Search
Amsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… low-rent housing for qualified individuals in accordance with relevant provisions of State Public Housing Law, and the … management service fees as stipulated in the contract with Rivercrest Development Corporation (RDC). As of August …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… formed for the purpose of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed by … Key Findings The Executive Director received $6,400 in improper stipends and sold more unused vacation leave than …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorNewark School District Public Library – Board Oversight (2014M-54)
… its services. Key Recommendations Adhere to and enforce all provisions of its investment policy, divest from all improper investments and place all Library moneys in time deposits, certificates of deposit, …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Conesus – Justice Court (2013M-140)
… Court’s database system. The Justices did not ensure that all money received was deposited and recorded in a timely … the Court’s financial records, no one can be certain that all Court money was accurately reported and accounted for. … and that any differences are resolved. Ensure that all money is deposited in a timely manner, as required, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399State Comptroller DiNapoli Releases School District Audits
… professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… The City of Long Beach, located in Nassau County, has a population of approximately 35,000. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mEthelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222Saugerties Central School District – Extra-Classroom Activities (2017M-77)
… The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock in Ulster … which operates six schools with approximately 2,555 students, is governed by an elected nine-member Board of … receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Accounts Receivable Collections
… agencies. However, there are improvement opportunities. From a sample of 194 collection cases totaling $22.2 million, … delayed by as much as a year or where cases were on hand from one to three years without any actions taken. The Bureau …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… (APG) payment methodology. The audit covered the period from December 1, 2008 through May 29, 2013. Background The …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessShelter Island Union Free School District –Financial Condition (2014M-132)
… Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. … of the ensuing year’s budgets, which was nearly three times greater than the allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, 2013 to reduce the general fund’s unrestricted fund balance to be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette Central School District – Reserves (2013M-387)
… through June 30, 2013. Background The District is located in Onondaga County and the Onondaga Nation Territory. It is … $19.4 million. Key Findings Four of the five reserve funds in the District were not formally established. However, since … did not have a plan for funding several of its reserves. In addition, the Board did not adopt written policies for …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Homer Central School District – Financial Condition (2013M-306)
… Background The Homer Central School District is located in Cayuga, Cortland, Onondaga and Tompkins Counties. The … funds and budgeted for expenditures from its reserves in its budgets. Although unexpended surplus and reserve funds were included in the budgets as a financing sources, the District did not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Hempstead Union Free School District – Management of District Resources (2014M-253)
… Purpose of Audit The purpose of our audit was to assess internal controls over the management of District … with no documented plan, reason or clear benefit to the District. The Board has not instituted procedures or … to the Student Information System to ensure that users have access only to functions necessary to perform their …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/29/hempstead-union-free-school-district-management-district-resources-2014m