Search
Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… in the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is elected by the Elmont Union Free School District voters. For the … all claims prior to payment, except as otherwise provided by law. Ensure that all Library funds are in the custody of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices and Board oversight … were not actually reduced at the levels represented to taxpayers in the adopted budgets. The Board also has not … updated or enforced adequate financial-related policies to ensure Town resources are protected. The financial duties …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-clarkson-budgeting-and-board-oversight-2013m-339Town of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… 18, 2013. Background The Town of Clarence is located in Erie County and has a population of approximately 30,000 … dispensing fuel to document each transaction in a log. Regularly compare documented amounts to the master meter readings to ensure fuel dispensed according to the log agrees with meter readings. Combine the fuel needs of the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… proportion to their reported premiums. Certain fees paid by self-insurers and for bonded vehicles reduce the … the accuracy of its allocation and billing practices by analyzing reported premium data and, where indicated, … its billing to account for amended premiums reported by insurers. It also lacks a method for carrying prior period …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityDiNapoli: Former Non-Profit Executive Pleads Guilty to Falsifying Business Records
… FSS for more than 20 years, was terminated on December 27, 2018 once her actions were brought to light. She pleaded …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-former-non-profit-executive-pleads-guilty-falsifying-business-recordsBolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and determine … selected financial activities for the period July 1, 2011, to December 31, 2012. Background The Bolivar-Richburg Central … which caused the unexpended surplus fund balance to exceed statutory limitations for the past five years. For …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Huntington – Payroll and Legal Services (2013M-28)
… of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period … were $200 million. Key Findings The Town may have higher payroll costs than necessary because Town officials did not …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly monitored the … 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of … fiscal year was $162,478. Key Findings The Board did not properly segregate the Clerk-Treasurer’s financial duties …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… a population of approximately 900. The Village is governed by an elected Board of Trustees comprising a Mayor and four … sufficient oversight of the financial duties performed by the former Treasurer, allowing the apparent … all claims prior to payment. Monitor financial activities by requiring and reviewing detailed monthly financial …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village-owned property to the Mayor for $500 was in the best interest of the taxpayers. Key Recommendations Maintain … prior to payment. Take appropriate steps to obtain the best price or the most beneficial terms in the public …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… Becky Smith Shaver pleaded guilty to grand larceny for stealing over $2,000 in pension payments from the New York … to take advantage of the New York State pension system by stealing from a friend after his death. Now, she is being … Becky Smith Shaver pleaded guilty to grand larceny for stealing over $2000 in pension payments from the New York …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… State Comptroller Thomas P. DiNapoli, Franklin County District Attorney Craig Carriero and the New York State Police …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund is a balancing ChartField, and must balance (by debits/credits) by business unit. Where transactions entered by users do not balance by Fund, system-generated entries …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingState Comptroller DiNapoli Releases Municipal Audits
… City officials properly planned and monitored the project by establishing a sound process for overseeing project … million in interest and financing costs over 30 years by obtaining a $15 million interest-free loan and securing … for audit services totaling $25,200, although required by policy. In addition, officials could not provide …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Medicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… Our initial audit report, issued on December 11, 2018, examined whether the Department overpaid health care …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-advantage-plan-services-followTown of Java – Water Accountability (2013M-338)
… for reconciling the water produced by the Town’s water system, as indicated by the master meter readings, with the … billed. Develop a plan to locate and repair leaks in the system. Ensure that Town officials review meter readings for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Temporary Assistance – Federal Funding and New York
… In New York, the Temporary Assistance for Needy Families (TANF) block grant … and other services, but the largest portion is spent on Temporary Assistance , which is overseen by the New York … of the Safety Net program, as reported by OTDA. It does not include Safety Net Assistance cases that are State …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceOakfield Fire Department – Apparent Misuse of Funds (2014M-187)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … The Oakfield Fire Department is located in the Village of Oakfield in Genesee County. The Department, which is governed by an eleven-member Board of Directors, provides fire protection services to Village …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/02/03/oakfield-fire-department-apparent-misuse-funds-2014m-187Town of Brownville Joint Fire District - Board Oversight (2018M-207)
… that 15 totaling $7,159 were not audited and approved by the Board. The District used debit cards to make purchases … for an independent audit of its 2017 records as required by law. Certain Treasury duties were improperly assigned to a … claims before payment, except as otherwise provided by law. Discontinue the use of debit cards. Obtain an annual …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/01/25/town-brownville-joint-fire-district-board-oversight-2018m-207Lake George Fire Company - Cash Receipts (2015M-216)
… provides fire protection services to the Village and to part of the Town of Lake George, is governed by a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/lake-george-fire-company-cash-receipts-2015m-216