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Nesconset Fire District – Length of Service Awards Program (2014M-317)
… Purpose of Audit The purpose of our audit was to determine if employees … earned length of service award program (LOSAP) credit for the period January 1, 2013 through July 31, 2014. Background The Nesconset Fire District is a district corporation of the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/24/nesconset-fire-district-length-service-awards-program-2014m-317Middletown-Hardenburgh Fire District – Cash Receipts and Disbursements (2014M-141)
… Purpose of Audit The purpose of our audit was to examine whether the Board ensured that cash disbursements … Key Findings Policies and procedures are not sufficient to ensure that the Treasurer properly records and reports …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/01/middletown-hardenburgh-fire-district-cash-receipts-and-disbursements-2014mSchroon Lake Fire District – Cash Disbursements (2017M-9)
… accurately calculate disbursements. Disbursements made to pay bills were not always authorized by the Board prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Unified Court System Bulletin No. UCS-362
… District Court Employees Association dated February 17, 2026 membership dues for employees in Bargaining Unit G9 … Changes will be effective in paychecks dated April 8,2026. OSC Actions: At the request of the Ninth Judicial …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-362-ninth-judicial-district-court-employees-association-duesDiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… $1 million worth of inappropriate gifts and commercial loans, according to an audit released today by State … Industrial Development Agency Audit found: I nappropriate Loans and Gifts The FLDC was established to take over the … 2013, the FIDA transferred the value of seven outstanding loans totaling $505,669 to the FLDC. Officials then …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesEmpire BlueCross BlueShield – Controls Over Payments for Special Items
… and recovery of overpayments made to hospitals for special medical items; and took sufficient steps to … The Empire Plan is the primary health benefits plan for NYSHIP, serving about 1.1 million members. The Empire … with member hospitals include reimbursement rate schedules for the payment of inpatient and outpatient hospital …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… Purpose To determine whether Long Island Bone and Joint, LLP waived Empire Plan members’ out-of-pocket … and if so, to quantify the overpayments made by United HealthCare resulting from this practice. The audit covered … with United HealthCare (United) to process and pay medical claims from health care providers for services …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llpOpinion 2000-12
… of them. The code must provide, inter alia, standards with respect to disclosure of interest in legislation and may …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12State Comptroller DiNapoli Releases Audits
… and Substance Abuse Services for Ineligible Members (2021-S-18) The New York State Health Insurance Program (NYSHIP), … (2022-F-1) An audit issued in October 2020 found DEC had established procedures to help ensure that applicable … Jan. 1, 2014 through March 29, 2019 as part of the state’s Warehouse Consolidation Initiative. However, OGS had not …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-auditsOpinion 2005-7
… LAW §15-1501: (1) A town may enter into an agreement with a bank or trust company, in accordance with the provisions of section 99-t of the General Municipal … permits and approvals. You ask whether a town may contract with a bank to collect, either by payment in person or …
https://www.osc.ny.gov/legal-opinions/opinion-2005-7Summit Fire District – Internal Controls Over Financial Operations (2013M-264)
… and separate from the Town of Summit, and is located in Schoharie County. The Board of Fire Commissioners consists … checking account; it allowed the Treasurer to generate, sign and disburse checks with little to no oversight. While the Treasurer maintained a file that contained the bank statements, vendor invoices and copies of disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/summit-fire-district-internal-controls-over-financial-operations-2013m-264Comptroller DiNapoli Releases Municipal Audits
… In addition, the board has not implemented policies that address remote access to the district’s financial system. … Fire Department – Board Oversight (Cayuga County) The treasurer receives all department funds, prepares and makes … audit of each claim as required. Auditors also found credit card claims were not always supported with adequate …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… In addition, $4,700 in fees were waived without evidence of board approval. Sea Breeze Fire District – Board Oversight … County) The board did not provide adequate oversight of the district’s financial operations, nor comply with … and financial condition. Town of Worth – Audit Follow-Up Letter (Jefferson County) Auditors conducted a follow-up …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2State Comptroller DiNapoli Releases Municipal Audits
… to the remaining 27 participants. Town of Barker – Justice Court Operations (Broome County) The justice should improve … adequately safeguarded. Because the court uses electronic case files in lieu of paper files, the original tickets … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … (Saratoga County) The board has not established procedures for the library’s collection and disbursement of donated funds, or for cash receipts collected at the circulation desk. The …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsClifton Park-Halfmoon Fire District No. 1 – Length of Service Award Program (2015M-64)
… the Towns of Clifton Park and Halfmoon, Saratoga County, in which it is located. The District is governed by an …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/06/26/clifton-park-halfmoon-fire-district-no-1-length-service-award-program-2015mWalden Fire District – Disbursements (2014M-184)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored the … work. Key Recommendations Adopt written procedures to provide guidance to staff on the disbursement function. Formally adopt written …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/17/walden-fire-district-disbursements-2014m-184Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… State, distinct and separate from the Town of Tonawanda in Erie County. The District is governed by an elected …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Colesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… only at year-end. Board members authorize all claims for payment and indicate their approval by affixing their …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operations