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Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… such as a documented emergency situation. Ensure that all Village employees who are involved in the procurement …
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)
… (Town) officials properly budget for and allocate sales tax revenue. Key Findings Town officials did not …
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)
… fiscal oversight over District financial operations for the period June 1, 2011, to July 9, 2012. Background The … due to the District. As a result, the District lost out on at least $52,000 in reimbursement revenues due. Key … of Business Services and Treasurer assign financial duties so that one person does not have custody, recordkeeping …
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)
… officials did not procure natural gas in accordance with New York State General Municipal Law (GML), at the most favorable … action. Appendix C includes our comments on the District’s response. … Determine whether the Mount Vernon City School …
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
… Adjustment Journal transactions crediting federal funds); Any other accounting adjustment that results in an increase … agency might consider an award closed, the award may not have been closed by the awarding agency in the applicable … be paid to the Federal government until the related funds have been posted in SFS. In the case of an audit …
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
… Thomas P. DiNapoli 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 …
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)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial operations, internal … regularly reviewed and updated, monitored and distributed to employees and officers. The Board did not ensure that the … Board has not established policies and procedures relating to information technology. Key Recommendations Establish and …
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 … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in …
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
… of Chatham’s former clerk-treasurer, has pleaded guilty to attempted official misconduct for unlawfully waiving her … expense. “Ms. Henry took advantage of her public position to have the taxpayers fully fund her insurance costs,” said … Those who abuse the system will be caught and brought to justice. I thank District Attorney Paul Czajka and the New …
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)
… complete report - pdf ] Audit Objective Determine whether the Western Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home …
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
… by the Centers for Medicare & Medicaid Services (CMS), Medicaid pays Medicare premiums for individuals who … and process enrollment in the Buy-in Program. In addition, CMS automatically enrolls certain individuals. Medicaid … for 282 individuals identified as deceased. According to CMS, improper premium payments beyond two months for reasons …
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)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a …
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)
… policies. As a result: The Treasurer lacked guidance to adequately perform financial duties and thus: did not … and real property tax levies were higher than needed to fund operations. Key Recommendations Adopt adequate financial policies and procedures to define, segregate and oversee financial duties. Develop …
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
… under the law to impose stronger fines. Additionally, DOH does not ensure amounts collected are directed to increase …
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)
… written financial policies and enforce compliance with all bylaw and policy provisions. Ensure that annual and … review of bank statements and reconciliations. Ensure all claims are audited, and have documented approval prior to …
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
… Over the last decade, important new laws have expanded the state Department of Environmental … to fiscal constraints, the agency’s staffing levels have remained largely unchanged over the past decade, from … requested data. … Over the last decade important new laws have expanded the state Department of Environmental …
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. DiNapoli’s …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Attorney Jason Schmidt and Chautauqua County Sheriff James B. Quattrone today announced the arrest of Jennifer … village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Administration of the Contract With the Center for Urban Community Services
… Services (CUCS) for the period July 1, 2010 through July 15, 2015. The audit included a review of costs claimed by … of improperly claimed personal service expenses and $11,889 of unsupported or inappropriate non-personal service …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-servicesHempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or … to the Student Information System to ensure that users have access only to functions necessary to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m