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North Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… of Governors (Board) ensured that cash disbursements were for appropriate Company purposes and supported. Key Findings … The Board did not ensure that all cash disbursements were for appropriate Company purposes or supported. Of the $3.6 … $653,480 and found disbursements totaling $585,792 were for inappropriate purchases and/or not supported. Examples of …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Wallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board . We … totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Owego – Shared Services Facility Capital Project (2022M-42)
… finance shortfalls. Prepare, approve and monitor budgets for each capital project and amend as needed. Approve all …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. … over computer inventory. Audit logs are not reviewed for inappropriate activity and the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mState Comptroller DiNapoli Releases Audits
… but is not conducting program and fire safety inspections for certified runaway and homeless youth programs and … The claims were paid due to various reasons, including retroactive disenrollments. For retroactive disenrollments, it took an average of nearly 400 …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Oversight of Contract Expenditures of Palladia Inc. (2020-S-5) In 2014, OASAS entered into a five-year $45.6 … Children (Follow-Up) (2021-F-6) An audit issued in March 2020 found that OCFS did not maintain adequate oversight of … Data) (Follow-Up) (2021-F-12) An audit released in April 2020 found OGS had taken steps to meet the requirements of EO …
https://www.osc.ny.gov/press/releases/2021/09/state-comptroller-dinapoli-releases-auditsDiNapoli: New York Must Do More To Reduce Maternal Deaths
… and funding to address the recommendations, and if not for its ongoing efforts, maternal deaths and morbidities … continuity of care. Creating competency-based curricula for providers as well as medical and nursing schools. … basis, DOH worked to temporarily obtain payment parity for telehealth services. The board recommended greater …
https://www.osc.ny.gov/press/releases/2024/08/dinapoli-new-york-must-do-more-reduce-maternal-deathsComptroller DiNapoli Releases School Audits
… work hours. Therefore, employees were compensated twice for the same hours which could potentially cost the district … the district’s preliminary reserve plan and found that for five of the seven reserves, totaling more than $4.3 … district failed to include a clear and detailed rationale for maintaining the reserve, the detailed objectives of the …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Agencies Bulletin No. 1278
… Plan check box in Box 13 of Form W-2, must be checked for most employees and left unchecked for others. Affected Employees All employees receiving a 2013 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1278-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1347
… Plan check box in Box 13 of Form W-2, must be checked for most employees and left unchecked for others. Affected Employees Employees receiving a 2014 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1347-retirement-plan-check-box-form-w-2-wage-and-tax-statement-calendar-yearState Agencies Bulletin No. 1193
… Plan check box in box 13 on form W-2, must be checked for most employees and left unchecked for others. Affected Employees All employees receiving a 2012 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan check box in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1193-retirement-plan-check-box-form-w-2State Agencies Bulletin No. 1096
… why the Retirement Plan Checkbox in Box 13 must be checked for most employees and left unchecked for others. Affected Employees All employees receiving a 2011 … Background Internal Revenue Service (IRS) Instructions for Form W-2 require that the Retirement Plan Checkbox in Box …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1096-retirement-plan-checkbox-form-w-2Opinion 90-64
… AND NOTES -- Referendum Requirements (bond resolution for park district) REFERENDUM -- Permissive (need for when issuing bonds to finance improvement to park district); (need for when determining to improve park district) TOWN LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-90-64State Comptroller DiNapoli Releases Municipal Audits
… Aid and Incentives for Municipalities (AIM) funding and Video Lottery Terminal (VLT) aid throughout 2021 and develop …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-1State Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsComptroller DiNapoli Releases Special Education Audits
… by every program provider of special education services for preschool children with disabilities at least once by … Compliance with the Reimbursable Cost Manual (2014-S-40) For the three fiscal years ended June 30, 2013, auditors … Compliance with the Reimbursable Cost Manual (2014-S-63) For the three fiscal years ended June 30, 2013, auditors …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-special-education-auditsOpinion 2008-1
… with not-for-profit-corporations) GENERAL MUNICIPAL LAW §§ 800(2), 802(1)(f), 803: A school board member would … of interest under article 18 of the General Municipal Law if he or she also served as a trustee on the board of … is deemed to have an interest in any contract of a firm, partnership or association of which the municipal …
https://www.osc.ny.gov/legal-opinions/opinion-2008-1Town of Bradford – Financial Management (2015M-239)
… of our audit was to review the Town’s financial operations for the period January 1, 2014 through August 4, 2015. … an elected five-member Town Board. Budgeted appropriations for 2015 totaled $737,128. Key Findings As a result of … audit of claims to ensure that purchases were made for Town purposes. The Board and Highway Superintendent have …
https://www.osc.ny.gov/local-government/audits/town/2016/05/13/town-bradford-financial-management-2015m-239East Aurora Volunteer Fire Department, Inc. – Controls Over Financial Activities (2014M-247)
… and reported and that Department money was safeguarded for the period January 1, 2013 through June 6, 2014. … to the bylaws, a 13-member Fire Council is responsible for the Department’s overall financial management. The Department’s expenses for 2013 totaled $115,144. Key Findings The Council does not …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/07/east-aurora-volunteer-fire-department-inc-controls-over-financialCattaraugus County Industrial Development Agency – Community Benefit (2014M-344)
… purpose of our audit was to review the Agency’s process for evaluating, approving and monitoring projects for the period January 1, 2013 through October 8, 2014. … and job information provided when businesses apply for financial assistance. Agency officials have not …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/cattaraugus-county-industrial-development-agency-community