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Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)
… were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
Determine whether the Town of Highlands Town Board Board and Town officials effectively managed the financial condition of the water and sewer funds
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
To determine the extent of implementation of the two recommendations included in our initial audit report Collection of Petroleum Business Tax and Motor Fuel Excise Tax 2018S28
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… general, TOV highway and town-wide (TW) highway funds by an average of $83,477 (21 percent) for fiscal years 2018 …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
Cortland Enlarged City School District Oversight of Financial Operations 2012M230
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board … Municipal Law (GML), at the most favorable terms or in the best interest of District taxpayers. The Board and District … natural gas at the most favorable terms and in the best interest of District taxpayers …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91IX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of … Unspent “advance” funds for awards that are closed; Monies returned by grant recipients due to audit … coding, reported expenditures and disbursements on S1FS reports would be affected. Any further questions concerning …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago attacked the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America was founded. We must never be …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
Village of Port Byron Financial Monitoring and Information Technology 2014M116
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial operations for the … prior to over-expending budget lines. While the credit card policy includes documentation requirements and addresses … important oversight controls. The policy does not define how many credit card accounts may be established, limit the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… Columbia County District Attorney Paul Czajka, and the New York State Police announced that Barbara Henry, the … from her other employer Cadmus Lifesharing Association, a nonprofit organization based out of Massachusetts. The joint …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
Determine whether the Western Regional OffTrack Betting Corporation Corporation Board of Directors Board provided adequate oversight of takehome vehicles
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… program credits from January 1, 2015 to November 30, 2020. About the Program The Department of Health (Department) …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTown of North East – Internal Controls Over Information Technology (2013M-31)
… 15, 2012. Background The Town of North East is located in Dutchess County and has a population of approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… banking or purchasing records, funded and disbursed money from reserves without authorization and paid unapproved … establish, fund or use reserve funds. Fund balances and real property tax levies were higher than needed to fund …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… to health care information. Too often, however, it gives negligent health care providers a slap on the wrist by not …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… Of 220 disbursements reviewed totaling $545,658, 155 (70 percent) totaling $190,160 did not have documented …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… The scope of the DEC’s mandate will grow considerably in coming years because of recent initiatives from the … Community Risk and Resiliency Act, overseeing $3.9 billion in water quality appropriations, and managing programs aimed … specific types of pollution. Over the decade ending in state fiscal year (SFY) 2019-20, DEC’s annual capital …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… Thirty-one school districts statewide were designated in fiscal stress under New York State Comptroller Thomas P. … conditions, even if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress … have low liquidity, also known as “weak cash position,” meaning there may not be enough cash on hand to cover …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stress