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Chittenango Central School District – Financial Management (2016M-294)
… Purpose of Audit The purpose of our audit was to review the District’s management of financial activities … fund. The Board and District official have not established a formal plan defining how and when the majority of the reserves will be utilized. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/chittenango-central-school-district-financial-management-2016m-294Village of Monticello – Board Oversight (2016M-337)
… of consecutive estimated readings before an actual water meter reading was done or address how water accounts should … a monthly basis. Develop policies or procedures for water meter readings including an acceptable number of estimated …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Town of Wales – Financial Management (2017M-32)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management activities for the … The Town of Wales is located in Erie County and has a population of approximately 3,000. The Town is governed by … rationale used to determine the appropriate funding level, how each reserve will be funded and when the balances …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-wales-financial-management-2017m-32Comptroller DiNapoli Releases School Audits
… completed audits of the Central Valley School District , Cornwall Central School District , Cuba-Rushford Central … that improper disbursements or payment errors could occur. Cornwall Central School District – Financial Condition … completed audits of the Central Valley School District Cornwall CSD CubaRushford CSD DeRuyter CSD Margaretville CSD …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-school-auditsVI.2.B Policies/Laws – VI. Budgets
… Only DOB can authorize segregating budget amounts to the reserve. The sum of the available and any reserve … enacted in 2014-15 and prior will be converted into a reserve segregation. Appropriations enacted in the 2015-16 … are many state statutes that govern appropriations and how or when state funds are spent. State Finance Law (SFL) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi2b-policieslawsState Comptroller DiNapoli Releases Municipal Audits
… which is an incompatibility of office and duties. As a result, checks and balances over the powers and duties of … County) The justices did not always ensure money due to the court was collected, deposited, recorded and reported … improve budgeting practices and be more transparent with how it budgets for the general and highway funds. The board …
https://www.osc.ny.gov/press/releases/2021/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … general fund balance and cash receipts policies. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2018/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Announces Municipal Audits
… audits have been issued. Procurement of Electricity and Natural Gas through Aggregators (2018MS-5) Local governments and … ensure they received the lowest prices for electricity and natural gas. Five of seven entities reviewed (city of Albany; …
https://www.osc.ny.gov/press/releases/2019/02/state-comptroller-dinapoli-announces-municipal-auditsState Agencies Bulletin No. 1364
… Purpose To inform agencies of the new procedure to record receipt of Form AC3206 from employees who are receiving a prior year refund of … To inform agencies of the new procedure to record receipt of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1364-new-procedure-reporting-prior-year-social-security-and-medicare-taxSagaponack Common School District - Fund Balance Management (2018M-53)
… balance. Key Findings Unrestricted fund balance increased to $1.04 million as of June 30, 2017, or 61 percent of the … will be used. Key Recommendations Use surplus funds as a financing source for funding one-time expenditures, funding … property taxes. Adopt policies and implement plans for how fund balance should be managed and used. Adopt annual …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/13/sagaponack-common-school-district-fund-balance-management-2018m-53State Comptroller DiNapoli Releases School District Audits
… event collections. Club collections and disbursements and sporting event admission records lacked adequate supporting …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-0State Comptroller DiNapoli Releases Municipal Audits
… were issued. Town of Potter – Town Clerk (Yates County) A former clerk did not deposit, report and remit all collections to the appropriate parties in a timely and accurate manner. … no recommendations as a result of this audit. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-auditsOpinion 93-20
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … countersignature on checks issued by receiver) RECEIVER OF TAXES AND ASSESSMENTS -- Powers and Duties (necessity of … officer on checks transferring moneys from the receiver of taxes account to another account …
https://www.osc.ny.gov/legal-opinions/opinion-93-20Medicaid Program – Optimizing Medicaid Drug Rebates
… Code (NDC), which is a unique number that identifies each medication by its drug manufacturer and is the basis for the …
https://www.osc.ny.gov/state-agencies/audits/2016/01/07/medicaid-program-optimizing-medicaid-drug-rebatesState Agencies Bulletin No. 1659
… Purpose To inform Agencies of the suspension of the Federal exclusion for qualified moving expense reimbursements from employee’s income and the creation of a new Earnings … taxes must be withheld. Moving expenses are not subject to New York State or Local withholding taxes. Starting in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1659-tax-withholding-moving-expenses-tax-year-2018State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Red Hook – Information Technology (Dutchess County) Officials … were unaware that employees were accessing websites for nonbusiness purposes because they did not routinely … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and recording fixed … officials did not always comply with district policy to procure professional services. In addition, a review of … paid a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1DiNapoli: Homeless Families, Adults Living in Squalid Shelters Due to Oversight Failure
… A state agency’s failure to adequately monitor and inspect homeless shelters allowed violations and squalid living conditions to go unchecked, according to … State Comptroller Thomas P. DiNapoli. The audit found fire and safety hazards, rodent and vermin infestations, and mold …
https://www.osc.ny.gov/press/releases/2016/02/dinapoli-homeless-families-adults-living-squalid-shelters-due-oversight-failureHalfmoon Town Supervisor Sentenced To 12 Months In Prison
… Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her convictions for extortion and making a false statement, … Town Supervisor Melinda Wormuth was sentenced today to one year and one day in prison as a result of her convictions …
https://www.osc.ny.gov/press/releases/2015/12/halfmoon-town-supervisor-sentenced-12-months-prisonDiNapoli: Audit Questions Payments Made to Supportive Housing Provider
… that were paid by the state Office of Mental Health (OMH) to an Altamont, N.Y. company that serves as a supportive … which, in 2014, claimed nearly $7.8 million in expenses to provide 708 beds for program clients in Albany, Dutchess, … York City Department of Health and Mental Hygiene (DOHMH) to individuals who have a serious mental illness, but are …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-audit-questions-payments-made-supportive-housing-provider