Search
Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… internal controls over selected financial activities for the period July 1, 2011, to December 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2012-13 fiscal year are approximately $17 million. … surplus fund balance to exceed statutory limitations for the past five years. For example, at June 30, 2012, the …
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)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, 2012. Background The Town of Huntington is located … the Town paid 15 supervisors who reported arriving prior to their normal work schedule a total of $15,000 in overtime. …
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)
… of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three elected members …
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)
… 1, 2009, to July 31, 2012. Background The Village of Old Field is located in the Town of Brookhaven, in Suffolk … Village general fund expenditures for the 2011-12 fiscal year were approximately $976,000, funded primarily with real …
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 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-41DiNapoli: Ontario County Resident Pleads Guilty to Stealing Funds From New York State Retirement System
… Thomas P. DiNapoli and Ontario County District Attorney James Ritts announced today that Becky Smith Shaver pleaded … State pension system by stealing from a friend after his death. Now, she is being held accountable for her actions. I … by filing a complaint online at https://www.osc.state.ny.us/investigations , or by mailing a complaint to: Office …
https://www.osc.ny.gov/press/releases/2021/06/dinapoli-ontario-county-resident-pleads-guilty-stealing-funds-new-york-state-retirement-systemState Comptroller DiNapoli Releases Municipal Audits
… and monitored the project by establishing a sound process for overseeing project activities that included daily onsite … following: daily onsite personnel; leak testing results for treatment lines; concrete inspection and testing results, … Office) District officials did not solicit competition for professional services. During the audit period, district …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Town of Clarkson – Budgeting and Board Oversight (2013M-339)
… review the Town’s budgeting practices and Board oversight for the period January 1, 2012 through July 11, 2013. … Findings The Board did not develop policies or procedures for budgeting practices and, as a result, repeatedly adopted budgets with unrealistic estimates for revenues, expenditures and appropriated fund balance. …
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)
… over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 through September 18, 2013. … Board comprised of a Supervisor and four Council members. For the 2013 fiscal year, budgeted appropriations totaled … were adequately safeguarded and properly accounted for. In addition, the fuel monitoring system in the highway …
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
… reported premiums. Certain fees paid by self-insurers and for bonded vehicles reduce the assessable expenses. Key … to administering the Acts. However, we identified areas for improvement. For example, the Department could better ensure the accuracy …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityV.3.C Funds and Fund Accounting – V. Chart of Accounts (COA) Governance
… Fund captures a fiscal and accounting entity with a self-balancing set of accounts (real … Fund groupings and one to capture the Generally Accepted Accounting Principles (GAAP)-basis Fund groupings. The Trees … Operations REV. 04/06/2018 … Fund captures a fiscal and accounting entity with a selfbalancing set of accounts real …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3c-funds-and-fund-accountingMedicaid Overpayments for Medicare Advantage Plan Services (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our initial audit … (Report 2017-S-46 ). About the Program The Department of Health (Department) administers the State’s Medicaid …
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 the period March 1, 2012 through October 17, 2013. Background The Town of Java is located in Wyoming … Town Supervisor and four councilpersons. The District’s 2013 budget totals $28,919. Key Findings Town officials do … the water billed to the Town’s customers. Although the Superintendent prepared the Water Withdrawal Report Form to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Compliance With Requirements to Maintain Systems at Vendor-Supported Levels (Follow-Up)
… availability of information. This includes requirements for ensuring systems are up to date and maintained at … to assess the extent of implementation, as of October 29, 2020, of the two recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/compliance-requirements-maintain-systems-vendor-supported-levels-followElmont Public Library – Board Oversight and Professional Services (2014M-060)
… assistant to manage this account, sign checks and pay vendors before submitting claims to the Board for audit and …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Extra-Classroom Activity (2015-MR-5)
… May 8, 2015. Background Extra-classroom activity funds are defined by the New York State Education Department as … any subdivision thereof." Extra-classroom activity funds are those operated by and for the students. Students collect … the Treasurer, faculty advisors and student treasurers are follow the District’s cash receipts and disbursements …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… internal controls over claims processing and purchasing for the period July 1, 2010, to March 31, 2012. Background … members. The District’s budgeted general fund expenditures for the 2010-11 and 2011-12 fiscal years were $81.2 million … the claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andComptroller DiNapoli Releases School Audits
… completed audits of the East Moriches Central School District , Orchard Park Central School District , Oysterponds … Procurement and Reserves (Erie County) District officials did not verify that all non-original equipment manufacturer … loss statements, up-to-date activity ledgers or inventory control forms. ### For access to state and local government …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsTemporary Assistance – Federal Funding and New York
… 2015 – January 2025 Note: Temporary Assistance includes Family Assistance and Safety Net Assistance recipients. The count reflected in the chart includes Family Assistance recipients that are federally funded, and a … 2015 – January 2025 Note: Temporary Assistance includes Family Assistance and Safety Net Assistance recipients. The …
https://www.osc.ny.gov/reports/budget/fed-funding-ny/temporary-assistanceRefunding Local Debt
… the Comptroller's Approval of Certain Matters Relating to Refunding Local Debt Pursuant to Sections 90.00 and 90.10 of the Local Finance Law Pursuant to Sections 90.00(c)(2) and 90.10(g) of the Local Finance …
https://www.osc.ny.gov/debt/refunding-local-debt