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Town of Westerlo – Selected Financial Activities (2013M-323)
… of the water district fund and Justice Court operations for the period January 1, 2012 through December 31, 2013. … and four elected members. The Town’s budgeted expenditures for the 2013 fiscal year are approximately $2.7 million. Key … the Board has not established a repair reserve for the water district fund in anticipation of future repair …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323City of Lockport – Fiscal Stress (2013M-330)
… of Audit The purpose of our audit was to review the City’s financial condition for the period January 1, 2012 through … body responsible for managing City operations. The City’s budgeted appropriations for the 2013 fiscal year are … in its financial statements, which provided City officials with an inaccurate representation of the City’s financial …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases Municipal Audits
… local government audits have been issued. Village of Maybrook – Financial Condition (Orange County) The board … The board provided inadequate and ineffective oversight of the district’s operations and did not comply with General … not properly filed. The required annual independent audit of the district’s financial records was not performed since …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Shelter Island Union Free School District –Financial Condition (2014M-132)
… The unemployment insurance reserve was funded at an excessive level that was ten times greater than the District’s average …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… 1, 2007 to May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected five-member Town Board (Board) …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)
… appropriate controls over the authorization and payment of overtime. The Board did not provide prior approval … process and did not audit and approve claims before payment. Key Recommendations Adopt and enforce formal … as an employee. Audit and approve all claims before payment is made by the Treasurer. … Roosevelt Public Library …
https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… when evaluating proposed projects. Cost-benefit analyses do not adequately compare the community costs against …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andCanisteo-Greenwood Central School District – Financial Management (2016M-362)
… of our audit was to review the District’s financial management practices for the period July 1, 2012 through May … … CanisteoGreenwood Central School District Financial Management 2016M362 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/30/canisteo-greenwood-central-school-district-financial-management-2016m-362Homer Central School District – Financial Condition (2013M-306)
… years. Two of the District’s reserve fund balances are excessive. When considering the total operating surpluses and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Germantown Central School District – Financial Management (2013M-230)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial … in Columbia County. The District is governed by a Board of Education which comprises seven elected members. The … expenditures in the adopted budgets by a total of $5.5 million. As a result, the District had operating …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Agencies Bulletin No. 2197
… is to inform agencies of the new chargeback process for direct-mailed 2023 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2023 form W-2 for employees, an agency chargeback journal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2197-direct-mailed-form-w-2-agency-chargebackNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… how much should be accumulated and how and when the funds will be used to finance related costs. The District has … result in the appropriation of fund balance and reserve funds that will not be used. Develop a reserve plan which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingHyde Park Central School District – Financial Management Practices (2012M-172)
… were reasonable and take corrective action to address the excessive fund balance in the general fund. In addition, the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mCapital – 2022 Financial Condition Report
… the prior year. * Actual spending figures in this section do not include off-budget spending by public authorities …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalOversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services Contracts … Support Services (FSS) are designed to help families care for a relative with a developmental disability at home. …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followUnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… and retired State, participating local government, and school district employees, and their dependents. The Empire Plan is …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsState Agencies Bulletin No. 2307
… bulletin is to inform agencies of the chargeback process for direct-mailed 2024 form W-2’s. Background: In order to repay OSC for the direct mailing costs for 2024 form W-2 for employees, an agency chargeback journal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2307-direct-mailed-form-w-2-agency-chargebackDiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… revenue; and Address problem gambling associated with all forms of gaming, including the lottery. Report A Question of …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: Audits Find $70 Million in Dubious Claims, Persistent Medicaid Billing System Failures
… in questionable Medicaid claims and payments. DiNapoli’s auditors found the state reimbursed providers for excessive services, including 41 dental exams for one patient over three years and identified … a hard look at the failures of its billing system. State Health Department officials need to address system shortfalls …
https://www.osc.ny.gov/press/releases/2015/06/dinapoli-audits-find-70-million-dubious-claims-persistent-medicaid-billing-system-failuresAudit of ESDC Finds Few Measurable Results for $211 Million State Advertising Contract
… questioned why ESDC continued to allocate more and more money to advertise Start-Up NY – even as applications fell …
https://www.osc.ny.gov/press/releases/2015/05/audit-esdc-finds-few-measurable-results-211-million-state-advertising-contract