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Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… is located in the Town of Brookhaven in Suffolk County and has approximately 14,900 residents. The Village is … by a Board of Trustees comprising four elected Trustees and an elected Mayor. Operating expenditures for the 2012-13 … not adequately informed of the Village’s fiscal affairs and cannot adequately manage the Village’s finances. The …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli Releases Dashboard Tracking Federal Covid Funding and State Relief Programs
… and COVID-19 relief programs in the state, including funds for excluded workers, childcare providers, emergency rental … stabilize state and local government finances and allowed for greater investments in programs to assist New Yorkers in … “We thank State Comptroller DiNapoli and his staff for creating this new federal aid tracker,” said Rachael …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-releases-dashboard-tracking-federal-covid-funding-and-state-relief-programsWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and guidelines. Key Findings The Board did not distribute … York State Gaming Commission’s (Commission) Regulations and Guidelines: The Board did not adopt a written policy to …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andOverpayments for Therapy Services and Prescription Drugs Covered by Medicare (Follow-Up)
… included in our initial audit report, Overpayments for Therapy Services and Prescription Drugs Covered by Medicare (Report 2016-S-73 … overpaid health care providers’ Medicaid claims for therapy services and prescription drugs that are covered …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/overpayments-therapy-services-and-prescription-drugs-covered-medicare-followLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Finger Lakes Community College - Credit Card and Travel Expenditures (2019M-184)
… diem rates. A credit card company was allowed to directly withdraw 18 payments totaling approximately $4 million from … company to directly access the College’s bank account to withdraw funds. College officials disagreed with certain …
https://www.osc.ny.gov/local-government/audits/community-college/2020/01/10/finger-lakes-community-college-credit-card-and-travel-expendituresDiNapoli Faults Oversight at Public Service Commission of Orders and Agreements
… only four penalties in four years. “When New Yorkers flip on the lights, log in or make a call, they should be …
https://www.osc.ny.gov/press/releases/2020/03/dinapoli-faults-oversight-public-service-commission-orders-and-agreementsTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… the Town Clerk (Clerk) recorded, deposited, remitted and reported collections in a timely and accurate manner. Determine whether the Town credit cards … Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a timely manner. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247Justice Court Fund - Town and Village Court Revenue Report Data Description
… December through November (report months processed in the calendar year) Prior year report months (distribution …
https://www.osc.ny.gov/local-government/required-reporting/justice-court-fund-town-and-village-court-revenue-report-data-descriptionRochester City School District - Budgeting and Multiyear Financial Planning (2020M-44)
… and District officials neglected to use accurate estimates of appropriations to balance the 2018-19 budget, which contributed to an unplanned operating deficit of $27.4 million. The Board failed to adopt a structurally … balanced budgets that: Include realistic estimates of revenues and appropriations based on historical trends or …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/21/rochester-city-school-district-budgeting-and-multiyear-financial-planningOnondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that … financial benefits. The Board could improve its monitoring and verification of project performance related to job creation and capital investment. Four companies received sales tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… calculated, adequately documented, and allowable under the State Education Department’s (SED) guidelines, including the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… of the state Department of Health’s (DOH) oversight of the Medicaid program. The audits identified approximately $790 … million in savings from eliminating unnecessary payments and collecting rebates from drug makers. “New York state faces a projected budget gap of $6 billion for the coming fiscal year, in part because of higher …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 … 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … Findings The Board has not ensured that adequate policies and procedures have been adopted, regularly reviewed and …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Tompkins County Industrial Development Agency – Project Approval and Monitoring (2021M-143)
… information is accurate. The Board did not ensure payments in lieu of taxes (PILOTs) were billed and paid in accordance with PILOT agreements. As a result, a business …
https://www.osc.ny.gov/local-government/audits/county/2021/12/17/tompkins-county-industrial-development-agency-project-approval-and-monitoringTown of Long Lake – Capital Projects and Reserve Funds (2012M-235)
… The Town of Long Lake is located in Hamilton County and has a population of about 700. The Town is governed by an elected Town Board consisting of the Town Supervisor and four Board members. The Town’s adopted budget for 2012 is … from OSC for establishing capital project reserve funds and exceeded the Board-authorized amount when funding two …
https://www.osc.ny.gov/local-government/audits/town/2013/02/08/town-long-lake-capital-projects-and-reserve-funds-2012m-235Village of Spring Valley – Financial Activities and Information Technology (2012M-180)
… June 1, 2011 to May 31, 2012. Background The Village of Spring Valley is located in the Towns of Ramapo and Clarkstown, in …
https://www.osc.ny.gov/local-government/audits/village/2013/01/18/village-spring-valley-financial-activities-and-information-technology-2012m-180Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… District official’s internal controls over reserve funds and movable fixed assets for the period July 1, 2011 through … officials added approximately $1 million to reserves and increased the real property tax levy by approximately 26 … for reserve funds that included the intent, funding levels and use of such funds. As of June 30, 2013, the District had …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assetsTown of Hanover – Town Supervisor and Town Clerk Operations (2013M-40)
… Audit The purpose of our audit was to review the processes and procedures for the Town Supervisor and Town Clerk’s financial operations for the period January … The Town of Hanover is located in Chautauqua County and has a population of approximately 7,000. The Town Board , …
https://www.osc.ny.gov/local-government/audits/town/2013/05/10/town-hanover-town-supervisor-and-town-clerk-operations-2013m-40Albany City School District – Separation Payments and Information Technology (2012M-251)
… examine the District’s calculation of separation payments and information technology for the period July 1, 2011, to … the 2012-13 fiscal year are approximately $208 million, and are funded primarily with real property taxes and State aid. Key Findings During the audit period, 32 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information