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State Comptroller DiNapoli Releases Municipal Audits
… more taxes were levied than needed to fund operations. For example, about $6,000 was needed to balance the budget in 2020-21; however, the property tax levy was $209,000. For the four fiscal years reviewed, the board maintained an …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-0Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… if the Village Clerk-Treasurer properly accounted for the Village’s cash receipts and disbursements during the … Village presented a petition to the Village Board calling for a public referendum on dissolving the Village government … governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, 2013, the Village’s …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Town of Hamlin – Financial Oversight and Information Technology (2012M-197)
… of any Town fund in its annual report to the Office of the State Comptroller (OSC). The Board has not established …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-hamlin-financial-oversight-and-information-technology-2012m-197Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… responsibilities. Financial records are incomplete or missing and there is no way to accurately determine the … For example, the Supervisor has not filed an AUD for 2008 or any of the subsequent years and did not file its 2012 … did not audit the books and records of the Supervisor or Town Clerk. Key Recommendations Confer with the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191State Comptroller DiNapoli Releases School District Audits
… was lacking. Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, … not record journal entries in a timely manner. Only four of the 349 journal entries for 2018-19 and only 60 of the 292 journal entries for 2019-20 were recorded during …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsDiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… of 39.6 percent or $186 million. In the last month of each calendar quarter, the Department of Taxation and Finance …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… to April 30, 2012. Background The Village of Delanson is located within the Town of Duanesburg in Schenectady … and water rent collection process so that one individual is not responsible for receiving, recording and depositing … and water rent payments that ensures each payment received is properly recorded, including appropriate interest and …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Sheridan – Cellular Phones (2013M-334)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over cellular … the use of Town-provided cell phones. The Board determines on an as-requested basis which individuals are provided a …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… whether the Medicaid program made improper payments for drugs dispensed after their drug termination date. The … and is overseen at the federal level by the Centers for Medicare & Medicaid Services (CMS). The Medicaid program …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsTown of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… Purpose of Audit The purpose of our audit was to review the Town’s … and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether reported costs submitted by Behavior … provider of preschool special education services to children with disabilities who are between three and five …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualIX.6.E Education Department - G5 System – IX. Federal Grants
… a grants management system known as G5 which was developed in 2007. The G5 system is a full lifecycle, end-to-end, … based on the project’s Accounts Receivable balance in SFS. Payment requests are approved or rejected … automatically based on the amount of available funds in the G5 account. OSC BSAO receives immediate notification …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix6e-education-department-g5-systemEugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… questionable whether the leases and contracts were in the best interest of the School. The School paid for use of a … and conditions of the lease agreements are in the School’s best interest. Develop policies and procedures for procuring …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationPort Jefferson Union Free School District – Information Technology (2014M-039)
… The Port Jefferson Union Free School District is located in Suffolk County, has approximately 1,200 students, and is … vendor being added to the vendor list is already included in the vendor master file and has not established procedures …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/18/port-jefferson-union-free-school-district-information-technology-2014mExamination of Unemployment Insurance Benefit Payments (January 1, 2018 – December 31, 2018)
… in penalties to claimants who made false statements or representations to obtain benefits to which they were not … steps to prevent reoccurrence when fraudulent payments or other significant issues are identified. Meet timely with … to detect and prevent erroneous, inappropriate or fraudulent UI benefit payments, as detailed above. … The …
https://www.osc.ny.gov/state-agencies/audits/2019/09/16/examination-unemployment-insurance-benefit-payments-january-1-2018-december-31-2018State Comptroller DiNapoli Releases Municipal and School Audits
… one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0Medicaid Program – Claims Processing Activity April 1, 2023 Through September 30, 2023
… Objective To determine whether the Department of Health’s eMedNY system … Medicaid requirements, and resulted in correct payments to providers. The audit covered the period from April 2023 …
https://www.osc.ny.gov/state-agencies/audits/2024/04/24/medicaid-program-claims-processing-activity-april-1-2023-through-september-30-2023State Agencies Bulletin No. 1078
… exclusively on a before tax or after tax basis during the calendar year. OSC Actions OSC will process a weekly file as … regarding this bulletin should be directed to the Payroll Deduction mailbox. … To inform agencies that …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1078-nys-deferred-compensation-plan-after-tax-roth-contributionsXIII.8 Overview – XIII. Employee Expense Reimbursement
… expenses according to collective bargaining agreements, the Division of the Budget Guidance, and other sources. The following …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii8-overview