reporting
… incorporated in the Codification of Governmental Accounting and Financial Reporting Standards (GASB … 2010, the GASB issued Statement 62, Codification of Accounting and Financial Reporting Guidance Contained in … Research Bulletins of the American Institute of Certified Public Accountants’ (AICPA) Committee on Accounting …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policiesMedicaid Program – Managed Care Payments for Services Not Coordinated Through Recipient Restriction Program Providers
… Medicaid recipients who demonstrate a pattern of misusing and abusing the Medicaid program. Medicaid recipients in the … or via referral from those providers. Generally, claims for non-emergency services submitted for a restricted … inpatient, practitioner, laboratory, and durable medical equipment services on behalf of Medicaid recipients who had …
https://www.osc.ny.gov/state-agencies/audits/2024/11/26/medicaid-program-managed-care-payments-services-not-coordinated-through-recipientUCP of Niagara County dba Empower – Compliance With the Reimbursable Cost Manual
… of the approved staffing ratios $198,461 in unsupported salary costs $42,220 in other than personal service (OTPS) …
https://www.osc.ny.gov/state-agencies/audits/2024/06/21/ucp-niagara-county-dba-empower-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases School District Audit
… could have saved at least $49,448 by using the Office of General Services contract price. In addition, officials … have paid $74,980 to a local gas station. The erroneous payments comprised $57,415 in taxes and $17,565 in finance … spending, the state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-auditNew York Mills Union Free School District – Financial Management (2016M-107)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices for the period July 1, 2014 through November 30, 2015. Background The New York Mills Union Free School District is located in the Towns of Whitestown and New …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/new-york-mills-union-free-school-district-financial-management-2016m-107Town of Willing – Town Supervisor’s Financial Duties (2021M-68)
… maintained adequate records, prepared appropriate reports and provided adequate oversight of the bookkeeper. Key … The Town’s bookkeeper maintained adequate records and the accounting records we reviewed were accurate and complete, … Monthly financial reports were not always prepared for and submitted to the Town Board (Board), and reports did …
https://www.osc.ny.gov/local-government/audits/town/2021/08/20/town-willing-town-supervisors-financial-duties-2021m-68Chazy Union School District – Payroll (2015M-252)
… District’s payroll process provided adequate supervision and oversight. Key Recommendations There are no …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252East Syracuse Minoa Central School District – Financial Software Access Rights (2016M-41)
… The purpose of our audit was to determine if access to the District’s financial software was appropriately limited and monitored for the period July 1, 2014 through December 23, 2015. Background The East Syracuse Minoa Central School District is located in the Towns of Manlius, Cicero, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/east-syracuse-minoa-central-school-district-financial-software-access