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Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… to adopted Board policy, took custody of an external hard drive owned by the Village and is currently using it for … prior to disposal. Take possession of the external hard drive from the Mayor and determine if it contains any Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials did not have written procedures … as the Village, or $2,548 using the Orange County ESCO. Key Recommendations Develop written procedures for …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance of the accounting records and related …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… through October 31, 2012. Background The Village of Cuba is located in Allegany County. The Village is governed by an elected Board of Trustees consisting of a … cash flow projections by fund. Ensure the annual report is filed in a timely manner by the Clerk-Treasurer. … Village …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15City of Saratoga Springs – Financial Condition (2012M-201)
… operations. The City’s annual budget for the 2012 fiscal year was $37.2 million for the general fund, $2.9 million for … on December 31, 2011. As of October 31, 2012, the fiscal year 2012 general fund budget of $37.2 million appears on … to remain in a deficit. As of October 31, 2012, the fiscal year 2012 water budget of $2.97 million and sewer budget of …
https://www.osc.ny.gov/local-government/audits/city/2013/02/15/city-saratoga-springs-financial-condition-2012m-201Problem Claims – Improving the Effectiveness of Your Claims Auditing Process
… Obviously, this will depend on the specific deficiency and the dollar amount involved. The following actions and remedies may be available to the body or official … incorrect, confirm the proper amount, correct any mistakes and only approve the claim for the corrected amount. If the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/problem-claimsTown of Bridgewater – Financial Operations (2013M-309)
… through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board is the legislative body responsible for managing Town … Ensure that a separate set of accounting records is maintained for each fund. Periodically review the work of …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309DiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… Mount Vernon did not have adequate financial information for the effective management and fiscal oversight of city … recommendations, and we will continue to provide guidance for a more transparent financial account of the city’s … the required annual financial report (AUD) with DiNapoli’s office for fiscal years 2016 through 2019. The city council …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesMedicaid Program – Cost of Pharmacy Services Under Managed Care
… Objective To determine whether the Department of Health (Department) obtained Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-cost-pharmacy-services-under-managed-careDiNapoli: Former Potter Town Clerk Arrested for Theft of Nearly $24,000
State Comptroller Thomas P DiNapoli Yates County District Attorney Todd Casella and Yates County Sherriff Ronald Spike announced the arrest of Julie Brown former clerk of the Town of Potter
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-former-potter-town-clerk-arrested-theft-nearly-24000Town of Alexander – Internal Controls Over Justice Court Operations (2013M-195)
… our audit was to review the Town’s internal controls over Court operations for the period January 1, 2012, through June 12, 2013. Background The Town of … The Town operates its Court with two Justices - Justice Edwyn Hise has presided since 1998 and Justice James …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-alexander-internal-controls-over-justice-court-operations-2013m-195City of Yonkers – Budget Review (B19-6-6)
The purpose of our budget review was to identify issues which impact the City of Yonkers financial condition in the current and future years
https://www.osc.ny.gov/local-government/audits/city/2019/07/10/city-yonkers-budget-review-b19-6-6Maximizing Drug Rebates for Health and Recovery Plans (Follow-Up)
… requesting rebates from drug manufacturers. The Affordable Care Act, enacted in 2010, extended prescription drug rebates … medications dispensed to enrollees of Medicaid managed care organizations. In October 2015, adult Medicaid … prescription drugs, to Medicaid recipients age 21 or older with serious mental illness and/or substance use …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/maximizing-drug-rebates-health-and-recovery-plans-followSamaritan Village, Inc. – Chemical Dependency Services Program
… and Substance Abuse Services (OASAS) is effectively monitoring the contract to ensure claims submitted by … by those amounts. Key Findings OASAS is not effectively monitoring the contract to ensure that claims submitted by … purchasing guidelines designed to ensure a reasonable price is paid for services received, and did not obtain prior …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programComptroller DiNapoli Releases School Audits
… were not approved, not properly supported or not expended for legitimate grant purposes. Auditors found grant … the general fund with unassigned fund balance deficits for the past three fiscal years. Mount Pleasant Cottage … receivable, of which $1.4 million had been outstanding for 30 days and $893,000 for 90 days or more. If the district …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Selected Aspects of the Motor Carrier Safety Assistance Program
… identify violations, carriers typically receive a traffic citation. However, inspections sometimes uncover … including on-site compliance reviews or formal Notices of Violation, which may result in additional penalties. Key … Instead, violators in these instances typically received a traffic citation. Key Recommendations Actively monitor …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… operations so they can be sustainably profitable and advocate for smart environmental regulation. For businesses …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderDiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… to conduct and publicly release an independent racial equity audit, led by former U.S. Attorney General Loretta … employers, to prioritize and examine its impacts on racial equity is a major step forward in ensuring equal … York State Common Retirement Fund is one of the largest public pension funds in the United States with assets of …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditTown of Parma – Financial Management and Information Technology (2012M-96)
… 1, 2010, to January 20, 2012. Background The Town of Parma is located in Monroe County. The Town is governed by the Town Board, which comprises four elected … over the Town’s financial software application who is independent of the financial recordkeeping functions. The …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Village of Oxford – Justice Court Operations (2013M-219)
… errors and irregularities, from adjudicating traffic tickets to recording, collection and deposit and in reporting … period but not deposited or remitted to the JCF. Over 903 tickets with outstanding fees on record at the DMV were not … bring the records and reports up-to- date. Properly record tickets issued and moneys received and deposited to ensure …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219