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Questar III Board of Cooperative Educational Services – Purchasing (2015M-361)
… our audit was to review the BOCES’ purchasing procedures for the period July 1, 2014 through September 30, 2015. … boards of the component districts. Budgeted appropriations for the 2015-16 fiscal year total approximately $70 million. …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/questar-iii-board-cooperative-educational-services-purchasing-2015m-361DiNapoli: Former Erie County Deputy Clerk Arrested for Stealing More Than $200,000 From County
… of former Deputy Erie County Clerk Alexander McDougall for allegedly stealing over $200,000 in county funds. … County Sheriff John Garcia, he is being held accountable for his crimes.” District Attorney Flynn said: “This … Comptroller’s Office and Erie County Sheriff’s Office for their work in this ongoing investigation. While …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-erie-county-deputy-clerk-arrested-stealing-more-200000-countySeymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash … April 27, 2015. Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and … and Fleming that are within the Auburn Enlarged City School District. The Library is governed by an elected …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Town of Stony Point – Budget Review (B6-13-15)
… and expenditure projections in the Town’s tentative budget for the 2014 fiscal year are reasonable. Background The Town … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/10/15/town-stony-point-budget-review-b6-13-15New York City School-Based Health Centers – Security and Controls Over Medications and Related Supplies (Follow-Up)
… medication transactions (e.g., medications received from or returned to the parent/guardian or student), nor did …
https://www.osc.ny.gov/state-agencies/audits/2017/03/23/new-york-city-school-based-health-centers-security-and-controls-over-medications-andPrograms for Little Learners – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Programs For Little Learners (PFLL) on its Consolidated Fiscal Reports … (CFRs) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … as needed. Other Related Audit/Report of Interest School for Language and Communication Development: Compliance …
https://www.osc.ny.gov/state-agencies/audits/2018/09/24/programs-little-learners-compliance-reimbursable-cost-manualTuition Assistance Program – Fordham University
… Education’s Rules and Regulations when certifying students for State financial aid. Background Fordham University … the Louis Calder Center in Armonk. The school’s enrollment for the 2015-16 academic year totaled 8,855 undergraduate … social work, and theology. Annual undergraduate tuition for the 2015-16 year was $46,120. TAP is an entitlement …
https://www.osc.ny.gov/state-agencies/audits/2017/01/27/tuition-assistance-program-fordham-universityOversight of Telemental Health Services
… treatment method that uses two-way, real-time interactive audio and video equipment to provide and support mental …
https://www.osc.ny.gov/state-agencies/audits/2021/06/17/oversight-telemental-health-servicesWest Babylon Union Free School District – Claims Audit (2024M-62)
… The claims auditor did not perform a proper audit of claims. As a result, there is an increased risk that goods …
https://www.osc.ny.gov/local-government/audits/school-district/2024/09/20/west-babylon-union-free-school-district-claims-audit-2024m-62Tapestry Charter School – Internal Controls Over Credit and Debit Cards (2013M-271)
… the School’s internal controls over credit and debit card use for the period July 1, 2011, to August 16, 2013. … $10 million. Key Findings While the School’s credit card policy adequately addresses many control procedures, … be considered. The policy does not define how many credit card accounts may be established, limit the number of credit …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/22/tapestry-charter-school-internal-controls-over-credit-and-debit-cardsOpinion 91-1
… This opinion represents the views of the Office of the State Comptroller at the time … §10(1)(i); COUNTY LAW, §408-a: There is no State statute which authorizes counties to extend their contracts for … subdivisions in the county under County Law, §408-a(2), are exempt from the competitive bidding requirements of …
https://www.osc.ny.gov/legal-opinions/opinion-91-1Focus on Identity Theft
Identity theft is skyrocketing. The consequences are real.
https://www.osc.ny.gov/files/reports/pdf/focus-on-identity-theft.pdfReal Property Tax Cap Information – Frequently Asked Questions
Real Property Tax Cap Information – Frequently Asked Questions
https://www.osc.ny.gov/files/local-government/property-tax-cap/pdf/faqs.pdfProblem Gambling Treatment Program
… Abuse Services (OASAS) has sufficient treatment programs for problem gamblers. Our audit covered the period January 1, … Addiction Treatment Centers, and the Queens Center for Excellence, which provides education, awareness, and … As of September 2018, individuals who call the HOPEline for problem gambling treatment are referred to the nearest …
https://www.osc.ny.gov/state-agencies/audits/2019/02/05/problem-gambling-treatment-programDiNapoli: Two Arrested for Stealing More Than $200,000 From 86-Year-Old State Pensioner
… announced the arrests of Amber Diacetis, a 30-year-old Albany resident, and Devin Zielinski, 33, for allegedly … and Zielinski were both charged with grand larceny in the second degree. Diacetis appeared before Judge Paul Peter in … by filing a complaint online at https://www.osc.ny.gov/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2024/05/dinapoli-two-arrested-stealing-more-200000-86-year-old-state-pensionerSagaponack Common School District - Fund Balance Management (2018M-53)
… (Board) appropriately managed the Sagaponack Common School District’s (District’s) fund balance. Key Findings … Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding needed reserves or …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … sign time cards showing their approval, and pre-approval for overtime was not required. In addition, the town does not … the town made purchases from the board member’s business for more than $3,000. Town of Caton – Supervisor’s Records …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-02019 Financial Condition Report – 2019 Financial Condition Report
… present the State of New York’s Financial Condition Report for the fiscal year ended March 31, 2019. New York continues … benefit from a national economic expansion that has lasted for more than a decade, however, economic risks are growing. …
https://www.osc.ny.gov/reports/finance/2019-fcrAppointment of Claims Auditor – Improving the Effectiveness of Your Claims Auditing Process
… Establishing a separate position with the responsibility for auditing claims may increase the effectiveness of this … of a claims auditing official would be beneficial for your locality. Several sections of law (see Appendix A) … would then be forwarded to the officer responsible for preparing and signing checks. After the claims auditing …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appointment-claims-auditorRotterdam-Mohonasen Central School District - Cafeteria Operations (2019M-114)
Determine if District officials are effectively managing cafeteria expenditures.
https://www.osc.ny.gov/files/local-government/audits/pdf/rotterdam-mohonasen-2019-114.pdf