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Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)
… report - pdf ] Audit Objective Determine whether the Town of Highlands (Town) Board (Board) and Town officials effectively managed the financial condition of the water and sewer funds. Key Findings The Board did not effectively manage the Town’s financial condition of the water and sewer funds. The Board did not monitor and …
https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152Collection of Petroleum Business Tax and Motor Fuel Excise Tax (Follow-Up)
… distributors of applicable types of fuel at a cents-per-gallon rate at different points in the distribution … Effective January 1, 2022, the PBT rate is 17.3 cents per gallon, up from 16.6 cents in 2021. Transactions exempt … State. Effective January 1, 2022, the MFT rate is 8 cents per gallon. An additional .05 cent-per-gallon petroleum …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/collection-petroleum-business-tax-and-motor-fuel-excise-tax-followVillage of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)
… Purpose of Audit The purpose of our audit was to review the Village’s internal controls … 1, 2011 through November 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301Town of Canajoharie – Budgeting and Allocating Sales Tax Revenue (2021M-204)
… years 2018 through 2020. During fiscal years 2018 through 2021, the Board improperly allocated sales tax revenue …
https://www.osc.ny.gov/local-government/audits/town/2022/03/04/town-canajoharie-budgeting-and-allocating-sales-tax-revenue-2021m-204Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)
… Purpose of Audit The purpose of our audit was to determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operationsIX.8.C Payments to the U.S. Treasury and U.S. Department of Education – IX. Federal Grants
… The procedures that follow pertain to the refund or return of federal funds to the U.S. Treasury or U.S. Department of Education due to: Excessive cash balances on deposit that … the award. SINGLE PAYMENT VOUCHER To generate a refund of federal funds by check to the U.S. Treasury or U.S. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8c-payments-us-treasuryDiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol
… made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. “Those who attacked the Capitol a year ago attacked the heart of our democracy. They were driven by lies to disrupt the orderly transition of power on which America was founded. We must never be …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitolVillage of Port Byron – Financial Monitoring and Information Technology (2014M-116)
… Purpose of Audit The purpose of our audit was to examine the Village’s financial … June 1, 2011 through June 17, 2013. Background The Village of Port Byron is located in the Town of Mentz in Cayuga County. The Village, which is governed by …
https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116Village of Mastic Beach – Treasurer’s Office and Credit Cards (2014M-150)
… Purpose of Audit The purpose of our audit was to review selected Village financial … 1, 2012 through November 30, 2013. Background The Village of Mastic Beach is located in the Town of Brookhaven in …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-mastic-beach-treasurers-office-and-credit-cards-2014m-150DiNapoli: Former Village of Chatham Clerk-Treasurer Pleads Guilty to Defrauding Village
… State Police announced that Barbara Henry, the Village of Chatham’s former clerk-treasurer, has pleaded guilty to … premiums at the town’s expense. “Ms. Henry took advantage of her public position to have the taxpayers fully fund her insurance costs,” said DiNapoli. “This kind of corruption drives up costs and erodes the public trust. …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-former-village-chatham-clerk-treasurer-pleads-guilty-defrauding-villageWestern Regional Off-Track Betting Corporation – Oversight of Take-Home Vehicles (2021M-52)
… Regional Off-Track Betting Corporation (Corporation) Board of Directors (Board) provided adequate oversight of take-home vehicles. Key Findings The Board did not provide adequate oversight of take-home vehicles. We found: All employees that were …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-oversight-take-homeMedicaid Program – Improper Payments of Medicare Buy-in Premiums for Ineligible Recipients
… Medicaid made improper Medicare premium payments on behalf of recipients enrolled in the Medicare buy-in program. The … to November 30, 2020. About the Program The Department of Health (Department) administers New York’s Medicaid … eligibility requirements. The State’s Local Departments of Social Services (Local Districts) determine eligibility …
https://www.osc.ny.gov/state-agencies/audits/2021/11/29/medicaid-program-improper-payments-medicare-buy-premiums-ineligible-recipientsTown of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31South Butler Fire District – Board Oversight of Financial Operations (2020M-155)
… report - pdf ] Audit Objective Determine whether the South Butler Fire District (District) Board of Fire … banking or purchasing records, funded and disbursed money from reserves without authorization and paid unapproved …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/04/30/south-butler-fire-district-board-oversight-financial-operations-2020m-155DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations
… The State Department of Health (DOH) has failed to hold … as required, according to an audit released today by State Comptroller Thomas P. DiNapoli. “Lisa’s Law was created … can act as a deterrent against future incidents and help fund improvements in patient safety. DOH needs to do better.” …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violationsBrighton Fire Department, Inc. – Board Oversight of Financial Operations (2020M-132)
… the Brighton Fire Department, Inc. (Department) Board of Directors (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. The Department lacked detailed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2021/04/23/brighton-fire-department-inc-board-oversight-financialDiNapoli: Department of Environmental Conservation’s Operational Spending Declines as Responsibilities Grow
… important new laws have expanded the state Department of Environmental Conservation’s (DEC) mission to address the urgent threat of climate change and other pressing issues, but spending to … York State Comptroller Thomas P. DiNapoli. “The Department of Environmental Conservation is leading major initiatives to …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-department-environmental-conservations-operational-spending-declines-responsibilities-growDiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress
… the school year ending on June 30, 2020. “This is a time of unprecedented uncertainty as the COVID-19 pandemic … if their fiscal stress scores were low in the early days of the crisis.” The Fiscal Stress Monitoring System, which … York City schools and the “Big Four” City School Districts of Buffalo, Rochester, Syracuse and Yonkers, found two school …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stressDiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000
… Sheriff James B. Quattrone today announced the arrest of Jennifer Jaeger, former Bemus Point village clerk, for the alleged theft of more than $60,000 in village funds. Jaeger, 38, of Bemus Point, allegedly wrote village checks to herself …
https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000Administration of the Contract With the Center for Urban Community Services
… range of health and social services, including supportive housing. Supportive housing is designed to help individuals and families use housing as a platform for health and recovery following a …
https://www.osc.ny.gov/state-agencies/audits/2016/02/16/administration-contract-center-urban-community-services