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UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services (Follow-Up)
… and retired State, participating local government and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP. Civil Service contracted with UnitedHealthcare …
https://www.osc.ny.gov/state-agencies/audits/2020/01/03/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… purpose of our audit was to review the Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … in 2013-14 were approximately $651,100 funded primarily by real property taxes, sales tax, State aid, and water and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Chappaqua Central School District - Fixed Assets (2022M-186)
… - pdf] Audit Objective Determine whether Chappaqua Central School District (District) officials properly monitored and accounted for fixed assets. Key Findings District officials did not …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/chappaqua-central-school-district-fixed-assets-2022m-186Geneseo Central School District - Online Banking (2019M-172)
… complete report - pdf] Audit Objective Determine whether District officials ensured online banking transactions were appropriate and secure. Key Findings District officials did not: Follow … banking duties. Designate one computer to be used strictly for online banking transactions. Ensure that officials and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/12/13/geneseo-central-school-district-online-banking-2019m-172Licensing and Monitoring of Proprietary Schools
… Education Department’s (Department) Bureau of Proprietary School Supervision (Bureau) is verifying that schools have sufficient resources prior to initial licensing; and whether the Bureau is adequately monitoring schools and utilizing its database to look for warning flags of future closings. The audit covers the …
https://www.osc.ny.gov/state-agencies/audits/2021/01/21/licensing-and-monitoring-proprietary-schoolsRye Neck Union Free School District – Health Insurance Cost Savings (2022M-164)
… pdf] Audit Objective Determine whether Rye Neck Union Free School District (District) could achieve cost-savings by offering a … Total savings could range between approximately $130,000 and $190,000 annually if the District offered family plan …
https://www.osc.ny.gov/local-government/audits/school-district/2023/02/24/rye-neck-union-free-school-district-health-insurance-cost-savings-2022mHuntington Union Free School District – Online Banking (2022M-178)
… complete report – pdf] Audit Objective Determine whether District officials ensured online banking transactions were … online banking duties or require secondary authorization for online payments and transfers. Employees who performed … indicated they plan to initiate corrective action. … audit school huntington online banking …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/20/huntington-union-free-school-district-online-banking-2022m-178DiNapoli: Alexandria Clerk Charged In Theft of Town Fees
… town clerk of the town of Alexandria was arrested today for grand larceny related to the missing $36,742 in public funds and allegedly pocketing cash paid by residents for fines, … pocketed cash for transfer station fees, arena fees, real property surcharges and clerk fees before retiring in …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-alexandria-clerk-charged-theft-town-feesThousand Islands Central School District – Financial Management (2022M-201)
… Objective Determine whether the Thousand Islands Central School District (District) Board of Education (Board) and District … Adopt budgets that include reasonable estimates for appropriations and appropriated fund balance. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/09/thousand-islands-central-school-district-financial-management-2022m-201Opinion 2000-4
… §201(4); RETIREMENT AND SOCIAL SECURITY LAW, §113, 470: A school district is not prohibited from establishing, pursuant to a … receive post-separation cash payments of $400 per month for 120 months. You ask, in light of the provisions of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4School for Language and Communication Development – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the School for Language and Communication Development (SLCD) on its Consolidated …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/school-language-and-communication-development-compliance-reimbursable-cost-manualAnnual Financial Report
… Rules User Manual [pdf] Chart of Accounts Lookup Accounting and Reporting Manuals (ARMs) County, City, Town, Village [pdf] Fire Districts [pdf] School Districts [pdf] Accounting Bulletins Annual Report … their respective funds in the financial statements. Fire District Questionnaire Fire districts will be required to …
https://www.osc.ny.gov/local-government/required-reporting/annual-financial-reportChautauqua Lake Central School District – Procurement (2024M-3)
… Audit Objective Determine whether Chautauqua Lake Central School District (District) officials procured fuel in compliance … cost. District officials: Did not seek competition for fuel purchases made from a single vendor totaling …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Whitehall Central School District – Internal Controls Over Payroll (2013M-159)
… of Audit The purpose of our audit was to determine if the District had established effective internal controls over payroll for the period July 1, 2011, to March 31, 2013. Background The Whitehall Central School District is located in Washington County. The District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/16/whitehall-central-school-district-internal-controls-over-payroll-2013mWestport Central School District – Internal Controls Over Payroll (2014M-013)
… of Audit The purpose of our audit was to determine if the District established effective internal controls over payroll for the period of July 1, 2012 through October 31, 2013. Background The Westport Central School District is located in the Towns of Elizabethtown, …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/westport-central-school-district-internal-controls-over-payroll-2014m-013Enlarged City School District of Troy – Leave Accruals (2014M-144)
… of Audit The purpose of our audit was to determine if District employees received and used leave accruals in … employment contracts or collective bargaining agreements for the period July 1, 2012 through February 28, 2014. Background The Enlarged City School District of Troy is located in the City of Troy and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/enlarged-city-school-district-troy-leave-accruals-2014m-144State Comptroller DiNapoli Releases Municipal Audits
… payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-municipal-audits-0Pulaski Academy and Central School District - Separation Payments (2020M-20)
Assess whether separation payments to certain District officials were authorized and accurately calculated in accordance with Board-approved employment contract
https://www.osc.ny.gov/files/local-government/audits/pdf/pulaski-academy-2020-20.pdfWaterville Central School District – Criminal History Background Checks (2016M-23)
… of Audit The purpose of our audit was to determine if District officials performed proper criminal history background checks for the period July 1, 2014 through November 17, 2015. Background The Waterville Central School District is located in the Towns of Augusta, Kirkland, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/09/waterville-central-school-district-criminal-history-background-checksLittle Falls City School District - Financial Condition Management (2019M-67)
Determine whether the Board and District officials effectively managed financial condition.
https://www.osc.ny.gov/files/local-government/audits/pdf/little-falls-67.pdf