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Ellenburg Center No. 15 Fire District – Internal Controls Over Financial Operations (2013M-103)
… a district corporation of the State, distinct and separate from the Town of Ellenburg, located in Clinton County. The … activities. The Board has not adopted a code of ethics or procurement and investment policies as required by General … GML. As of December 31, 2012, the District had $585,045 (or 99 percent of the District’s total cash on hand) in cash …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/07/19/ellenburg-center-no-15-fire-district-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… conflicting roles with businesses that received benefits from GCIDA. This includes lease and PILOT agreements related … they do not comply with employment reporting requirements or meet specific employment goals. Four of 10 businesses … GCIDA does not enter into contracts in which an officer or employee has a prohibited interest. Perform a documented …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementDiNapoli Audit Praises Waterville Central School District
… conducting necessary background checks and fingerprinting of employees prior to allowing them to work with students, … requests with SED, the school may not be notified of an arrest, either prior or subsequent to the employee’s hire, which may compromise the safety of students. Auditors reviewed records for 10 full-time …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Kaser , Village of Lisle and the Village of Owego . "In today's fiscal climate, budget transparency and … or revitalization goals. Village of Kaser – Refuse User Fees and Records (Rockland County) The village charged … of this ineffective recordkeeping, the certified public accounting firm was unable to complete its audits for the …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1DiNapoli: New York State Fourth Nationwide in Credit Card Debt
… percent above the national average. In 2017, 8.3 percent of credit card debt in New York state was delinquent by 90 days or more, higher than the national average of 7.5 percent. Nevada was the highest at nearly 11 percent. … debt. "While a good credit record is seen as an element of strong financial health, bad credit standings can lead to …
https://www.osc.ny.gov/press/releases/2018/05/dinapoli-new-york-state-fourth-nationwide-credit-card-debtCUNY Bulletin No. CU-650
… Carpenters Affected Employees CUNY employees in the titles of Carpenter and Supervisor Carpenter Background A Memorandum of Understanding has been entered into and was filed on February 7, 2018 between the Comptroller of the City of New York and the NYC District Council of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-650-cuny-salary-rate-increases-carpenters-and-supervisorEmployee Incentive and Bonus Payments (Follow-Up)
… Purpose To determine the extent of the implementation of the four recommendations included in our initial audit … employees because they were not justified under the terms of the relevant incentive plan, were distributed in error, or … To determine the extent of the implementation of the four recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2018/07/03/employee-incentive-and-bonus-payments-followCVS Health – Accuracy of Drug Rebate Revenue Remitted to the Department of Civil Service
… negotiate agreements with drug manufacturers for rebates, discounts, and other consideration and pass 100 percent of …
https://www.osc.ny.gov/state-agencies/audits/2019/01/28/cvs-health-accuracy-drug-rebate-revenue-remitted-department-civil-serviceMedicaid Program – Improper Medicaid Payments for Recipients in Hospice Care
… 1, 2013 through December 3, 2017. Background Hospice is a program that provides care to terminally ill individuals, with a focus on easing symptoms rather than treating the … elect hospice care, they waive their right to use Medicaid for curative services, and a hospice organization assumes …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-improper-medicaid-payments-recipients-hospice-careEducators for Children, Youth and Families, Inc. – Use of Contract Funds (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Educators for Children, Youth … claims amounting to $1.8 million, out of $3.2 million in contract payments, to determine if the claims were … fraudulent transactions to an inactive Board of Directors. In addition, we found no evidence that there were any …
https://www.osc.ny.gov/state-agencies/audits/2013/08/13/educators-children-youth-and-families-inc-use-contract-funds-followWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… Purpose of Audit The purpose of our audit was to assess controls to ensure that financial … Company #1 is a volunteer organization located in the Town of Queensbury in Warren County. The Board of Directors, which …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… audit was to evaluate the District’s financial operations and use of fund balance for the period July 1, 2012 through … $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory limit for unrestricted … officials transferred moneys to the District’s reserves and repeatedly appropriated fund balance to reduce the tax …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mSelected Aspects of Discretionary Spending
… Transportation Authority (Authority) was created by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation and related services within the greater … two airports, and a small boat harbor. The majority of its revenues are earned from operating assistance, …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingState Agencies Bulletin No. 783
… certain Management Confidential employees enrolled in the Income Protection Plan. Affected Employees Eligible … 1, 1994, the Workers’ Compensation benefit for employees in the Management Confidential bargaining units (BU 06, 18, … there are two options: For employees who are not enrolled in the IPP program, accruals are used followed by sick leave …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/783-new-workers-compensation-actionreason-code-management-confidentialTown of Cherry Valley – Budget Review (B25-4-7)
… [read complete report – pdf] Purpose of Budget Review The purpose of our review was to provide an independent evaluation of the Town’s preliminary 2026 budget. Background Based on … The purpose of our review was to provide an independent evaluation of the Towns preliminary 2026 budget …
https://www.osc.ny.gov/local-government/audits/town/2025/11/07/town-cherry-valley-budget-review-b25-4-7DiNapoli Releases Fiscal Stress Scores for 17 Cities
… year-end fund balance, short-term borrowing and patterns of operating deficits, the monitoring system creates an … to fiscal stress” or has “no designation.” The cities of Yonkers and Long Beach were both found to be in “moderate fiscal stress” while the city of Utica was designated as “susceptible to fiscal stress.” …
https://www.osc.ny.gov/press/releases/2015/04/dinapoli-releases-fiscal-stress-scores-17-citiesCity of Amsterdam – Budget Review (B24-5-5)
… report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed … Chapter 531 of the Laws of 2019 authorizes the City to issue debt not to exceed $8.3 million to liquidate the cumulative deficits … The purpose of our budget review was to provide an independent evaluation of the Citys proposed …
https://www.osc.ny.gov/local-government/audits/city/2024/05/13/city-amsterdam-budget-review-b24-5-5Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the … 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… does not audit and approve claims before they are paid from the administrative checking account (ACA). The Board … audit and approval. The Treasurer does not have access to or custody of the funds maintained in the ACA. The Board … request for proposal (RFP) process only when the services or the individual who had been providing the service had …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060