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Village of Massapequa Park – Claims Audit and Leave Accruals (2017M-193)
… Purpose of Audit The purpose of our audit was to determine whether the Board audited … 1, 2015 through March 31, 2017. Background The Village of Massapequa Park is located in the Town of Oyster Bay in …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-massapequa-park-claims-audit-and-leave-accruals-2017m-193Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… recorded and reported. Key Findings The Board’s use of UDAG repayment money totaling $4.5 million for long-term … and due to other funds, resulting in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Neversink – Multiyear Planning and Fund Balance Management (2017M-260)
… Purpose of Audit The purpose of our audit was to determine whether the Board had multiyear … 1, 2016 through August 17, 2017. Background The Town of Neversink is located in Sullivan County and has a …
https://www.osc.ny.gov/local-government/audits/town/2018/02/09/town-neversink-multiyear-planning-and-fund-balance-management-2017m-260DiNapoli Statement In Response to Misconduct of Former Pension Fund Employee
… and we are outraged by Mr. Kang's shocking betrayal of his responsibilities. In February 2016, he was dismissed. … with law enforcement officials to uncover the extent of his scheme. We thank U.S. Attorney Preet Bharara, the … federal authorities," said Thomas P. DiNapoli, Comptroller of the State of New York. … The New York State Common …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-statement-response-misconduct-former-pension-fund-employeeFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction (Commission) is fulfilling its responsibilities for the oversight of correctional facilities and for responding timely to … Background The Commission is responsible for oversight of all 561 correctional facilities throughout the State …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesDiNapoli: Sales Tax Collections Growth Slowed in First Half of 2015
… Local sales tax collection growth across New York State slowed to … today by State Comptroller Thomas P. DiNapoli. County sales tax collections, excluding all cities, increased only … collections. “There has been a general downward trend in sales tax collection growth over the last several years and …
https://www.osc.ny.gov/press/releases/2015/07/dinapoli-sales-tax-collections-growth-slowed-first-half-2015DiNapoli: Former City of Corning Clerk Arrested for Stealing Public Funds
… Comptroller Thomas P. DiNapoli today announced the arrest of former city of Corning clerk Stephanie Burlew. She was charged with grand … we continue to uncover local officials who take advantage of their position to steal taxpayer money,” said DiNapoli. …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-former-city-corning-clerk-arrested-stealing-public-fundsDrug and Alcohol Treatment Program – Provider Claiming of Depreciation Expenses (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit … Drug and Alcohol Treatment Program: Provider Claiming of Depreciation Expense (Report 2015-S-84 ). Background The …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/drug-and-alcohol-treatment-program-provider-claiming-depreciation-expenses-followTown of Ausable – Water and Sewer District Financial Operations (2015M-274)
… Purpose of Audit The purpose of our audit was to review the financial operations of Ausable Water District 2, Ausable Water District 3 and …
https://www.osc.ny.gov/local-government/audits/town/2016/01/29/town-ausable-water-and-sewer-district-financial-operations-2015m-274Village of Farmingdale - Procurement, Claims Audit and Check Signing (2018M-100)
… the bidding threshold. The Board conducts a proper audit of claims. The Village’s check signing process is adequate. … Village officials did not seek competition for nine of 10 professional service providers paid $733,497. The Board … individual claims. The Mayor does not maintain custody of his signature stamps. Key Recommendations The Board …
https://www.osc.ny.gov/local-government/audits/village/2017/10/26/village-farmingdale-procurement-claims-audit-and-check-signing-2018m-100Medicaid Program – Appropriateness of Payments to Transportation Management Contractors and Providers
… Purpose To determine whether the Department of Health (Department) made improper Medicaid payments for … Team to reduce Medicaid costs and improve the delivery of health care services. As part of this initiative, in January 2012, the Department began the …
https://www.osc.ny.gov/state-agencies/audits/2017/12/15/medicaid-program-appropriateness-payments-transportation-management-contractors-andTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… Purpose of Audit The purpose of our audit was to determine if internal controls over … 2012. Key Findings The Town does not reconcile the amount of money collected with the amount of trash disposed at the …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Health Department Needs to Step-Up Oversight of Lead Poisoning Prevention Program
… The state Department of Health (DOH) needs to improve its monitoring of New York’s Lead Poisoning Prevention Program on the local … offices are not consistently conducting on-site reviews of local health departments that carry out the state’s lead …
https://www.osc.ny.gov/press/releases/2019/08/health-department-needs-step-oversight-lead-poisoning-prevention-programCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followVillage of Hamburg - Recreation Department Cash Receipts - Cash Shortage (2018M-104)
… (attendant) did not remit Department cash collections of approximately $170,000 for deposit. OSC’s Division of Investigations in conjunction with the Erie County … in October 2018 and was sentenced in March 2019. As part of her sentence, she repaid the Village $156,374. The Board …
https://www.osc.ny.gov/local-government/audits/village/2019/05/10/village-hamburg-recreation-department-cash-receipts-cash-shortage-2018m-104Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… deficits in 2018. Four water districts also had deficit fund balances in 2017 ranging from $3,340 to $40,400. The two … Six water districts and one sewer district rely on general fund advances to finance operations, totaling $236,296 as of 2017. Fairgrounds Sewer District had a 2017 deficit fund balance of $39,283 and a general fund advance with a …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259DiNapoli: Local Sales Tax Growth Slows During First Half of 2019
… Local sales tax collections for the first two quarters of 2019 grew at a moderate pace compared to the stronger early quarters of 2018, according to a report released today by … and 3.2 percent, respectively, over the same periods in 2018. In comparison, 2018 collections for the early …
https://www.osc.ny.gov/press/releases/2019/07/dinapoli-local-sales-tax-growth-slows-during-first-half-2019Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions
… whether Medicaid overpaid hospitals by reimbursing for higher levels of medical care than those actually … rehabilitative and psychiatric care. When billing Medicaid for inpatient services, hospitals must indicate a patient's … inpatient claims for acute care by tens of millions of dollars a year. Key Recommendations Recover the $7.8 million …
https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissionsCity of Mount Vernon – Building Department Fees and Fines (2014M-65)
… Purpose of Audit The purpose of our audit was to examine the City’s procedures for … 1, 2012 through September 26, 2013. Background The City of Mount Vernon is located in Westchester County, has a …
https://www.osc.ny.gov/local-government/audits/city/2014/07/03/city-mount-vernon-building-department-fees-and-fines-2014m-65NYS Comptroller DiNapoli Files Suit Against Wynn Resorts' Board of Directors
… Thomas P. DiNapoli today announced that, as Trustee of the New York State Common Retirement Fund, he has filed a legal action against officers and directors of Wynn Resorts Ltd. The derivative action alleges that … and the company, yet they failed to confront allegations of predatory behavior," DiNapoli said. "We are asking the …
https://www.osc.ny.gov/press/releases/2018/02/nys-comptroller-dinapoli-files-suit-against-wynn-resorts-board-directors