Search
Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 residents. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… state is spending federal funding,” said Citizens Union Executive Director Betsy Gotbaum, “With such large sums of … director of BetaNYC , a public interest technology non-profit. “As we figure out how to support those who have …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) … Determine whether the Western Regional OffTrack Betting Corporation Corporation …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered … covered the period January 1, 2012 to December 31, 2016 for prescription drugs and January 1, 2012 to December 31, …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… If warranted, establish a capital reserve to accumulate funds for future capital equipment purchases. District …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that … the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryTown of Indian Lake – Reserves and Justice Court Operations (2014M-330)
… 31, 2014. Background The Town of Indian Lake is located in Hamilton County and has a population of approximately … reserve funds and did not make reserve fund expenditures in accordance with State law. One Justice did not perform … adequate bail records. Key Recommendations Refund moneys in the non-legally established reserve funds to the operating …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/03/06/town-indian-lake-reserves-and-justice-court-operations-2014m-330GASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Officers GASB Statement No. 33 provides accounting and reporting guidelines for nonexchange transactions. A … GASB Statement No 33 provides accounting and reporting guidelines for nonexchange transactions …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Mina – Financial Management and Vehicle Fuel Procurement (2014M-34)
… Town’s financial management and fuel procurement practices for the period of January 1, 2012 through January 6, 2014. … an elected five-member Town Board. Budgeted appropriations for 2013 totaled almost $850,000. Key Findings The Board did … Towns financial management and fuel procurement practices for the period of January 1 2012 through January 6 2014 …
https://www.osc.ny.gov/local-government/audits/town/2014/06/06/town-mina-financial-management-and-vehicle-fuel-procurement-2014m-34DiNapoli: Public Authorities Borrow and Spend Billions With Limited Transparency, Accountability
… Public authorities in New York have accumulated $267 billion in debt, the equivalent of $13,487 for every resident in the state, according to a … DiNapoli. The amount of debt reported by state and local authorities is now posted on DiNapoli’s transparency website, …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-public-authorities-borrow-and-spend-billions-limited-transparency-accountabilityTown of Hornellsville – Financial Management and Town Clerk Operations (2014M-21)
… for the 2013 fiscal year totaled $1.8 million. Key Findings Repeated appropriation of fund balance drove the … Clerk did not deposit money intact or in a timely manner. Key Recommendations Address the declining fund balances in … adopt structurally balanced budgets with less dependence on using fund balance to finance operations. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2014/05/21/town-hornellsville-financial-management-and-town-clerk-operations-2014m-21Town of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… activities and the Town’s fleet management program for the period January 1, 2011, to May 8, 2013. Background … six-member Town Board is the legislative body responsible for overseeing the Town’s operations and finances. The Town’s … Findings The Town Comptroller has not properly accounted for and reported reserve funds and other restricted moneys. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… May 31, 2012. Background The Town of Alexandria is located in Jefferson County and has a population of about 4,000. The … quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Madison Central School District - Reserves and Debt Service Fund (2019M-63)
… - pdf] Audit Objective Determine whether reserve funds and the debt service fund balance were reasonable. Key … written reserve fund policy. Review all reserves and determine if the amounts are necessary, reasonable and in compliance with statutes. To the extent they are not, …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/madison-central-school-district-reserves-and-debt-service-fund-2019m-63Town of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… The Town of Barre is located in Orleans County and had a population of 2,025 as of the 2010 census. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… build for the future. “The state’s economy continues to be in a stronger position, which has fueled revenue growth for … on solid financial footing. There are cautionary signs in the global marketplace that should be watched closely. … done to assist the areas of the state not equally sharing in the state’s economic prosperity. “This is a good time for …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposalsMedicaid Program – Suspicious and Fraudulent Medicaid Payments to Affiliated Brooklyn Dentists
… dentists. Key Findings We identified about $2.3 million in highly suspicious and possibly fraudulent claims that were … on June 17, 2010, the dentists' two offices were open for a total of 19 hours. However, the dentists submitted claims … that were purportedly provided by another affiliated dentist. In addition, the dentists paid staff to recruit …
https://www.osc.ny.gov/state-agencies/audits/2013/04/04/medicaid-program-suspicious-and-fraudulent-medicaid-payments-affiliated-brooklyn-dentistsDiNapoli: Former West Carthage Housing Authority Executive Director and Mother Arrested
… for their actions. The individuals charged in this case stole funds from unsuspecting citizens that relied on … back in court on March 28 th . The charges filed in this case are merely accusations and the defendants are presumed …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-former-west-carthage-housing-authority-executive-director-and-mother-arrestedOtsego County Soil and Water Conservation District – Board Oversight (2023M-117)
… or ensure that authorized disbursements were supported and for appropriate District purposes. As a result, District … excess tree purchases, late fees, interest, unused cell phone accounts, sales tax and lease payments for a copier …
https://www.osc.ny.gov/local-government/audits/district/2024/03/29/otsego-county-soil-and-water-conservation-district-board-oversight-2023m-117Debt Approvals for Public Authorities, Municipalities, School Districts and District Corporations
… to sell their bonds or notes at private sale, regardless of limitations on private sales otherwise in law. New York … County must secure the Comptroller’s approval of the terms and conditions of their bonds and notes when they are … and criteria for the State Comptroller's review of the terms and conditions of certain municipal and public …
https://www.osc.ny.gov/debt/approvals