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Village of Cape Vincent – Payroll and Claims Auditing (2015M-131)
… controls over payroll and the claims audit process for the period June 1, 2013 through December 31, 2014. Background The Village of Cape Vincent is located in Jefferson County and has a population of approximately … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $1.8 …
https://www.osc.ny.gov/local-government/audits/village/2015/08/28/village-cape-vincent-payroll-and-claims-auditing-2015m-131Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … highway inventory list and agreement for the expenditure of highway money, including the anticipated costs. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Jefferson County Industrial Development Agency – Audit Follow-Up (2020M-70-F)
… Development Agency’s (JCIDA) progress, as of July 2024, in implementing our recommendations in the audit report released in October 2020. Background JCIDA is an independent public … Development Agencys JCIDA progress as of July 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/county/2024/11/15/jefferson-county-industrial-development-agency-audit-follow-2020m-70-fAlternate Contribution Stabilization Program
… During the 20132014 billing cycle NYSLRS employers could opt in to the Alternative Contribution Stabilization Program …
https://www.osc.ny.gov/retirement/employers/alternate-contribution-stabilization-programComptroller DiNapoli & Manhattan U.S. Attorney Announce $2.95 Million Settlement With Hospital Group For Improperly Delaying Repayment of Medicaid Funds
… Preet Bharara, the United States Attorney for the Southern District of New York, Scott J. … 800,000 in Medicaid overpayments. The settlement resolves claims under the federal False Claims Act and the New York … (the “Comptroller”) brought to Continuum’s attention a small number of claims submitted by Continuum on behalf of …
https://www.osc.ny.gov/press/releases/2016/08/comptroller-dinapoli-manhattan-us-attorney-announce-295-million-settlement-hospital-group-improperlyOpinion 97-19
… or statutory amendments that bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance … with which the fire district contracts has an interest in the contract. The interest must be disclosed pursuant to … business would have a prohibited conflict of interest in the fire district's contract with the agency. You note …
https://www.osc.ny.gov/legal-opinions/opinion-97-19Opinion 96 - 14
… or statutory amendments that bear on the issues discussed in the opinion. COMMUNITY COLLEGES -- Conflicts of Interest … prohibited by article 18 of the General Municipal Law if, in any fiscal year, the college purchases supplies from a … the consideration under other contracts with the college in which the trustee has an interest exceeds $100. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-96-14Comptroller DiNapoli Releases State Audits
… Supervision. Corcraft's mission is to employ offenders in real work situations to produce quality goods and services … of compensating controls increases the risk of favoritism in the award process. Auditors found Corcraft officials … specifications and instead used their own discretion in deciding whether and which specifications were tested. As …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… by an average of $4.1 million, totaling $16.5 million. In addition, the district appropriated fund balance at an … 2017-18 through 2021-22 while it had an operating surplus in each of those years averaging $1.1 million. As a result, … not being made aware of what the district expects to incur in overtime costs and the budgets are not transparent. …
https://www.osc.ny.gov/press/releases/2024/07/state-comptroller-dinapoli-releases-municipal-school-auditsDiNapoli and Investor Group Reach Shareholder Agreement With FirstEnergy
… modeling the practices and policies of other utilities in the United States and worldwide. In its agreement letter dated Jan. 9, FirstEnergy wrote that … Company could take to reduce its greenhouse gas emission in connection with President Obama’s goal of an 80 percent …
https://www.osc.ny.gov/press/releases/2014/01/dinapoli-and-investor-group-reach-shareholder-agreement-firstenergyMay 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Requirements Multi-Modal Projects will be accounted for in a Capital Projects Fund or in an Enterprise Fund. Capital Projects fund revenues will be recorded in subsidiary revenue account code 3505 - Multi-Modal Program …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programState Agencies Bulletin No. 762
… the Uniform or Clothing allowances in Pay Period 17L, the funds were charged to Bargaining Unit 61. Agencies do not need to Journal Transfer the funds to the Cost Center for BU 31. This will be done by OSC. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/762-change-bargaining-unit-61-bargaining-unit-31-certain-security-titlesState Comptroller DiNapoli Releases School Audits
… School District and Mount Vernon City School District . "In an era of limited resources and increased accountability, … use policies, but they have not been revised for changes in technology since December 2006. The board has also not … exceeded the statutory limit each year during the period. In addition, the district's reserve funds were not used as …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… the following local government audits were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not … and accurate manner. Auditors identified a cash shortage of $23,838 during this former clerk’s tenure. The former … audit the clerk’s records as required. As a result of the audit and subsequent investigation, the former clerk …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… ensure that bank reconciliations were properly performed. This resulted in accounting errors and the failure to file … government spending and nearly 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Herkimer County … audited or authorized before payment. Track state and local government spending at Open Book New York . Under State … open data initiative, search millions of state and local government financial records, track state contracts, …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-municipal-audits-0DiNapoli and Orange County DA Hoovler Detail Guilty Plea in Pension Fraud Case
… New York State Comptroller Thomas P. DiNapoli and Orange County District Attorney David M. Hoovler announced that on … law enforcement to hold you accountable. I thank Orange County District Attorney Hoovler for his continued … New York State Comptroller Thomas P DiNapoli and Orange County District Attorney David M Hoovler announced that on …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-and-orange-county-da-hoovler-detail-guilty-plea-pension-fraud-caseState Comptroller DiNapoli Releases Municipal Audits
… the court was collected, deposited, recorded and reported in an accurate and timely manner. The justices deposited 220 … that were not correctly deposited were not identified. In addition, auditors found their combined cash balances … the town paid an IT service provider more than $98,000 in 2019, officials did not define the provider’s …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsPublic Health – 2021 Financial Condition Report
… to establish a Basic Health Program, a new low-cost health insurance option authorized by the Affordable Care Act (ACA) and largely funded by the federal government. In New …
https://www.osc.ny.gov/reports/finance/2021-fcr/public-health