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Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … the highway superintendent with bonuses totaling $1,200 for services already rendered. Further, the board … as committees, but as one individual making decisions for the entire company without sufficient oversight. Town of …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … to control all cash receipts and disbursement functions increases the risk that funds could be misappropriated … Also, although the department has established policies for disbursing restitution money retained in a victims’ trust …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Bethpage Union Free School District , Commack Union … Plainview-Bethpage Central School District . “In an era of limited resources and increased accountability, it’s … keeping procedures could be improved to reduce the risk of leave time being used or paid out for which employees are …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsCaledonia Fire Department – Internal Controls Over Financial Operations (2013M-356)
… Purpose of Audit The purpose of our audit was to assess the Department Board of Directors’ oversight of the … adequate or consistently followed. The Board also failed to adopt the statutorily required code of ethics. The by-laws … operations and contain contradictory provisions related to the responsibilities for check signing and purchase order …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/03/14/caledonia-fire-department-internal-controls-over-financialRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … Background The Rescue Fire Company is located in the City of North Tonawanda, in Niagara County. The Board of Directors …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250DiNapoli: New York State Fourth Nationwide in Credit Card Debt
… nationwide, with credit cards being the most common method for consumer borrowing, according to the report. Consumers … to credit cards and other personal finance concerns. For information about credit cards, see … . Other federal and State agencies also provide helpful hints for holding and using a credit card. These include the …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtAccounts Payable Advisory No. 28
… the internal controls over the payment process as a basis for that certification. This certification requirement is … the head of the agency certify or approve vouchers for submission to the Comptroller for audit. Other individuals may also approve vouchers if …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationAssessment of Costs to Administer the Workers’ Compensation Program for the Fiscal Year Ended March 31, 2014
… mandates included in these statutes, which direct the Comptroller and the Chair of the Board to ascertain the …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/assessment-costs-administer-workers-compensation-program-fiscal-year-ended-march-31-2014Medicaid Program - Medicaid Overpayments for Certain Medicare Part C Claims
… identify Medicaid overpayments made to medical providers for services rendered to recipients enrolled in … of participating providers they reimburse directly for services provided to enrollees. For dual-eligibles, plan providers bill Medicaid directly for …
https://www.osc.ny.gov/state-agencies/audits/2015/01/16/medicaid-program-medicaid-overpayments-certain-medicare-part-c-claimsTown of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations … 1, 2011, through December 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168DiNapoli: Local Sales Tax Collections Up 21% in First Quarter of 2022
… tax collections grew by 21.1%, or $901 million, in the first quarter of 2022 compared to the same period last year, according to a … what impact the rate of inflation and economic volatility is having on New York’s economic recovery.” New York City’s …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-local-sales-tax-collections-21-percent-first-quarter-2022XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… - Combined Schedule of Cash Receipts and Disbursements for the General Fund and the major Special Revenue Funds and … comparison be included in the financial statements for the general fund and major special revenue funds. The … plan with the actual cash receipts and disbursements for the year. The cash basis financial plan is presented as a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXIV.3.B Short Term Investment Pool (STIP) – XIV. Special Procedures
… Investment Pool (STIP) represents a mechanism that allows for separate accounting for individual fund receipts and disbursements AND the … funds within the State’s General Checking Account (GCA) for the purposes of short-term investments. This permits …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv3b-short-term-investment-pool-stipDiNapoli: Municipalities Facing Slow Growth in Sales Tax Collections
… collections are a crucial, yet unstable source of revenue for local governments," said DiNapoli. "The impact of little … City's year-to-year growth calculations. After adjusting for the 2015 correction, however, collections actually … had an increase in collections. The strongest increase was for the city of Yonkers at 16.6 percent; and Seven cities …
https://www.osc.ny.gov/press/releases/2017/01/dinapoli-municipalities-facing-slow-growth-sales-tax-collectionsTown of Huntington – Payroll and Legal Services (2013M-28)
… our audit was to review employee payroll and payments for legal services for the period January 1, 2011, to May 31, … the agreements did not require that invoices for legal services provide detail about the basis for the amounts … providing the service. … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Village of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal … January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about 3,800. The Village is governed by a five-member elected Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Best Practices – Information Technology Contingency Planning
… procedures. It should include the frequency and scope of backups, the location of stored backup data, the specific method for backing up and … to the process (e.g., file-naming conventions, method of transporting data offsite). The policy should also address …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0Village of Greenwich – Justice Court Operations (2014M-023)
… and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and did not compare the reconciled bank balance with her manual cash … has been printed and issued. Further, Court officials did not use manual press numbered duplicate receipts as a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Credit Cards – Travel and Conference Expense Management
… the name of the local government or school district to pay for certain travel and conference expenses. This can be … treasurer’s office to have a credit card that can be used for large dollar travel expenses that don’t require the … airline tickets). Before credit cards can be obtained for travel purposes, they must be authorized by the governing …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/credit-cardsTown of Bangor – Board Oversight (2012M-193)
… 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The Town is governed by an elected five-member Town Board (Board), … primarily with real property taxes. Key Findings The Board is not providing adequate oversight of the Dog Control …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193