Search
State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that … Marina employees did not accurately record the number of tickets sold and may not have collected and reported the … Marina employees did not accurately record the number of tickets sold and may not have collected and reported the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-auditsOther Bulletin No. 36
… the following: Code Description 410 Health Care Spending Account 420 NY Dependent Care Contribution 425 Repay State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/suny-construction-fund/other-36-april-2017-state-university-construction-fund-scfNew York State Health Insurance Program – Incorrect Payments by CVS Caremark for Medicare Rx Drug Claims That Were Improperly Paid Under the Commercial Plan
… March 2022. About the Program The New York State Health Insurance Program (NYSHIP), administered by the Department of … members and their dependents who have Medicare, and a Commercial Plan for members and their dependents who do not … the issue and develop a process to reconcile the data in their respective systems to reduce the risk of processing …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/new-york-state-health-insurance-program-incorrect-payments-cvs-caremark-medicare-rx-drugSelected Safety and Security Equipment at Train Stations
… action to ensure that equipment, such as cameras and "Customer Assistance Intercoms," are working, tested, … Television (CCTV) cameras, 42 stand-alone cameras, and 43 Customer Assistance Intercoms (CAIs) (intended for customer … new system is reviewed about once per day, Monday through Friday. Key Findings Transit has installed a number of safety …
https://www.osc.ny.gov/state-agencies/audits/2018/04/12/selected-safety-and-security-equipment-train-stationsState Contract and Payment Actions in March
… & Wood LLP for disclosure and public finance counsel services. $1.5 million with Harris Beach PLLC for disclosure … Contracting Corporation to replace the administration building roof at the State Armory in Queens County. … Court System $21 million to New York City for court cleaning and minor repairs. Payment Rejections and Other Cost …
https://www.osc.ny.gov/press/releases/2018/05/state-contract-and-payment-actions-marchState Fiscal Year 2022-23 Enacted Budget Analysis
… in SFY 2022-23. The Budget was adopted following two years of extraordinary volatility in State finances that began with … shortfalls. In response, the State received historic federal financial assistance and enacted tax increases. Economic performance also surpassed …
https://www.osc.ny.gov/reports/state-fiscal-year-2022-23-enacted-budget-analysisThe New Interdisciplinary School – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered the expenses reported on NIS’ CFR for the fiscal year ended June 30, 2015, and certain expenses reported on NIS’ CFR for the fiscal year ended June 30, 2014. Background NIS is an … Other Related Audits/Reports of Interest North Country Kids, Inc.: Compliance With the Reimbursable Cost Manual ( …
https://www.osc.ny.gov/state-agencies/audits/2017/12/08/new-interdisciplinary-school-compliance-reimbursable-cost-manualTown of Elizabethtown – Supervisor’s Records and Reports (2015M-346)
… Purpose of Audit The purpose of our audit was to review the Town’s accounting … $1.3 million for the general, highway and water funds. Key Findings The Supervisor did not maintain complete …
https://www.osc.ny.gov/local-government/audits/town/2016/05/06/town-elizabethtown-supervisors-records-and-reports-2015m-346Village of Nelliston - Payroll and Accounting Records (2018M-162)
… contributions totaling $5,392 from the Superintendent’s pay for the period March 2016 through February 2018. The …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Town of Ticonderoga – Financial Records and Reports (2015M-301)
… Purpose of Audit The purpose of our audit was to review the Town’s financial records and reports for the period January 1, 2013 through April 30, … accounting records did not agree with the amounts reported on its 2013 and 2014 Annual Update Documents (AUD). The Board …
https://www.osc.ny.gov/local-government/audits/town/2016/02/26/town-ticonderoga-financial-records-and-reports-2015m-301Town of Tuscarora – Supervisor’s Records and Reports (2015M-122)
… Findings The Supervisor signed the checks and reviewed the monthly reports, but did not review the bank reconciliations … and reported was accurate. The Board has not received any monthly reports since February 2015. Key Recommendations … is accurately recorded and reported in a timely manner, monthly bank reconciliation balances agree with book cash …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-tuscarora-supervisors-records-and-reports-2015m-122Town of Caroga – Supervisor’s Records and Reports (2015M-182)
… was to assess the completeness and accuracy of the Town’s records and reports for the period January 1, 2014 through … Board did not perform annual audits of the Supervisor’s records. Key Recommendations Periodically review the … time limits. Conduct an annual audit of the Supervisor’s records or engage an independent auditor to conduct the …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-caroga-supervisors-records-and-reports-2015m-182Town of Caton – Supervisor’s Records and Reports (2014M-359)
… the bookkeeper. The Supervisor did not provide the Board with sufficient interim financial reports. The Supervisor did not file the annual financial report with OSC for 2012 and 2013 in a timely manner. Key … annual financial report with OSC and the clerk in a timely fashion. … The purpose of our audit was to determine if the …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-caton-supervisors-records-and-reports-2014m-359Town of Day – Supervisor’s Records and Reports (2014M-225)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor properly … a monthly basis and promptly investigate and correct any differences identified. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2014/11/21/town-day-supervisors-records-and-reports-2014m-225Town of Marcellus – Supervisor’s Records and Reports (2013M-375)
… Purpose of Audit The purpose of our audit was to determine if the Supervisor … and accurate accounting records and reports for all Town funds or ensure that bank reconciliations were properly …
https://www.osc.ny.gov/local-government/audits/town/2014/03/14/town-marcellus-supervisors-records-and-reports-2013m-375City of Rensselaer – Accounting Records and Reports (2023M-26)
… maintained complete, accurate and timely accounting records and reports to allow the Common Council (Council) to … did not maintain complete, accurate or timely accounting records. As a result, the reports the Council received were … were significant deficiencies with the City’s accounting records. Interfund receivables and payables did not …
https://www.osc.ny.gov/local-government/audits/city/2024/08/02/city-rensselaer-accounting-records-and-reports-2023m-26Big Flats Fire District #2 – Internal Controls Over Financial Operations (2012M-155)
… District No. 2 is located in Chemung County. The District’s general fund budget totaled $101,467 for the 2012 fiscal … for the two existing firehouses. When the new firehouse construction is complete, the two existing firehouses will be … a proper annual audit of the Treasurer’s records and reports to ensure that the records are complete and accurate. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/01/30/big-flats-fire-district-2-internal-controls-over-financial-operations-2012mResponsible Workforce Management Policy and Principles
The New York State Common Retirement Fund believes that workforce management best practices prioritize the protection of health, safety, fair compensation, reasonable benefits and rights of companies'' workers.
https://www.osc.ny.gov/files/common-retirement-fund/pdf/responsible-workforce-management-policy.pdfLocal Sales Tax Collections Improve in 2015
Total local sales tax collections in New York State grew by $552 million, or 3.6 percent, from 2014 to 2015 This was stronger than the 3.0 percent increase
https://www.osc.ny.gov/files/local-government/publications/pdf/salestaxcollections0216.pdfThe Growing Role of Counties in Emergency Medical Services
This report examines the local government role in emergency medical services (EMS) in New York State and particularly the growing role that counties are playing in EMS provision.
https://www.osc.ny.gov/files/local-government/publications/pdf/ems-report-2024.pdf