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Audit of the Tuition Assistance Program at Dowling College
… Purpose To determine whether Dowling College complied with the … 2,000 students. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-dowling-collegeState Comptroller DiNapoli Releases School Audits
… 85 percent of the $9.6 million fund balance is restricted for specific purposes and is not available for general operating expenditures. Miller Place Union Free … be unable to ensure that all money collected was accounted for and properly remitted to the central treasurer for …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… School, located in the City of Rochester in Monroe County, is governed by a Board of Trustees which is comprised of 15 members, including three parent … of the buildings. Similarly, although competitive bidding is not required, we found that the School only sought …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationState Comptroller Thomas P. DiNapoli Statement on New York City Mayor’s Proposed Executive Budget
… city faces challenges in the future as outyear budget gaps have grown and projected savings from the PEG will not be … additional fiscal uncertainty for the city, which will have to be remedied in the city’s adopted budget expected in …
https://www.osc.ny.gov/press/releases/2023/04/state-comptroller-thomas-p-dinapoli-statement-new-york-city-mayors-proposed-executive-budgetLewis County – County Bridge Maintenance (S9-13-3)
… bridges to ensure the safety of those who travel on them for the period January 1, 2007, to December 31, 2011. … in 2012. The County Highway Department is responsible for the maintenance and monitoring of bridges. This … The Department’s operating budget was $6.7 million for the 2012 fiscal year. The Department is responsible for …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Seneca Falls – Justice Court (2013M-89)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2012 to March 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89XV.7 Budget Allocations – XV. End of Year
… State agencies will need to be proactive in working with the Division of Budget as early as possible in the allocation of funds to ensure that: There is sufficient segregation authority available in SFS so all payments can be properly processed by the end …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsTown of Clare – Fiscal Stress (2013M-317)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition for the period January 1, 2012 to April 30, 2013. Background The Town of Clare is located in … Key Findings The Board did not adopt a policy or method to determine the amount of unexpended surplus funds to …
https://www.osc.ny.gov/local-government/audits/town/2013/12/04/town-clare-fiscal-stress-2013m-317Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… the Town of Hempstead in Nassau County, and is governed by a seven-member Board of Trustees (Board), each of whom is … did not take an oath of office and is being paid through a claim voucher rather than through the payroll system. … the Treasurer does not have the authority to sign checks on the behalf of the Library. The Library’s procurement …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… entries, and perform bank reconciliations without any supervision, there is a risk that she could initiate and …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of Huntington – Payroll and Legal Services (2013M-28)
… May 31, 2012. Background The Town of Huntington is located in Suffolk County and has a population of approximately … prior to their normal work schedule a total of $15,000 in overtime. If earlier starts are actually necessary, the Town could save $179,000 a year in overtime costs by adjusting the arrival times on …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Medicaid Program – Overpayments for Services Also Covered by Medicare Part B
… Purpose To determine if the Department of Health overpaid health care … who qualify for both Medicare and Medicaid are referred to as "dual eligibles." For dual eligible recipients, …
https://www.osc.ny.gov/state-agencies/audits/2013/07/09/medicaid-program-overpayments-services-also-covered-medicare-part-bTown of Dresden – Board Oversight of Financial Activities (2012M-191)
… adequate oversight of the Town’s financial activities for the period January 1, 2010, through March 31, 2012. … four councilpersons. Budgeted appropriations were $955,411 for 2011 and $954,272 for 2012. Key Findings The Supervisor has not fulfilled even …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191DiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… taxpayer money for personal benefit is not acceptable for any reason. I commend our members and the Comptroller’s … are eligible for health insurance buyout payments if they have external insurance coverage and forego the Town of …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceDiNapoli: Former Treasurer Arrested for Stealing From Essex County Fair
… The Society is a non-profit organization whose mission is to encourage and promote agriculture in young children and … Essex County Fair. Brown worked for the Society from 2013 to 2019 and currently is the Willsboro Fire District … Prosecutor by the Essex County Court. “Brown was entrusted to ensure that funds collected from the fair were managed for …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-treasurer-arrested-stealing-essex-county-fairTown of Reading – Financial Management (2013M-217)
… August 31, 2013. Background The Town of Reading is located in Schuyler County and is governed by a five-member Town … the Town has accumulated excessive fund balances in the town outside-village funds, 115 percent in the general fund and 93 percent in the highway fund for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: Local Sales Tax Collections Drop Over 32 Percent in May
… Thomas P. DiNapoli. Sales tax collections for counties and cities in May totaled $918 million, or $437 million less than … was widespread around the state, ranging from a drop of 19.5 percent in Westchester County to a 41.5 percent … to $196 million in lost revenues for a single month. One major influence is consumers’ online spending, now largely …
https://www.osc.ny.gov/press/releases/2020/06/dinapoli-local-sales-tax-collections-drop-over-32-percent-mayGASB Statement No. 33 "Accounting and Financial Reporting for Nonexchange Transactions"
… Issued To: County, City, Town and Village Chief Fiscal Officers GASB … or state programs which local governments are mandated to perform). Voluntary nonexchange transactions (for example … type grant, the expenditure must have been made and the revenue must be available. Available …
https://www.osc.ny.gov/local-government/publications/gasb-statement-no-33-accounting-and-financial-reporting-nonexchange-transactionsTown of Java – Water Accountability (2013M-338)
… Purpose of Audit The purpose of our audit was to review the Town’s water district operations for the period … by the master meter readings, with the water billed to the Town’s customers. Although the Superintendent prepared the Water Withdrawal Report Form to be submitted to the New York State Department of …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338CVS Health – Temporary Holding Account Rebate Revenue
… The Empire Plan is the primary health benefits plan for NYSHIP, covering nearly 1.1 million members. Civil … to administer the Empire Plan’s prescription drug program for the period January 1, 2014 through December 31, 2018. In … required to negotiate agreements with drug manufacturers for rebates and remit the rebate revenue to Civil Service. …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenue