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County of Rockland – Budget Review (B6-15-21)
… Purpose of Budget Review The purpose of our budget review was to … are outstanding. Key Findings The County does not have a plan for reducing the general fund’s outstanding deficit. … revenues of $4 million from the sale of property, which is non-recurring revenue. However, the sale of the property …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21City of Ogdensburg – Budget Review (B3-16-20)
… reasonable. Background The preliminary budget developed by the City Manager for 2017 included two options for consideration by the City Council: one that proposed borrowing $1 million … the amendments decreased the property tax levy by approximately $527,000, which is a 20.6 percent tax rate …
https://www.osc.ny.gov/local-government/audits/city/2016/12/07/city-ogdensburg-budget-review-b3-16-20Contracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Authority’s (MTA) constituent agencies are required to determine whether services can be provided in-house before …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followComptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … found, however, that the current justice generally made timely and intact deposits, and all monthly reports were … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-0XV.7 Budget Allocations – XV. End of Year
… 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 … SFS so all payments can be properly processed by the end of March All necessary segregations are in place for any …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv7-budget-allocationsDiNapoli: Syracuse City School District Teacher Pleads Guilty in Time Theft Scheme
… New York State Comptroller Thomas P. DiNapoli and the … Division of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … New York State Comptroller Thomas P …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-syracuse-city-school-district-teacher-pleads-guilty-time-theft-schemeTown of Pulteney – Financial Management and Information Technology (2012M-177)
… County and has a population of 1,285. The Town is governed by an elected Town Board (Board), which comprises the … development and monitoring of the annual budgets adopted by the Board. The Board has not adopted formal policies, and … software and a report that describes deletions and changes made in the financial software used by the bookkeeper. …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-pulteney-financial-management-and-information-technology-2012m-177XIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… investments. This permits investment decisions to be made based on the assets and liquidity needs of the checking … Accounting for STIP Investments STIP investments managed by the Office of the State Comptroller are recorded in a … maturing investments. All investment purchases that are made are recorded with an investment account code in Fund …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… assets. During its existence, the Village was governed by a three-member governing board consisting of a Mayor and … misappropriated approximately $115,891 of Village funds, made questionable purchases totaling $1,405 and received … of $117,615 in Village transactions that were initiated by the Clerk-Treasurer. The Clerk-Treasurer was responsible …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… actual revenues and expenditures. Set limitations on the amount of transfers the Superintendent can make …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… population of approximately 1,800. The Village is governed by a Board of Trustees, which comprises four elected Trustees … relationship. Requests for payment are submitted monthly by voucher. The Building Inspector receives an Internal … other comparable villages), then the Village may also have made a poor business decision in basing the compensation on …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… to evaluate the Town’s oversight of financial activities and internal controls over online banking for the period … The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) and four elected councilpersons. The 2012 budget for the …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… 18, 2013. Background The Village of Kenmore is located in the Town of Tonawanda in Erie County and has a population … from the Town for accuracy. Our review of the sewer camera log maintained by the Village DPW from July 5, 2011, through … 20 sanitary sewer main breaks. However, the corresponding log of sewer line repairs for the same period did not include …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… purpose of our audit was to review the Village’s financial and information technology (IT) operations for the period … is governed by a Village Board, which comprises a Mayor and six Trustees. The Village’s budgeted appropriations for … has not adopted policies establishing responsibilities and duties for the Treasurer for handling cash and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … by law. The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the … are deposited in a timely manner. Ensure that all monthly reports are submitted to the JCF in a timely manner. Monitor …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023DiNapoli: Westchester Sisters Admit to Stealing $22,000 of Deceased Mother's Pension Payments
… 60, and Mary Nash, 59, who hid their mother’s death to collect nearly $22,000 in her state pension payments from … D.A. Scarpino, Jr. for prosecuting these thefts.” “This is another instance where people trying to scam the system … message to others who might think they could get away with it.” Bigelow and Nash appeared before Westchester County …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-westchester-sisters-admit-stealing-22000-deceased-mothers-pension-paymentsTown of Sheridan – Cellular Phones (2013M-334)
… the use of Town-provided cell phones. The Board determines on an as-requested basis which individuals are provided a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… requires state Medicaid programs to reject these claims on the basis of the drug’s termination date (defined as …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsTown of Wilson –Purchasing (2014M-077)
… Background The Town of Wilson is located in Niagara County and serves a population of approximately 6,000 residents. The … Town officials used State or County contract pricing when making these purchases. The Town purchased a tractor for $45,298 and two mowers totaling $30,558 from a contract awarded by a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/25/town-wilson-purchasing-2014m-077Summit Security Services, Inc. (Summit)
… payments the Office of General Services (OGS) made to Summit Security Inc. (Summit) under statewide contract PS65725. Under the contract, OGS paid Summit nearly $2.8 million for security guard and fire safety …
https://www.osc.ny.gov/state-agencies/audits/2020/08/03/summit-security-services-inc-summit