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State Comptroller DiNapoli Releases School Audits

… (Clinton County) The district lacked adequate procedures to ensure Medicaid claims were submitted and reimbursed for … Because district officials did not always seek competition to secure professional services, the services may not have …

https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0

Lily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)

… for 10 of the 18 months in our audit period. We reviewed all 226 disbursements totaling $54,054 made during the period … written monthly and annual reports. Review and authorize all claims prior to payment to ensure that they have …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financial

Comptroller DiNapoli Releases Municipal Audits

… that disbursements were properly supported and approved for District purposes. The Assistant Treasurer admitted to … resulted in an increase in the combined fund balance for the general, water and sewer funds from $2.4 million in … systems. Auditors reviewed the web browsing history for 10 computers used by 10 employees and found significant …

https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits

Facility Oversight and Timeliness of Response to Complaints and Inmate Grievances

… and Community Supervision (DOCCS) facility operations, but does not analyze and track the information. As a result, the …

https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievances

City of Batavia – Awarding Contracts for Goods and Services (2013M-296)

… Purpose of Audit The purpose of our audit was to review the City’s purchasing process for the period April … professional services. The City awarded contracts to four out of seven professional service providers without … as a result of their past history of providing services to the City. Payments to these four vendors totaled $260,987 …

https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296

State Agencies Bulletin No. 919

… changes that are required to apply the proper taxation for employees who are receiving a retroactive military … Employees Employees receiving a retroactive pay increase for military stipend Effective Date(s) August 19, 2009 … stipend payments be exempt from Social Security and Medicare taxes. Payroll Bulletin No. 914 (Change in Taxation …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipend

Olcott Fire Company, Inc. – Financial Operations (2013M-124)

… with his personal credit card and for unsubstantiated restaurant purchases. Key Recommendations Establish an …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/olcott-fire-company-inc-financial-operations-2013m-124

Lakeville No. 2 Fire District – Oversight of Financial Operations (2013M-25)

… Purpose of Audit The purpose of our audit was to assess the oversight of the District’s financial operations for the period January 1, 2011, to December 27, 2012. Background The Lakeville No. 2 Fire … and materials totaling $41,790 were rendered by and paid to a construction company with close ties to the District. …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/17/lakeville-no-2-fire-district-oversight-financial-operations-2013m-25

Jericho Fire District – Professional Services (2012M-236)

… methods when procuring professional services. We reviewed all five professional services providers who received at … that District officials enter into written agreements with all professional service providers. Document approval of …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236

Afton Fire District – Internal Controls Over Financial Operations (2013M-248)

… the State Comptroller’s Office each year, the Treasurer does not present the Board with budget-to-actual reports for …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248

Youth Facility Chargeback Rates to Localities (Follow-Up)

… of implementation of the seven recommendations included in our original report, Youth Facility Chargeback Rates to … juvenile facility chargeback rates correctly. However, in general, OCFS has been deficient in revising its rates in a timely manner, as well as in …

https://www.osc.ny.gov/state-agencies/audits/2014/01/16/youth-facility-chargeback-rates-localities-follow

Franklin County – Fiscal Stress (2013M-252)

… Purpose of Audit The purpose of our audit was to review the County’s financial condition for the period January 1, 2009, to June 30, 2013. Background Franklin County is located in … significant amounts of fund balance and reserves to finance operations. The County’s enterprise infirmary fund …

https://www.osc.ny.gov/local-government/audits/county/2013/10/04/franklin-county-fiscal-stress-2013m-252

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… that student treasurers are adequately accounting for all collections or remitting them to the central treasurers … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77

XIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures

… or exchanged. The asset arises from contractual or other legal rights, regardless of whether those rights are …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructure

Efficiency of Warehouse Space (Follow-Up)

… Objective To determine the extent of implementation, as of April 2022, … and Government Efficiency (SAGE) Commission was formed to streamline State government operations by eliminating …

https://www.osc.ny.gov/state-agencies/audits/2022/05/25/efficiency-warehouse-space-follow

Child Development Center of the Hamptons Charter School – Financial Management (2013M-98)

… paid each month – documentation that supports information in the financial reports. Key Recommendations Follow the …

https://www.osc.ny.gov/local-government/audits/school-district/2013/07/05/child-development-center-hamptons-charter-school-financial-management

Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)

… These budgeting practices created operating deficits that have contributed to ongoing fund balance deficits in the … revenue without which the fund balance deficit would have been even greater. The Board failed to audit all claims … interest in a contract with the Village. Village officials have not adopted comprehensive IT policies and procedures …

https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-information

CVS Health - Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service (Follow-Up)

… The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil Service … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …

https://www.osc.ny.gov/state-agencies/audits/2020/12/29/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-service-follow