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Village of Middleport – Water and Sewer Rents (2013M-313)
… Purpose of Audit The purpose of our audit was to review the Village’s water and sewer rent activity for the … the Board and only two had been sufficiently documented as to the rationale for the adjustments. The Clerk-Treasurer … and subsidiary accounts and a billing software application to record water and sewer financial activity. This …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313Government-Wide Financial Data – 2021 Financial Condition Report
… Program revenues include: Charges to customers or others for services related to the program; Grants and contributions that can only be used to pay for the operations of a particular function or segment; and … and other items not included as program revenues. For prior years’ comparative government-wide data, please see …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataNew York State Health Insurance Program – Payments by Empire BlueCross for Hospital Services for Ineligible Members (Follow-Up)
… health insurance coverage to over 1.2 million active and retired State, local government, and school district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering 1.1 million members. Civil …
https://www.osc.ny.gov/state-agencies/audits/2021/12/27/new-york-state-health-insurance-program-payments-empire-bluecross-hospital-servicesOlean Firefighter Charged With Stealing Over $116,000 From City's Fire Department
… Gaylor Jr., a former trustee and current firefighter with COFD, was arrested after a joint investigation by the … funds meant to protect the citizens of Olean to fund his personal business and lifestyle,” DiNapoli said. “Now, thanks … Court. Gaylor Jr. is accused of paying his personal credit card bills directly from the fire department’s account …
https://www.osc.ny.gov/press/releases/2022/01/olean-firefighter-charged-stealing-over-116000-citys-fire-departmentVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… properly accounted for the Village’s cash receipts and disbursements during the period June 1, 2009 to May 31, … located in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July … a public referendum on dissolving the Village government and merging operations with the Town of Albion. The Village …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… The purpose of our audit was to determine if the Mayor and Board properly monitored the Village’s fiscal operations … comprises three elected members including the Mayor and two Trustees. The Village’s annual budget for all funds … reports for monitoring the Village’s financial condition; and did not ensure that the Village’s annual financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… properly monitored the Village’s financial operations for the period June 1, 2011, to September 30, 2012. … The Board did not take sufficient action to ensure the sale of unneeded Village-owned property to the Mayor for $500 … … Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… officer’s financial activities, including the Village’s online banking, for the period June 1, 2011, to September 26, … policies, procedures and agreements were established for online banking and did not provide sufficient oversight of … and resolved. Establish a comprehensive written online banking policy and require a monthly report of all …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… Local government sales tax revenue declined by 7.8 percent in August compared to the same period last year, according to … billion for counties and cities, or $111 million less than in August 2019. This drop in revenue is similar to the decline in July of 8.2 percent, …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-augustState Comptroller DiNapoli Releases School District Audits
… County) District officials did not maintain complete and accurate hardware or software inventory records and did … documentation that their appropriations for employee benefits, the re-institution of athletics program, and … implement budget cuts in the 2020-21 budget. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1College of Fredonia – Selected Employee Travel Expenses
… between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and under the control of … government employees was appropriate, we audited travel expenses for the highest-cost travelers in the State as well …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesState Comptroller Releases Municipal Audits
… Thomas P. DiNapoli today announced the following local government audits were issued. Auditors conducted … significant revenues and expenditures in the 2021 adopted budget. Adequacy of 2021 Budgets – City of Rome (Oneida …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … debt obligation records. The board failed to comply with legal mandates to perform an annual audit, file financial … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… State Comptroller Thomas P. DiNapoli and Acting United States … States Attorney Antoinette T. Bacon, the FBI and the State Police, she has been held accountable for her actions. …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtTown of Wilson –Purchasing (2014M-077)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s internal controls over purchasing for … adopted a procurement policy that requires Town officials to solicit quotes or competitive bids, depending on the … the Board does not review the procurement policy annually to ensure it properly reflects the Board’s current …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Select Financial Management Practices
… stewardship. The Commission’s 2014 annual report shows an increase in tonnage shipped, from 390,414 in 2013 to 572,946 … in 2012 to over $1.7 million in 2013 (a 250 percent increase). In 2014, the balance decreased to $1 million and, …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesDiNapoli Statement on Guilty Plea in Federal Court of Cancer Care Provider
… to fund his opulent lifestyle of globe-trotting and gambling. This plea sends a strong message to others who …
https://www.osc.ny.gov/press/releases/2014/04/dinapoli-statement-guilty-plea-federal-court-cancer-care-providerState Agencies Bulletin No. 1007
… Purpose To notify agencies of the General Checking Account bank change from Bank of America to Key Bank Affected Employees … does not affect State Insurance Fund employees. Effective Date(s) Administration checks dated September 1, 2010 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1007-change-bank-new-york-state-employee-payroll-checksPine Valley Central School District –Financial Management and Procurement (2014M-36)
… District’s financial management and procurement process for the period July 1, 2012 through January 7, 2014. … The District’s general fund budgeted expenditures for the 2013-14 fiscal year total $15 million. Key Findings … The District’s reserve policy does not address the need for maintaining certain reserve balances or under what …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/pine-valley-central-school-district-financial-management-and-procurementState Agencies Bulletin No. 266
… that participation in the Direct Deposit program is a safe and reliable alternative to receiving a paycheck. Cashing of … the same; that is, Wednesday for Administrative payrolls and Thursdays for Institution payrolls. The change in … System User Procedure Manual, Volume XI Controls and Special Procedures Section 7.0100, dated 10/31/95) have …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/266-bank-account-change-new-york-state-employee-payroll-checks