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City of Norwich - Capital Planning (2019M-88)
… and complete inventories of vehicles and equipment. The City has approximately $1.8 million in capital needs that … Appendix B includes our comments on issues raised in the City’s response letter. … Determine whether City …
https://www.osc.ny.gov/local-government/audits/city/2019/08/16/city-norwich-capital-planning-2019m-88True North Rochester Preparatory Charter School - Information Technology (2019M-148)
… did not adopt adequate IT policies or a disaster recovery plan. School officials did not provide IT security awareness … IT policies and procedures and a disaster recovery plan. Provide security awareness training to staff and …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/10/18/true-north-rochester-preparatory-charter-school-information-technologyHornell City School District - Financial Management (2019M-38)
… has produced operating surpluses negating the use of appropriated fund balance. Certain reserve balances were … plans. Key Recommendations Discontinue the practice of appropriating fund balance that is not needed or used to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/hornell-city-school-district-financial-management-2019m-38DiNapoli: $10 Million Ponzi Scheme Unraveled Following Nassau County District Attorney Investigation
… frozen all the defendants' known assets including their bank accounts and real estate properties. The alleged victims …
https://www.osc.ny.gov/press/releases/2018/09/dinapoli-10-million-ponzi-scheme-unraveled-following-nassau-county-district-attorney-investigationDiNapoli: Local Sales Tax Collections Up 20% in Third Quarter
… Local sales tax collections totaled $5.2 billion in the third quarter (July-September of 2021), up $861 million (20%) from the same period last year and continuing the trend of exceeding pre-pandemic …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-local-sales-tax-collections-20-third-quarterDiNapoli: MWBE Participation in the State’s Pension Fund Rose to All-Time High in State Fiscal Year 2020-21
… grew from $20 billion to approximately $27 billion in state fiscal year 2020-21 and the Fund’s Emerging Manager … Fund is the third largest public pension fund in the United States with assets of approximately $254.8 billion as of …
https://www.osc.ny.gov/press/releases/2021/07/dinapoli-mwbe-participation-states-pension-fund-rose-all-time-high-state-fiscal-year-2020-21DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… consider possible expansion of revenue streams from gaming, New York State Comptroller Thomas P. DiNapoli … appropriate balance between reliance on revenue generated from gaming activities and problem gambling. “The lottery … the fiscal year are projected to decline by $293 million or 11.8 percent from the previous year. The report found the …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingDiNapoli: Local Government Debt Levels Off
… projects. When a local government issues debt, it should have a long-term plan in place and be mindful of the … . Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-local-government-debt-levels-offMedicaid Program – Medicaid Claims Processing Activity April 1, 2017 Through September 30, 2017
… Medicaid recipients who were enrolled in a managed care plan; $684,457 in overpayments for Comprehensive Psychiatric … of 51 providers we identified. Prior to being terminated from the Medicaid program, eMedNY paid five of the providers a total of $292,681 from the date they were charged with a crime to their …
https://www.osc.ny.gov/state-agencies/audits/2018/08/03/medicaid-program-medicaid-claims-processing-activity-april-1-2017-through-september-30-2017Controls and Accountability of Court, Trust and Bail Funds
… For example, Finance's Court Assets Tracking System (CATS) reported a balance of $296.7 million, while the bank … Key Recommendations Investigate the differences between CATS ledgers and the financial institution balances and make …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsState Pension Fund Adds $30 Million for Investments in New York Companies
… The New York State Common Retirement Fund has committed an additional $30 million to … to seeking out profitable investment opportunities for the Retirement System’s members, retirees and beneficiaries." … Vnomics, a fleet management software company located near Rochester and FieldLens, a construction industry mobile …
https://www.osc.ny.gov/press/releases/2015/03/state-pension-fund-adds-30-million-investments-new-york-companiesCity of Yonkers – Budget Review (B6-16-10)
… expenditures. The City must seek written assurance from the State of New York Mortgage Agency that the Agency … for textbooks and contractual settlement costs. Develop a plan to maintain fund balance at a reasonable level. Seek written assurance from the State of New York Mortgage Agency that the Agency …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10East Bloomfield Fire District – Financial Operations (2017M-154)
… a district corporation of the State, distinct and separate from the Town of East Bloomfield, in Ontario County. The … The purchasing agent does not provide the Board with required quotes and does not retain the documentation. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154Saranac Lake Central School District – Financial Management and Extra-Classroom Activities (2017M-274)
… overestimated by more than $4.5 million, or 5.5 percent, from 2014-15 through 2016-17. ECA clubs did not maintain … properly account for all ECA collections and maintain the required records. … Saranac Lake Central School District …
https://www.osc.ny.gov/local-government/audits/school-district/2018/03/30/saranac-lake-central-school-district-financial-management-and-extraGreenville Fire District #1 – Board Oversight (2014M-376)
… distinct and separate from the Town of Greenville, located in Greene County. The District is governed by an elected … Recommendations Ensure compliance with New York State Town Law by developing policies and procedures over the budgeting …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376State Agencies Bulletin No. 180
… Actions Review the report and determine the action(s) required to reduce the number of incumbents (paid employees) … Hire, Concurrent Hire, Rehire, Transfer or Reinstatement from Leave. Questions Questions regarding this bulletin may …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/180-overfilled-salaried-positionsTown of Brookhaven Local Development Corporation – Project Approval and Monitoring (2021M-188)
Determine whether the Town of Brookhaven Local Development Corporation Corporation Board of Directors Board properly approved and monitored projects
https://www.osc.ny.gov/local-government/audits/town/2022/07/15/town-brookhaven-local-development-corporation-project-approval-and-monitoring-2021mState Agencies Bulletin No. 765
… (CLERF) Program recipients who received these benefits in 2007. Affected Employees Employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/765-processing-certification-and-licensure-exam-fee-reimbursement-clefr-2007Eldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… food service fund has not been self-sufficient and has required annual transfers from the general fund. Controls over cafeteria cash …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaTown of New Lisbon – Financial Oversight (2013M-12)
… and the Justice’s clerk without sufficient oversight from the Supervisor and Justice, respectively. The Clerk also … performed during 2011 without the Board performing their required annual audit. Key Recommendations Audit all claims …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-new-lisbon-financial-oversight-2013m-12