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Town of Warwick - Water and Sewer Fund Financial Condition (2018M-259)
… whether Town officials effectively managed the water and sewer funds’ financial condition to ensure the … totaling $138,972. Six water districts and one sewer district rely on general fund advances to finance operations, … Key Recommendations Develop reasonable revenue estimates for the water and sewer districts, and monitor and adjust …
https://www.osc.ny.gov/local-government/audits/town/2019/04/12/town-warwick-water-and-sewer-fund-financial-condition-2018m-259Comptroller DiNapoli Releases State Audits
… today the following audits have been issued: Capital District Transportation Authority (CDTA): Selected Aspects of … were proper, what would be considered reasonable amounts for such expenditures, and what documentation would be … City Department of Education (DoE): Management of General School Funds (2013-F-32) (Follow-Up) An initial report issued …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-state-auditsBuffalo Academy of Science Charter School - Procurement (2019M-250)
… Objective Determine whether a competitive process is used to procure goods and services. Key Findings The School’s … agreed with our recommendations and indicated they planned to initiate corrective action. … Determine whether a competitive process is used to procure goods and services …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Town of Dannemora – Part-Town Activities (2017M-215)
… whether Town officials properly allocated revenues and expenditures to the part-town (PT) funds for the period January 1, 2016 through July 31, 2017. … totaled approximately $2 million. Key Findings The Town’s accounting records did not include a PT general fund. General …
https://www.osc.ny.gov/local-government/audits/town/2017/12/29/town-dannemora-part-town-activities-2017m-215DiNapoli: Son Who Left His Dad’s Body In Morgue Sentenced For Stealing His Retirement Payments
… the sentencing today of Christopher Bunn of Queens for concealing his father’s death to collect his pension and Social Security payments. “This case is a warning to … “We are tracking you and you will be prosecuted. I thank District Attorney Brown and the Social Security Inspector …
https://www.osc.ny.gov/press/releases/2015/11/dinapoli-son-who-left-his-dads-body-morgue-sentenced-stealing-his-retirement-paymentsTown of Erwin – Justice Court (2017M-266)
… receipts were collected, deposited, recorded, reported and remitted in an accurate and timely manner for the period January 1, 2016 through October 12, 2017. … The Justices should perform a periodic review of all Court accounting records, including reconciling cash assets and …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/03/09/town-erwin-justice-court-2017m-266Village of Morris – Fund Balance (2017M-58)
… was to evaluate the Village’s fund balance management for the period June 1, 2015 through February 1, 2017. … Morris is located in the Town of Morris in Otsego County and serves approximately 600 residents. The Village is … expenditures, funding needed reserves and reducing real property taxes. Adopt budget estimates for revenues and …
https://www.osc.ny.gov/local-government/audits/village/2017/06/09/village-morris-fund-balance-2017m-58Village of Nelsonville – Financial Operations (2012M-242)
… was to examine the Board’s financial oversight activities for the period June 1, 2011, to August 31, 2012. Background … The Village of Nelsonville is located in Putnam County and has a population of 628 residents. The Village is … 2012-13 fiscal year were $531,000 funded primarily with real property taxes and State aid. Key Findings The Board …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-nelsonville-financial-operations-2012m-242Village of Nichols – Financial Condition (2013M-50)
… our audit was to review the Village’s financial condition for the period June 1, 2011, to February 1, 2013. Background … the 2012-13 fiscal year is $101,711, funded mainly from real property taxes, State aid and non-property tax distributions. Key Findings We found …
https://www.osc.ny.gov/local-government/audits/village/2013/06/07/village-nichols-financial-condition-2013m-50Cooperative Information Technology Services (2012MR-1)
… 10 letter reports to the following: Schoharie County [pdf] and the Village of Richmondville [pdf] ; Broome County [pdf] … enhance their efficiency through cooperative services for the period January 1, 2010, to August 8, 2011. Background … cooperation, local governments can share the costs of IT equipment and services, and provide improved functionality …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Town of Cicero - Procurement (2020M-8)
… whether goods and services were procured in accordance with the Town’s procurement policy and applicable statutes. Key Findings Town officials: Complied with competitive bidding requirements for 15 of 18 tested … services at reasonable intervals. Town officials agreed with our findings and recommendations and indicated that they …
https://www.osc.ny.gov/local-government/audits/town/2020/03/13/town-cicero-procurement-2020m-8DiNapoli: Problems Plague State's Rent Relief Program; Federal Funds To Help Renters at Risk
… Rental Assistance Fund, reflecting payments and support for the program. With unemployment in New York City close to … other pertinent characteristics; Monitor the program in real time to improve application completion, fund … approximately 21% in Queens and 19% in Manhattan. High school education (or less) and immigrant status are also …
https://www.osc.ny.gov/press/releases/2021/08/dinapoli-problems-plague-states-rent-relief-program-federal-funds-help-renters-riskSelkirk Fire Company No. 2 – Board Oversight (2021M-122)
… did not provide adequate oversight of financial operations and cannot be assured all moneys raised were properly accounted for and deposited. The Board did not: Adopt adequate bylaws … and procedures. Ensure the Treasurer maintained adequate accounting records, deposited collections timely and intact …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/12/29/selkirk-fire-company-no-2-board-oversight-2021m-122Controls Over Cash Advance Accounts
… To determine whether the Office of Parks, Recreation and Historic Preservation (Parks) needs its cash advance … accounts and whether the money is properly accounted for and used for appropriate business expenses. The audit … Key Recommendations Establish, and adhere to, consistent accounting policies and procedures for all cash advance …
https://www.osc.ny.gov/state-agencies/audits/2014/12/22/controls-over-cash-advance-accountsMedicaid Program – Medicaid Claims Processing Activity October 1, 2012 Through March 31, 2013
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … physician-administered drugs, hospital services, medical equipment, and dental services. By the end of the audit …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/medicaid-program-medicaid-claims-processing-activity-october-1-2012-through-march-31-2013Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… review the Town’s internal controls over Court operations for the period January 1, 2012, through June 12, 2013. … The Town of Alexander (Town) is located in Genesee County and has a population of about 2,500. The Town Supervisor … an accurate, up-to-date cash receipts record and an accounting for bail, as well as prepare bank reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195Town of Seneca Falls – Cash Collections (2023M-57)
… safeguarded. Officials did not properly deposit and record approximately $10,000 of permit fees and $2,000 of security deposits for facility rentals in accordance with statutory … reconciliations were not always performed or reviewed. The accounting functions performed by staff were not always …
https://www.osc.ny.gov/local-government/audits/town/2023/08/25/town-seneca-falls-cash-collections-2023m-57Medicaid Program – Medicaid Claims Processing Activity October 1, 2015 Through March 31, 2016
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … improper payments for inpatient, clinic, durable medical equipment, transportation, and eye care services; $333,504 in …
https://www.osc.ny.gov/state-agencies/audits/2016/11/30/medicaid-program-medicaid-claims-processing-activity-october-1-2015-through-march-31-2016Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit … system processes Medicaid claims submitted by providers for services rendered to Medicaid-eligible recipients, and it … for duplicate billings and for clinic and durable medical equipment services. By the end of the audit fieldwork, about …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015Examples from GASB Statement 34 - Statement of Fiduciary Net Assets
… included in this bulletin, copyright by the Governmental Accounting Standards Board, 401 Merritt 7, Norwalk, CT 06856 … Private-Purpose Trusts Agency Funds ASSETS: Cash and cash equivalents $ 1,973 $ 1,250 … $ 228,050 NET ASSETS: Held in trust for pension benefits and other purposes $65,796,103 $ …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-fiduciary-net-assets