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Select Financial Management Practices at the Office of Transportation and Parking Operations
… collection process for the Administration Parking Garage (Admin Garage) and Metered Parking IFRs. For example, we found 310 unaccounted-for tickets for the Admin Garage for the ten days in our sample. Key … the number of pulled and returned parking tickets for the Admin Garage, document the outcome of the examination, and …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/select-financial-management-practices-office-transportation-and-parking-operationsNewburgh Fire Chief Charged in White Plains Federal Court with Fraudulently Obtaining Retirement Benefits
… States Attorney for the Southern District of New York, and Diego Rodriguez, the Assistant Director-in-Charge of the … return to work in the public sector to the New York State and Local Police and Fire Retirement System. Under New York State law, a … return to work in the public sector to the New York State and Local Police and Fire Retirement System …
https://www.osc.ny.gov/press/releases/2016/01/newburgh-fire-chief-charged-white-plains-federal-court-fraudulently-obtaining-retirement-benefitsOpinion 2000-12
… among other things, there have been subsequent court cases or statutory amendments that bear on the issues discussed in … from voting on salaries for family members who are elected or appointed town officials. Pursuant to General Municipal … and abstain from voting on matters relating solely or primarily to the salaries of family members. You ask …
https://www.osc.ny.gov/legal-opinions/opinion-2000-12Licensing and Monitoring of Proprietary Schools (2019-S-68) 180-Day Response
To determine whether the State Education Department’s Bureau of Proprietary School Supervision is verifying that schools have sufficient resources before initial licensing and is adequately monitoring schools and utilizing its database to look for warning flags of future closings.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2021-19s68-response.pdfPoughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
Determine if the Board provided adequate oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s IT assets.
https://www.osc.ny.gov/files/local-government/audits/pdf/poughkeepsie-2019-15.pdfDiNapoli: Former Chief of Border City Hose Company Pleads Guilty to Stealing Company Funds and Repays More Than $18,000
… Ontario County District Attorney James Ritts said, “ At a time when funding for our Fire Departments and Hose … work of our State Police members, along with our partners at the State Comptroller’s Office and Ontario County District … in unauthorized purchases of construction supplies, tools, bathroom light fixtures, and a table saw for his personal …
https://www.osc.ny.gov/press/releases/2024/07/dinapoli-former-chief-border-city-hose-company-pleads-guilty-stealing-company-funds-and-repays-moreTown of Oswego – Financial Condition and Information Technology (2017M-290)
… adequately monitored the Town’s financial operations and whether the Board adopted adequate policies and procedures to safeguard the Town’s information technology … Background The Town of Oswego is located in Oswego County and has a population of approximately 7,900. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2018/03/09/town-oswego-financial-condition-and-information-technology-2017m-290Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding … provide for increased oversight. Account for all parking tickets and implement policies and procedures for the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Village of Fleischmanns – Financial Condition and Clerk-Treasurer’s Duties (2017M-30)
… Purpose of Audit The purpose of our audit was to assess the Village’s financial condition and the … approximately $1.2 million. Key Findings The Board has not developed a multiyear financial plan. The Board did not … financial condition. The Board did not conduct, or cause to conduct, an annual audit of the Clerk-Treasurer’s records …
https://www.osc.ny.gov/local-government/audits/village/2017/06/23/village-fleischmanns-financial-condition-and-clerk-treasurers-duties-2017m-30Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… was to determine if the Board is monitoring the fire and ambulance companies that provide emergency services to the … services in its fire protection district and with an ambulance company for basic life support ambulance services. The Town’s budgeted appropriations for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Town of Geneseo – Information Technology and Multiyear Planning (2017M-84)
… and administrative rights, backups, adjustments, audit trail reports, restricting personal use and connecting …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-geneseo-information-technology-and-multiyear-planning-2017m-84Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper … financial duties without oversight. The segregation of duties between Town officials is an important internal …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisors’ accounting … monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash disbursements totaling $586,823 we reviewed: 20 cash …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Village of Depew – Internal Controls Over Capital Projects (2013M-29)
… The purpose of our audit was to determine whether the Village properly recorded capital project activity for the … period June 1, 2006, to October 12, 2012. Background The Village of Depew is located in the Towns of Cheektowaga and … County and has a population of approximately 15,300. The Village is governed by an elected Village Board, which …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Town of Brookhaven – Physical Accessibility to Programs and Services(S9-24-45)
… and crutch tips from falling off and restroom towel dispensers mounted at an accessible height. Two components at …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-brookhaven-physical-accessibility-programs-and-servicess9-24-45DiNapoli: Hamburg Employee Admits $150,000 Theft of Recreation Fees
… and the Recreation Center supervisor. The Comptroller's office conducted an investigation and audit, discovered the … Erickson was terminated from her $35,000-a-year post by the village in April 2018. "Little by little, Ms. … pleaded guilty to grand larceny, false filing and official misconduct. She is due back in court on Jan. 9 for …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-hamburg-employee-admits-150000-theft-recreation-feesTown of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … 1, 2011, to September 30, 2012. Background The Town of Coeymans is located in Albany County and has a population … Town of Coeymans Recordkeeping and Cash Disbursements 2013M186 …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… made in our initial audit report, Improper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and … prohibit Medicaid payment of drugs for the treatment of sexual or erectile dysfunction (herein collectively referred … made in our initial audit report Improper Payments for Sexual and Erectile Dysfunction Drugs Procedures and Supplies …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedImproper Medicaid Payments for Recipients Diagnosed With Severe Malnutrition (Follow-Up)
… 2017-S-85 ). About the Program Malnutrition can result from the general deterioration of an individual’s health, inadequate treatment or neglect, or from the treatment of another condition. Once malnutrition is … malnutrition diagnosis. The audit covered the period from January 1, 2013 through December 31, 2017. We identified …
https://www.osc.ny.gov/state-agencies/audits/2020/09/02/improper-medicaid-payments-recipients-diagnosed-severe-malnutrition-followUnited HealthCare – Overpayments for Services Provided by Long Island Bone and Joint, LLP
… will result in United making an excessive payment on the claim. Our audit focused on claims submitted to United by … allowed $9,200 for the service. As a result, United paid $7,360 on the claim, and the member’s out-of-pocket portion of … on the claim to United, thereby causing United to issue a check for $25,798 for the claim. Auditors determined that the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/united-healthcare-overpayments-services-provided-long-island-bone-and-joint-llp