Search
Frontier Central School District - Procurement of Professional Services (2018M-98)
… [read complete report - pdf] Audit Objective Determine whether the District … and applicable statutory requirements and whether payments for such services were for proper District purposes. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/frontier-central-school-district-procurement-professional-services-2018mAndes Central School District - Cafeteria Operations (2019M-26)
… School lunch fund operating deficits averaged $67,000 over the last three years (excluding general fund transfers). The District has the lowest average daily participation for breakfast and …
https://www.osc.ny.gov/local-government/audits/school-district/2019/04/12/andes-central-school-district-cafeteria-operations-2019m-26Oversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15)
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15.pdfOversight of Juvenile Detention Facilities (Outside New York City) (2023-S-15) 180-Day Response
To determine whether the Office of Children and Family Services (OCFS) adequately oversees juvenile justice facilities for youth placed in local detention facilities to ensure they meet State regulations for the health and safety of juveniles and staff.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2025-23s15-response.pdfDiNapoli: Three Arrested in Connection With Over $1 Million Medicaid Transportation Fraud Scheme
… It is not just an example of theft and fraud from the public, but the exploitation of people for profit. I would … resident Mtui, 46. Kaiza, 47, is the operational manager and is also a New York state resident. Taylor, 42, is … taking office in 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight …
https://www.osc.ny.gov/press/releases/2023/08/dinapoli-three-arrested-connection-over-1-million-medicaid-transportation-fraud-schemeOpinion 2003-5
… of any general, special or local law or administrative code to the contrary" (see also Matter of Tuffillaro v City …
https://www.osc.ny.gov/legal-opinions/opinion-2003-5State Comptroller DiNapoli Calls on Corporations to Disclose Political Spending
… political discourse has magnified significant risks for corporations that contribute to political causes. It … Zoom Video Communications , ask the companies to publicly report monetary and nonmonetary contributions and expenditures (direct and indirect) to any campaign for or against a candidate, or to influence public opinion on …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-calls-corporations-disclose-political-spendingTompkins County – Solid Waste (2014M-336)
… Manager has instituted various programs to divert waste from the landfill and monitors program effectiveness by …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/tompkins-county-solid-waste-2014m-336XII.9.A Obtaining Statewide Financial System Payment Data – XII. Expenditures
… … The Office of the State Comptroller OSC will provide Business Units with certain Statewide Financial System SFS payment data upon the Business Units request …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9a-obtaining-reports-or-information-office-state-comptrollerHorseheads Fire District #1 - Board Oversight (2019M-82)
… [read complete report - pdf] Audit Objective Determine whether the Board … multiyear financial and capital plans, including a plan for reserves, to establish long-term objectives for funding long-term needs. Establish reserves to reduce the …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/06/28/horseheads-fire-district-1-board-oversight-2019m-82Bethlehem Public Library – Selected Cash Receipts (2014M-254)
… Purpose of Audit The purpose of our audit was to examine the Library’s internal controls for over-the-counter cash receipts for … 2014. Background The Bethlehem Public Library is located in the Town of Bethlehem, Albany County, and is governed by …
https://www.osc.ny.gov/local-government/audits/library/2014/11/07/bethlehem-public-library-selected-cash-receipts-2014m-254State Comptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today the … apartments and several areas that could use improvement. New York State Health Insurance Program: United HealthCare …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases State Audits
… (2016-S-65) DOH is generally meeting its obligations for conducting background checks on unlicensed employees of … a result, the individuals could have been allowed to work for periods ranging from 2 months to as long as 28 months. Of … Plan Drug Rebates (Follow-Up) (2017-F-6) An initial audit report issued in December 2015, identified $710,284 in rebate …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-state-audits-0Crown Point Central School District - Claims Auditing (2018M-76)
… [read complete report - pdf] Audit Objective Determine whether claims were supported by adequate documentation, for appropriate purposes and audited and approved before … audited and approved the claims. Claims totaling $30,125 for 25 check disbursements made during the audit period were …
https://www.osc.ny.gov/local-government/audits/school-district/2018/06/08/crown-point-central-school-district-claims-auditing-2018m-76Meridale Fire Department and Emergency Squad - Cash Receipts and Disbursements (2018M-203)
… [read complete report - pdf] Audit Objective Determine whether Department … contain adequate information regarding bills approved for payment. Key Recommendations Segregate cash receipt and … information regarding the bills that membership approved for payment. Department officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/01/04/meridale-fire-department-and-emergency-squad-cash-receipts-andBroadalbin Youth Commission - Financial Operations (2018M-19)
… complete report - pdf] Audit Objective Determine whether: The participating municipalities entered into an intermunicipal agreement to govern the Commission. Collections were adequately documented and deposited. The Board ensured that claims were properly audited, …
https://www.osc.ny.gov/local-government/audits/joint-activity/2018/10/05/broadalbin-youth-commission-financial-operations-2018m-19Elmira Heights Central School District - Nonresident Tuition (2019M-120)
… [read complete report - pdf] Audit Objective Determine whether District … tuition accurately and timely, they did not timely bill for nonresident students placed in the District. Key … specifying the timely submission of attendance dates for nonresident students placed at the District to the School …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/16/elmira-heights-central-school-district-nonresident-tuition-2019m-120Greenport Union Free School District - Bank Reconciliations (2019M-161)
… and have initiated or indicated they planned to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/11/greenport-union-free-school-district-bank-reconciliations-2019m-161Lake Pleasant Central School District – Payroll (2016M-8)
… Purpose of Audit The purpose of our audit was to review the District’s calculation of its employees’ wages and salaries for the … The Lake Pleasant Central School District is located in the Town of Lake Pleasant and the Village of Speculator in …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/18/lake-pleasant-central-school-district-payroll-2016m-8DiNapoli: Paycheck Protection Program in NYC Stumbled, but Finding Footing
… to major lenders, according to a report released today by State Comptroller Thomas P. DiNapoli. “The PPP was meant to … of PPP loan disbursements, which began in April 2020, an average of 7 percent of all businesses in the city received …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-paycheck-protection-program-nyc-stumbled-finding-footing