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Comptroller DiNapoli Releases Municipal Audits
… and disbursements policies. Town of Guilford – Justice Court Accountability (Chenango County) The justices did not … sufficient records to identify outstanding balances. The Court has a shortage of $370 and unidentified funds of …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Tax Cap Remains Below One Percent in 2017
… fiscal year (Jan 1. – Dec. 31) – which includes all counties, towns, fire districts, 44 cities and 10 villages. "In what is becoming the norm, New York’s local governments … year. For the list of allowable levy growth factors for all local governments, visit: …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-tax-cap-remains-below-one-percent-2017City of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… January 1, 2011 to July 31, 2012. Background The City of Little Falls is located in Herkimer County and has … City of Little Falls Internal Controls Over Selected City Operations …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Oversight of Sex Offenders Subject to Strict and Intensive Supervision and Treatment (Follow-Up)
… of implementation of the five recommendations included in our initial audit report, Oversight of Sex Offenders Subject to Strict and Intensive Supervision and … Offender Management and Treatment Act (Act) was enacted in 2007 to deal with the civil management, including …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/oversight-sex-offenders-subject-strict-and-intensive-supervision-and-treatment-followFacility Oversight and Timeliness of Response to Complaints and Inmate Grievances
… Purpose To determine if the State Commission of Correction … of correctional facilities and for responding timely to complaints and inmate grievances. Our audit scope covers … facilities throughout the State and the timely response to complaints and inmate grievances. The Commission receives …
https://www.osc.ny.gov/state-agencies/audits/2018/01/19/facility-oversight-and-timeliness-response-complaints-and-inmate-grievancesLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… Company’s overall financial management. During the fiscal year April 1, 2012 through March 31, 2013, the Company …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialState Comptroller DiNapoli Releases School Audits
… (ECA) Funds (Suffolk County) The board did not appoint a faculty counselor, faculty auditor or a central treasurer as required. The ECA …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 331
… Reveal Reports NBEN744 Agency Employee Deduction Report - Child Support/Chapter 13 Bankruptcy NBEN745 Agency Employee … NBEN744 will list any employee that has a New or Amended Child Support or Chapter 13 Bankruptcy order placed against …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/331-new-reveal-reports-replace-garnishment-notification-lettersVillage of New York Mills – Justice Court (S9-14-4)
… Village of New York Mills Justice Court S9144 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Homer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hamburg Central School District – Capital Project (2014M-129)
… 1, 2010 through March 26, 2014. Background The Hamburg Central School District is located in the Towns of Hamburg, … Hamburg Central School District Capital Project 2014M129 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129CVS Caremark – Accuracy of Empire Plan Commercial Rebate Revenue Remitted to the Department of Civil Service
… remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the … Program (NYSHIP), administered by the Department of Civil Service (Civil Service), provides health insurance coverage to about … remitted corresponding rebate revenue to the Department of Civil Service for prescription drugs provided under the …
https://www.osc.ny.gov/state-agencies/audits/2025/03/18/cvs-caremark-accuracy-empire-plan-commercial-rebate-revenue-remitted-department-civilWayland-Cohocton Central School District – Lead Testing and Reporting (2024M-118)
… action plan that detailed which outlets were exempt from sampling and how they would be secured, and what … the testing results on the District’s website until 48 weeks past the required deadline. Recommendations Before …
https://www.osc.ny.gov/local-government/audits/school-district/2025/01/17/wayland-cohocton-central-school-district-lead-testing-and-reporting-2024m2013 Year End Report
… in 2013 – the Uninsured Employers Fund, the Special Fund for Disability Benefits, the Second Injury Fund and the Fund for Reopened Cases. The Board processes all payments from the … payment system, where they are subject to various edit and validation checks, approved by the Board for …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportCollection of Medicaid Accounts Receivable (Follow-Up)
… in our initial audit report, Collection of Medicaid Accounts Receivables (Report 2009-S-59). Background Our … Department of Health (Department) effectively recovered accounts receivable when Medicaid overpaid providers. For the … to act more effectively to collect about $37 million of accounts receivable attributable to inactive providers, …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/collection-medicaid-accounts-receivable-followGermantown Central School District – Financial Management (2013M-230)
… to the establishment and use of reserve funds. Review all reserves and determine if the amounts reserved are … with statutory requirements. Include the funding of all reserves in their adopted budget plan so that funding the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/germantown-central-school-district-financial-management-2013m-230State Comptroller DiNapoli Releases Municipal Audits
… did not prepare and file an annual report of foreign fire insurance funds. In addition, the board did not establish and … permitted to use town fuel. Additionally, the town highway department did not implement adequate procedures to …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Westchester County – Court and Trust Funds (2024-C&T-3)
… [read complete report – pdf] Purpose of Review The purpose of our review was to determine whether County officials have … to the court and then delivered to the Commissioner of Finance (Commissioner) for safekeeping. Payments made … The purpose of our review was to determine whether County officials have …
https://www.osc.ny.gov/local-government/audits/court-and-trust/2024/08/23/westchester-county-court-and-trust-funds-2024-ct-3State Agencies Bulletin No. 919
… a retroactive military stipend increase but are no longer rec …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/919-taxation-retroactive-raise-payments-employees-receiving-military-stipendRoosevelt Fire District – Length of Service Award Program (2025M-40)
… monitored the District’s length of service award program (LOSAP). Key Findings The Board did not effectively monitor all aspects of the District’s LOSAP. Specifically, the Board did not ensure that the LOSAP was annually audited in accordance with New York State …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/07/18/roosevelt-fire-district-length-service-award-program-2025m-40