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Frankfort Hill Volunteer Fire Company - Financial Activities (2020M-47)
… adopt separate written financial policies and procedures to establish internal controls over key financial areas. … records. Ensure claims are audited before payment and have adequate supporting documentation. Ensure cash receipts … and have initiated or indicated they planned to initiate corrective action. … Determine whether Company …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/06/12/frankfort-hill-volunteer-fire-company-financial-activitiesTown of Milford – Justice Court Operations (2014M-279)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s financial activity for the period January 1, 2013 … 2014. Background The Town of Milford is located in Otsego County and has a population of approximately 3,040. The Town …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-milford-justice-court-operations-2014m-279Harford Fire District – Records and Reports (2016M-170)
… audit was to review the District’s financial operations for the period January 1, 2014 through March 3, 2016. … Fire Commissioners. General fund budgeted appropriations for 2016 total approximately $99,000. Key Findings The Board … reports were not completed within the 60-day requirement for 2014 or 2015. The Treasurer’s accounting records were …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/07/08/harford-fire-district-records-and-reports-2016m-170Town of Camden – Internal Controls Over Salaries/Benefits and Ambulance Services (2014M-82)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over salaries and … employees. The Board did not include the compensation paid to the Supervisor for services as cemetery official in the … Authorize all salaries, wages and benefits paid to officers and employees. Determine if the position of …
https://www.osc.ny.gov/local-government/audits/town/2014/05/30/town-camden-internal-controls-over-salariesbenefits-and-ambulance-services-2014m-82Clarence Fire District – Purchasing (2016M-297)
… Purpose of Audit The purpose of our audit was to examine the District’s … State, distinct and separate from the Town of Clarence, in Erie County. The District is governed by an elected … Ensure that all District officials who are involved in the procurement process comply with the purchasing policy …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297Town of Waterloo – Financial Management (2022M-7)
… the Town had adequate financial records and reports to effectively manage Town finances. Key Findings The Board … the Board did not: Implement adequate corrective action to address prior audit findings and recommendations, which … Town officials agreed with our findings and indicated they have initiated corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2022/07/29/town-waterloo-financial-management-2022m-7Wynantskill Union Free School District – Purchasing (2022M-85)
… Objective Determine whether the Wynantskill Union Free School District (District) sought competition when purchasing … action. … Determine whether the Wynantskill Union Free School District District sought competition when purchasing …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/wynantskill-union-free-school-district-purchasing-2022m-85Hunter-Tannersville Central School District – Network User Accounts and Information Technology Contingency Planning (2022M-125)
… user accounts or develop a written IT contingency plan. In addition to sensitive IT control weaknesses that were … did not: Disable 31 unneeded network user accounts (of the 225 enabled nonstudent accounts) including, but not …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/hunter-tannersville-central-school-district-network-user-accounts-andSouthampton Union Free School District – Financial Management (2024M-43)
… complete report – pdf] Audit Objective Determine whether the Southampton Union Free School District (District) Board of Education (Board) and officials effectively managed fund balance and reserve funds. Key Findings The Board and District officials did not effectively manage …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/18/southampton-union-free-school-district-financial-management-2024m-43Town of Hector – Employee Compensation (2024M-85)
… report – pdf] Audit Objective Determine whether Town of Hector (Town) employee compensation was authorized, … was not always authorized, accurate and supported. Of the 53 employee records that we reviewed, we determined that … handbook or highway contract. Adequately certify the Town’s payroll by reviewing and comparing payroll reports to …
https://www.osc.ny.gov/local-government/audits/town/2024/12/20/town-hector-employee-compensation-2024m-85Archived Data and Publications
… was updated in November 2017. Access to these materials is being maintained for historical reference purposes only. …
https://www.osc.ny.gov/local-government/fiscal-monitoring/archived-data-and-publicationsDiNapoli: Audits Find More Than $1 Million of Waste in New York's Medicaid Program
… A second audit released today found another $61,711 in overpayments to providers because of incorrect Medicare … appropriate treatments. Taxpayers have invested heavily in the Medicaid system and have a right to expect that health … a monthly premium for every Medicaid recipient enrolled in the plan, and the MCO arranges for the provision of …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-audits-find-more-1-million-waste-new-yorks-medicaid-programOpinion 92-31
… partisan or political purposes or undertakings (see NY Const, art VIII, §1; Phillips v Maurer , 67 NY2d 672, 499 …
https://www.osc.ny.gov/legal-opinions/opinion-92-31Protection of Child Performers
… of Labor (Department) is charged with protecting workers in New York State. Part 186 of the New York Codes, Rules and … that a portion of each child’s earnings is protected, in accordance with Article 7, Part 7, of the Estates, Powers … 15 percent of a child performer’s earnings to be placed in trust on behalf of the child. If an employer or payroll …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersDiNapoli Calls For Stepped Up Enforcement of State's Bottle Bill
… state's Environmental Protection Fund," DiNapoli said. "My auditors found the state Department of Taxation and …
https://www.osc.ny.gov/press/releases/2017/12/dinapoli-calls-stepped-enforcement-states-bottle-billOpinion 2002-7
… to establish); (necessity for referendum) REFERENDUM -- Public Libraries (not required to expend monies from reserve … LAW §§259, 3651: The library board of trustees of a school district public library may determine to accumulate library fund …
https://www.osc.ny.gov/legal-opinions/opinion-2002-7Opinion 2004-8
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … of its officers and employees. This is in response to your inquiry concerning a village that provides health …
https://www.osc.ny.gov/legal-opinions/opinion-2004-8DiNapoli: State Department of AG and Markets Should Improve Pollinator Protection Program
… New York State has more than 7 million acres of farmland, and many of its crops are dependent on pollination by bees … Plan. The New York State Department of Agriculture and Markets should step up efforts to ensure honey bee … Interactive Map Journal (Supplement to Jan. 2023 audit of AG and Markets) New York’s Agriculture Industry: A Resilient …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-state-department-ag-and-markets-should-improve-pollinator-protection-programControls Over the Empire State Supportive Housing Initiative
… whether providers deliver the services that are required in their contracts with State agencies. The audit covered the … 2017 through March 2023. About the Program Established in 2016, ESSHI is part of the Executive’s comprehensive plan … units of supportive housing over a 15-year period ending in 2031. The Office of Mental Health (Office) serves as the …
https://www.osc.ny.gov/state-agencies/audits/2023/12/21/controls-over-empire-state-supportive-housing-initiativeSubway Wait Assessment
… 1, 2017 and November 30, 2018. About the Program Under the Public Authorities Law, the MTA is required to issue an … calculated based on only time point locations. Provide the public with the supplement schedules that are used to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessment