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Davenport Fire District – Financial Activities (2020M-147)
… and submit reports of the District’s financial activities for them to periodically review. The Board is required to …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/26/davenport-fire-district-financial-activities-2020m-147Town of Sidney – Supervisor’s Disbursements (2015M-214)
… 2014 through June 25, 2015. Background The Town of Sidney is located in Delaware County and has a population of approximately 5,800. The Town is governed by an elected five-member Town Board. The Town’s …
https://www.osc.ny.gov/local-government/audits/town/2015/11/20/town-sidney-supervisors-disbursements-2015m-214Town of Worth – Financial Operations (2014M-323)
… the Supervisor’s financial duties. Ensure that the Town does not enter into any contract with a Town officer or …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-worth-financial-operations-2014m-323Town of Boonville – Claims Auditing and Conflict of Interest (2014M-373)
… if there were any conflicts of interest for the period January 1, 2013 through June 30, 2014. Background The Town of … if there were any conflicts of interest for the period January 1 2013 through …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-boonville-claims-auditing-and-conflict-interest-2014m-373Town of Laurens - Budget Review (B4-14-21)
… allocation of payroll expenditures in the highways funds does not appear to be equitable. The Town’s tentative budget …
https://www.osc.ny.gov/local-government/audits/town/2014/11/07/town-laurens-budget-review-b4-14-21Clarence Fire District – Purchasing (2016M-297)
… 2016 total $944,965. Key Findings The purchasing policy does not require the solicitation of multiple quotations or …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Jamesville-Dewitt Central School District – Procurement (2016M-264)
… Background The Jamesville-Dewitt Central School District is located in the Towns of Dewitt, LaFayette, Manlius, … operates five schools with approximately 2,940 students, is governed by an elected nine-member Board of Education. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/10/jamesville-dewitt-central-school-district-procurement-2016m-264Comptroller DiNapoli Releases Municipal Audits
… and effectively.” Town of Broome – Purchasing and Justice Court (Schoharie County) The board did not ensure purchases … to be paid. Georgetown Fire District – Board Oversight (Madison County) Board members did not ensure that complete … Fire District – Controls Over Financial Activities (Madison County) The secretary-treasurer maintained adequate …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-municipal-audits-1Opinion 97-3
… that bear on the issues discussed in the opinion. REAL PROPERTY TAXES AND ASSESSMENTS -- Interest and Penalties (authority to waive) REAL PROPERTY TAX LAW, §1182; L 1993, ch 602, §8, as amended: … 602, provides in pertinent part that: If the governing body of any tax district shall determine that it is for the …
https://www.osc.ny.gov/legal-opinions/opinion-97-3Opinion 92-27
… This opinion represents the views of the Office of the State Comptroller at the time it was … views if, among other things, there have been subsequent court cases or statutory amendments that bear on the issues … 46(1)(2); GENERAL MUNICIPAL LAW, §93-b; MUNICIPAL HOME RULE LAW, §10(1)(ii)(a)(1): A municipal officer or employee …
https://www.osc.ny.gov/legal-opinions/opinion-92-27Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… diagnosed with ESRD. In particular, the Department does not identify Medicaid recipients with ESRD, notify ESRD … them enrolled, the Medicaid program could have saved as much as $146 million over the six-year audit period. For … Medicaid recipients with ESRD and helped guide them on how to apply for and enroll in Medicare. In response to our …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2014/05/comptroller-dinapoli-releases-municipal-audits-1Response to Human Trafficking
… survivors may also receive services from Providers, but do so outside of the Program, under other funding. … retaining available information on confirmed survivors who do overcome their hesitancy to engage and receive services … as needed. Additionally, Provider annual reports to OTDA do not distinguish between confirmed and unconfirmed …
https://www.osc.ny.gov/state-agencies/audits/2025/03/17/response-human-traffickingClaims Auditing – Improving the Effectiveness of Your Claims Auditing Process
… his/her approval of the claim, even when not required by law. If vendor certification or verification of claims is … purchases, it may be necessary to ensure that the payment is not for an expired contract and that the entire … invoice should agree with the total being claimed for payment. We generally recommend that you do not pay aggregate …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/claims-auditingUnified Court System Bulletin No. UCS-242
… provides for a salary increase of two percent (2.00%) or $1,000 effective October 1, 2014, two percent (2.00%) or … incorrectly if the dates previously reported as a single entry on the Time Entry page overlap the effective … taxable gross and will be reported on the employee’s Form W-2. The adjustments (AJR and Retro (RXX)) are …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-242-retroactive-salary-increases-bargaining-unit-drDiNapoli: One in Ten New York Households Suffer From Food Insecurity
… Approximately one in ten, or about 800,000, New York households experienced food … of food insecurity were highest for households headed by single mothers at 24.3%, as well as households headed by … of New York City families with children experience some form of food insecurity," said Richard R. Buery Jr., CEO of …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-one-ten-new-york-households-suffer-food-insecurityArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
Arkville Fire District Internal Controls Over Financial Activities 2015M65
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… a proper review of financial transactions. The Director does not always provide a record detailing the dates of …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… GFO , Chapter XIV, Section 9 - Statewide Financial System Imaging and Attachment Guidance . If the agency does not …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… general and water fund expenditures. The proposed budget does not include a tax overlay, which could create a …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16