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Town of Hartwick – Financial Condition (2013M-118)
… fund, $155,794 for the water fund, $146,016 for the fire protection fund, $58,002 for the library fund, and … of fund balance to finance operations in the highway and fire protection funds. Although Town officials accounted for … the Town’s overall tax levy for the general, highway, fire protection, library, lighting district, and water funds …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… the Mayor. The Village’s general, water, and sewer funds’ budgeted expenditures for the 2012-13 fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… the Town’s financial condition and internal controls over cash disbursements for the period January 1, 2011, through … checks, preparing monthly bank reconciliations, recording cash disbursement entries into the accounting records, and …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Town of Newstead – Joint Highway Facility Project (2012M-260)
… Background The Town of Newstead is located in Erie County with a population of approximately 11,400 residents. The Town … and the Village to address their respective involvement with not only the construction phase of a joint highway … the Town and Village, many of its terms were not complied with. Town officials did not fully inform taxpayers of the …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-newstead-joint-highway-facility-project-2012m-260DiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… in May 2020. Fletcher was arraigned late yesterday before Judge Eugene Rizzo of the Town of Lloyd Justice Court. He is …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… Agricultural Society (the Society), has been arrested for allegedly stealing more than $60,000 in funds from the … and adults through the Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently is the … District Treasurer, as well as the Clerk/Tax Collector for the Town of Willsboro, NY. District Attorney Carriero was …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairMedicaid Program – Improper Medicaid Payments for Terminated Drugs
… or commercial reasons. To ensure terminated drugs will not be dispensed or paid for, CMS requires state Medicaid … the improper payments occurred because the Department had not received the drugs’ termination dates from CMS at the … improper payments occurred because the Department did not apply its controls to all types of claim submissions …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsSummit Security Services, Inc. (Summit)
… was to determine whether individuals who performed security guard and fire safety director services at three New York … paid Summit more than $867,000 for 40 individuals provided by Summit’s subcontractor, Bestworth Security Services, who …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summitTown of Java – Water Accountability (2013M-338)
… operations for the period March 1, 2012 through October 17, 2013. Background The Town of Java is located in Wyoming … operations for the period March 1 2012 through October 17 2013 …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Medicaid Program – Overpayments for Therapy Services and Prescription Drugs Covered by Medicare
… Objective To determine if the Department of Health overpaid health care providers’ Medicaid claims for therapy services and … required to bill Medicare, which is generally the primary payer, before billing Medicaid. Key Findings The audit …
https://www.osc.ny.gov/state-agencies/audits/2019/10/30/medicaid-program-overpayments-therapy-services-and-prescription-drugs-covered-medicareCVS Health – Temporary Holding Account Rebate Revenue
… drug claims maintained in CVS Health’s temporary holding account. Our audit covered the period January 1, 2014 through … CVS Health improperly designated a temporary holding account, used to process certain prescription drug claims, as … is due to Civil Service for rebate-eligible claims in the account for the period January 1, 2014 through December 31, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueCity of Amsterdam – Budget Review (B24-5-5)
… Mayor submitted the 2024-25 proposed budget to the Council on April 22, 2024, or 21 days after the Charter-established … future proposed budgets are submitted to the Council on or before the deadline. Continue to evaluate and explore … as necessary. Develop an allocation plan based on detailed analysis that ensures costs allocated to each …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5DiNapoli Rejects DOT Contract due to Unanswered Questions About Contractor
… several serious concerns about Limnes and the lack of due diligence in the contracting process by DOT. The primary …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-rejects-dot-contract-due-unanswered-questions-about-contractorTown of Wawarsing – Payroll and Leave Accruals (2013M-202)
… payroll and the accumulation and use of leave accruals for the period January 1, 2011, to August 31, 2012. … and an elected Town Supervisor. The Town’s total budget for fiscal year 2013 was approximately $5.7 million for the general fund and $3.6 million for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-wawarsing-payroll-and-leave-accruals-2013m-202Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Village of Attica , Columbia County Department of Weights and Measures , Village of Harriman and the Town of …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0Livingston County Court and Trust Funds (2022-C&T-4)
… Review The purpose of our review was to determine whether County officials have established appropriate controls to … lien. 1 These actions are recorded in the County Clerk’s office when payments are deposited as required by …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Medicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… computer system processes claims submitted by providers for services rendered to Medicaid-eligible recipients and generates payments to reimburse the providers for their claims. During the 6-month period ending September … Medicaid payments, as follows: $9.3 million was paid for managed care premiums on behalf of Medicaid recipients …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023DiNapoli: Queens Woman Sentenced to Probation and Pays Full Restitution for Stealing $85,000 in NYS Pension Payments Meant for Her Deceased Father
… being convicted of stealing nearly $85,000 in New York state pension payments meant for her deceased father, State Comptroller Thomas P. DiNapoli … by emailing a complaint to investigations@osc.ny.gov or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-queens-woman-sentenced-probation-and-pays-full-restitution-stealing-85000-nys-pensionLivonia Central School District – Conflict of Interest (2024M-89)
… A Board of Education (Board) member, who resigned on May 31, 2022, had prohibited interests in District … of impropriety. The former Superintendent resigned on July 15, 2022. The former Superintendent informed District … agreed with our findings. Appendix B includes our comments on the District’s response. … Determine whether any Livonia …
https://www.osc.ny.gov/local-government/audits/school-district/2025/06/20/livonia-central-school-district-conflict-interest-2024m-89DiNapoli: Local Sales Tax Collections Down 7.8 Percent in August
… weather this storm." Almost every county in the state saw drops in overall collections for August, ranging from 1.3 …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-local-sales-tax-collections-down-78-percent-august