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May 1998: Accounting Requirements and Program Information for Multi-Modal Transportation Program
… Issued To: New York State Chief Fiscal Officers of Counties, Cities, Towns and … expenditures will be classified by functional unit based on the type of project being undertaken. Enterprise funds … following overview is based on information provided by the State Legislature and by the Department of Transportation: …
https://www.osc.ny.gov/local-government/publications/may-1998-accounting-requirements-and-program-information-multi-modal-transportation-programSchenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … was created in 1978, is governed by a seven-member Board of Directors appointed by the Schenectady County Legislature. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectYork College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… recommendations included in our initial audit report, Time and Attendance Practices for Public Safety Staff ( 2013-S-65 … nor York College had adequate internal controls over time and attendance for Public Safety officers. No one was … worked by Department of Public Safety (Department) staff, and officers could alter time cards by writing over time …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followMedicaid Payments for Pharmacy Claims – Joia Pharmacy and a Related Prescriber (Follow-Up)
To determine the extent of implementation of the four recommendations made in our initial audit report Medicaid Payments for Pharmacy Claims Joia Pharmacy and a Related Prescriber Report 2013S4
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/medicaid-payments-pharmacy-claims-joia-pharmacy-and-related-prescriber-followLeake and Watts Services, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Leake and Watts Services, Inc. (Leake and Watts) on its Consolidated Fiscal Report (CFR) were properly calculated, adequately documented, and allowable under the State Education Department’s (SED) … To determine whether the costs reported by Leake and Watts Services Inc on its Consolidated Fiscal Report were …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/leake-and-watts-services-inc-compliance-reimbursable-cost-manualComptroller DiNapoli and AG Schneiderman Announce Conviction in $130,000 Pension Theft
… 66, a resident of Glendale, Arizona, on his guilty plea to Grand Larceny in the Second Degree, a Class C felony. On October 12, 2016, Eydeler admitted to stealing pension payments from the New York State and … nurse who died in October of 1998. Today, he was sentenced to a five-year term of probation and a judgment in the amount …
https://www.osc.ny.gov/press/releases/2016/10/comptroller-dinapoli-and-ag-schneiderman-announce-conviction-130000-pension-theftCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… the movement of oversize and overweight vehicles and loads on the State highway system through a permitting process that helps … public and protect the integrity and reliability of the State's highways and bridges. Department records indicate, …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followNorth Patchogue Fire District – Fuel Inventory and Cash Disbursements (2015M-81)
… of our audit was to assess the District’s monitoring and safeguarding of fuel inventory and to assess its cash disbursement process for the period … is located in the Town of Brookhaven, Suffolk County, and is a district corporation of the State, distinct and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/17/north-patchogue-fire-district-fuel-inventory-and-cash-disbursements-2015mTown of Wawarsing – Napanoch Water District Rents and Assessments (2016M-186)
… District boundaries are determined and documented on a map and that all District properties are charged ad valorem …
https://www.osc.ny.gov/local-government/audits/town/2016/09/30/town-wawarsing-napanoch-water-district-rents-and-assessments-2016m-186Livonia Hook and Ladder Company No. 1, Inc. – Financial Controls (2014M-001)
… 2012 through December 5, 2013. Background The Livonia Hook and Ladder Company No. 1, Inc. is located in the Town of Livonia in Livingston County and provides fire protection services to the Town. The Company’s administrative Board comprises seven members and decision making power lies with the membership’s vote. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/04/livonia-hook-and-ladder-company-no-1-inc-financial-controls-2014m-001Hamburg Recreation Worker Sentenced to Jail and Probation for Stealing $156K
… according to State Comptroller Thomas P. DiNapoli and Erie County District Attorney John J. Flynn. Erickson, 54, took … Office for their help in this investigation,” said Erie County District Attorney John Flynn. Since taking office …
https://www.osc.ny.gov/press/releases/2019/03/hamburg-recreation-worker-sentenced-jail-and-probation-stealing-156kDiNapoli: Majority of Cities and Villages Statewide Below Fiscal Stress Threshold
… “moderate fiscal stress” and four villages as “susceptible to fiscal stress.” “Our indicators show fiscal stress remains … officials are encouraged to continue to be mindful about how budget practices today impact budgetary solvency in the … transparency in government and provide taxpayers with better access to financial data. …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-majority-cities-and-villages-statewide-below-fiscal-stress-thresholdTown of Rochester – Financial Condition and Highway Department Payroll (2015M-324)
… budget. Develop written policies or procedures regarding how hours worked are to be recorded consistent with CBA …
https://www.osc.ny.gov/local-government/audits/town/2016/06/24/town-rochester-financial-condition-and-highway-department-payroll-2015m-324Town of Cochecton - Fund Balance Management and Multiyear Planning (2018M-208)
… balances and reserves for the general, highway and sewer district funds and has multiyear financial and capital plans. Key Findings We project that 2018 sewer district expenditures will exceed the amounts budgeted by 41 … a budgetary deficiency of $40,000. As a result, the sewer district will require advances from the general fund totaling …
https://www.osc.ny.gov/local-government/audits/town/2019/02/15/town-cochecton-fund-balance-management-and-multiyear-planning-2018m-208Sidney Fire Department and Related Fire Companies – Financial Activities (2014M-213)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over selected financial … The Department, which provides fire protection services to the Village and to the Towns of Sidney and Unadilla, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/31/sidney-fire-department-and-related-fire-companies-financialSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes for evaluating, awarding and … 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the … the same criteria. Recapture provisions are vague and do not include sufficient detail, such as specific plans for …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable … The purpose of our audit was to review the financial operations of Ausable Water District 2 Ausable …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Drug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… included in our initial audit report, Drug and Alcohol Treatment Program: Provider Claiming of Depreciation … that strengthen communities, schools, and families through alcohol and drug prevention and treatment and to meet … into agreements with providers for delivery of specific alcohol- and drug-related services. OASAS reimburses the …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followDiNapoli: County Jail Inmates Received Improper Welfare and Unemployment Insurance Benefits
… Thomas P. DiNapoli’s office found that hundreds of county jail inmates received inappropriate payments totaling … reports; DSS officials ensure they retain and use the county jail inmate reports to monitor county inmate … up-to-date information on county inmate admissions; and County Jail officials limit an inmate’s ability to …
https://www.osc.ny.gov/press/releases/2013/10/dinapoli-county-jail-inmates-received-improper-welfare-and-unemployment-insurance-benefitsSouth Farmingdale Fire District - Financial Condition and Leave Benefits (2018M-29)
… by an employee handbook, Board resolution, individual contract or collective bargaining agreement (CBA). Except as specified in Appendix A, District officials …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/25/south-farmingdale-fire-district-financial-condition-and-leave-benefits