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State Comptroller DiNapoli Releases School District Audits
… not properly monitor and account for fixed assets. Thirty-two of the assets tested and valued at $64,300 were not … price of more than $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Lockport Housing Authority – Executive Director’s Compensation (2015M-329)
… are appointed by the Mayor of the City of Lockport and two Commissioners are tenant representatives elected by …
https://www.osc.ny.gov/local-government/audits/city/2016/05/06/lockport-housing-authority-executive-directors-compensation-2015m-329Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… comprises a Mayor, who is the chief executive officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were funded mainly by …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsState Comptroller DiNapoli Releases School District Audits
… In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit accrued …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)
… we identified in the initial report, having implemented two recommendations and partially implemented three …
https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-followEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… were paid for a higher amount than what was actually owed. Two vendors had initiated a combined total of 137 electronic …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… claims is 80 percent of the R&C rate for the service. R&C rates are updated every six months. From January 1, 2017 … million for 255,807 out-of-network claims based on R&C rates. Key Findings United's automated claims processing … the two most recent R&C rate periods (i.e., reimbursement rates from the prior 12 months) to process all R&C claims – …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… $869,436 in reimbursable costs on its CFR for two rate-based preschool special education programs …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
… to the employees leaving District service. Except for two minor exceptions, which we discussed with District …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… the sewer fund. Key Findings The Board did not ensure that all claims were audited, were audited prior to payment, and did not properly audit all claims to ensure they included evidence of receipt and … required by the Village’s procurement policy. Ensure that all claims are presented for audit by the Clerk. Ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240State Comptroller DiNapoli Releases School District Audits
… district paid 11 professional service providers a total of $189,000 without using requests for proposals as required …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-school-district-auditsTown of East Fishkill –Financial Condition (2014M-139)
… the sewer rent charges from 2009 through 2013 although two of the sewer districts had repeated operating deficits. …
https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139Internal Controls Over Selected Financial Operations
… allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s handling of reimbursement requests to NGB resulted in nearly $1.27 million in lost reimbursements. DMNA did not …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsVillage of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… budget modifications prior to over-expending budget lines. While the credit card policy includes documentation …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150Town of East Hampton - Budget Review (B21-7-11)
… While the Town has not used contingency funds in the last two fiscal years, we recommend that the Town carefully …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… surplus funds that exceeded the legal limit in the past two years. Although the District appropriated more than $1 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188New York State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… the New York City Financial Control Board: “Federal relief and higher revenues in City Fiscal Year (FY) 2022 allowed the city to build reserves and other budgetary cushion, but many of the potential fiscal … in the coming years that will require fiscal discipline and preparation. “The enormity of these risks requires the …
https://www.osc.ny.gov/press/releases/2022/09/new-york-state-comptroller-thomas-p-dinapoli-statement-nyc-financesLong Beach City School District – Financial Management (2023M-147)
… of the general fund’s excess fund balance at the end of two of the four fiscal years reviewed to the capital projects …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/09/long-beach-city-school-district-financial-management-2023m-147