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DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… a policy regarding the maintenance and use of fund balance can help ensure funds are available to cover unanticipated …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDiNapoli: Local Sales Tax Collections Drop 8.2 Percent in July
… Sales tax revenue for local governments in July fell 8.2 percent compared to the … over the same month in the prior year. “New York’s local governments continue to see a significant downturn in … to critical services.” Last month, DiNapoli reported that local sales tax collections dropped 27.1 percent in the …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-local-sales-tax-collections-drop-82-percent-julyMTA-NYC Transit Medical Assessment Centers
… Purpose To determine whether the MTA-NYC Transit Medical Assessment Centers performed medical examinations for NYC Transit and MTA Bus employees in an economical … a policy instruction which requires medical assessments for a broad selection of its employees. For example, bus …
https://www.osc.ny.gov/state-agencies/audits/2014/11/10/mta-nyc-transit-medical-assessment-centersAudit of the Tuition Assistance Program at Pratt Institute
… Purpose To determine whether Pratt Institute complied with the Education Law (Law) and the Commissioner of Education's Rules and Regulations … offering courses in art, design, and architecture. The school has affiliated programs at the Pratt Munson … To determine whether Pratt Institute complied with the Education Law Law and the Commissioner of Educations …
https://www.osc.ny.gov/state-agencies/audits/2014/05/16/audit-tuition-assistance-program-pratt-instituteProperty Tax Freeze Credit
… the PTF Credit in 2014, homeowners must receive the STAR property tax exemption (i.e., the property must be the … either the homeowner or property was not eligible for the STAR property tax exemption. This includes out-of-state …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/property-tax-freeze-creditTravel Advisory No. 15
… the Travel Training Series: Per Diems and Mileage slides 15-34 . Until further notice, employees may continue to use … employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsMedicaid Program – Accuracy of Medicaid Eligibility Determined by NY State of Health
… Objective To determine whether NY State of Health (NYSOH, New York’s online health plan marketplace) … February 28, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid program. Many of the State’s Medicaid recipients receive their services …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-accuracy-medicaid-eligibility-determined-ny-state-healthRoosevelt Fire District – Financial Operations and Information Technology (2013M-112)
… is supposed to restart the District’s IT operations from daily back-up files the event of an emergency, this process … clear and specific guidelines. Consider revising the daily maximum amounts that it authorizes for meals and …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/09/roosevelt-fire-district-financial-operations-and-information-technologyTown of Henrietta – Financial Management and Purchasing (2013M-208)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management and internal controls over purchasing for the period January … Town of Henrietta Financial Management and Purchasing 2013M208 …
https://www.osc.ny.gov/local-government/audits/town/2014/01/24/town-henrietta-financial-management-and-purchasing-2013m-208Montgomery County – Financial Condition (2013M-234)
Montgomery County Financial Condition 2013M234
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/montgomery-county-financial-condition-2013m-234Saratoga County – Financial Condition (2013M-235)
… and Federal aid. The County’s 2013 budget for Maplewood Manor Nursing Home is approximately $26 million, funded … the fund used to account for the operations of Maplewood Manor (the County-run nursing home) have shown negative … County are a result of the operating deficits in Maplewood Manor caused by the increasing costs to run the facility. The …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Town of Fishkill – Fiscal Stress (2013M-188)
… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … balance for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Village of Clyde – Financial Management and Board Oversight (2013M-96)
… related to acceptable use, data backup, online banking, disaster recovery, equipment disposal, and breach … internet and email), data backups, online banking, disaster recovery, equipment disposal/sanitization, and data …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Village of Oxford – Justice Court Operations (2013M-219)
… through April 30, 2013. Background The Village of Oxford is located in the Town of Oxford in Chenango County and has a … our audit period. Key Findings The Justices did not ensure that Court moneys were accounted for properly. We found … has an associated payment deposited in the bank or that it is being pursued for payment. Reconcile the manual system …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Monticello – Board Oversight (2013M-226)
… oversee Village operations. The full Board did not audit all claims, which totaled approximately $19 million, as … Village officials are not ensuring they are receiving all money that is due the Village – in fact, real property … model an appropriate leadership model. Audit and approve all claims prior to payment, and ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226Town of Bridgewater – Financial Operations (2013M-309)
… $345,000 for the general fund and $540,000 for the highway fund. Key Findings The Supervisor has assigned … which cash was commingled and the Board was not provided with monthly budget-to-actual reports. The bookkeeper has not … and the Supervisor has allowed the bookkeeper to sign Town checks in the bookkeeper’s own name. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… as required by the Village’s procurement policy. The Board does not review claims for payment; instead, one Trustee is …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Sidney – Budget Review (B4-14-19)
… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …
https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19Town of Scio – Highway Fund Financial Condition and Records and Reports (2013M-279)
… were received. Town officials did not develop detailed repair cost estimates and a plan to finance the 2012 projects …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-scio-highway-fund-financial-condition-and-records-and-reports-2013m-279City of Troy – Budget Review (B19-5-8)
… the significant revenue and expenditure projections in the City’s proposed budget for the 2020 fiscal year are reasonable. Background The City of Troy, located in Rensselaer County, is authorized to … exceed $24,706,000 to liquidate cumulative deficits in the City’s general fund for the years ending December 31, 1993, …
https://www.osc.ny.gov/local-government/audits/city/2019/11/07/city-troy-budget-review-b19-5-8