Search
Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Fund on behalf of the City for the purpose of financing commercial and neighborhood development projects. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNewark School District Public Library – Board Oversight (2014M-54)
… the Board of Trustees’ oversight of Library operations for the period July 1, 2011 through August 26, 2013. … and disbursements, claims processing and auditing, credit cards, payroll processing, accounting records and … the Library to disburse payroll by accessing the Library’s bank account and withdrawing enough funds to cover payroll, …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… City is governed by its Charter and State laws. The City Council, which consists of five members, has overall … financial condition has deteriorated as a result of the Council’s decisions when developing and adopting annual … deficits of almost $18 million primarily because the Council adopted budgets that over-estimated revenues and …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… The Treasurer did not maintain cash receipt records or other documentation to verify the amounts raised at …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardVillage of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… to review the Village’s internal controls over selected financial operations for the period June 1, 2010, to October … Village of Scotia Internal Controls Over Selected Financial Operations 2012M148 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… ensure claims are properly supported and audited prior to payment. Require that all claims contain adequate supporting … any claims which have not been audited and approved for payment by the Board, except where allowed by law. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Internal Controls Over Selected Financial Operations
… the State’s military forces, which are composed of the New York Army National Guard, New York Air National Guard, … National Guard Bureau (NGB) allows DMNA to be reimbursed by NGB for expenses it incurs in operations and training of the …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsAssessment Roll Verification (ARV) for School Districts
… File Assessment Roll Verification Form Enrollment Instructions [pdf] Background The Office of … by parcel on a School District Assessment Adjustment Form [pdf] . Instructions for completing the form are found on page 2 of the form. Assessment adjustments …
https://www.osc.ny.gov/local-government/required-reporting/assessment-roll-verification-arv-school-districtsComptroller DiNapoli Releases Municipal Audits
… Department – Controls Over Financial Operations (Monroe County) The department treasurer makes all deposits, … Terrace Fire District – Claims Audit and Payroll (Suffolk County) The entire board did not authorize payment of claims … is properly recorded. Town of Minden – Budgeting (Montgomery County) The town improperly allocated portions of …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… officials, however, do not generate and review audit trail reports. Village of Old Brookville – Cash Receipts …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School and Municipal Audits
… City School District – Budget Review (Monroe County) A review of the district’s general fund budgets revealed an … superintendent and board. In addition, the district has no available unrestricted fund balance to mitigate this … Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested data. …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsTown of Ogden – Financial Management and Justice Court (2014M-234)
… Justices do not correct identified deficiencies, the Board can inform the Supervising Judge of the Judicial District, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… for more than 500 state and local public authorities is now available at Open Book New York … for more than 500 state and local public authorities is now available at Open Book New York httpwwwopenbooknewyorkcom …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcomCapital – 2022 Financial Condition Report
… highways and bridges, but also facilities for education, government, health, housing, environmental conservation and recreation. Capital … to spending for the Metropolitan Transportation Authority. Housing, up by $252.9 million (78.5 percent). This category’s …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalAm I Required to Have an Audit?
… for volunteer firefighters are required each year by law to have an audit conducted by an external auditor. A local … awarded funds in its fiscal year is also required to have an audit, conducted by an external auditor, in … Am I Required to Have an Audit …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditComptroller DiNapoli Releases Municipal Audits
… did not monitor Internet usage for computer use policy (CUP) compliance. Auditors also found town officials did not …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-municipal-audits-1Opinion 96-16
… IMPROVEMENT DISTRICTS -- Property (use of proceeds from sale of) WATER DISTRICTS -- Property (use of proceeds from sale of) TOWN LAW, §198(12); MUNICIPAL HOME RULE LAW, §10: A … Town Law, §198 or a local law, use the proceeds from the sale to the county of all the property and facilities of a …
https://www.osc.ny.gov/legal-opinions/opinion-96-16Empire BlueCross BlueShield – Controls Over Payments for Special Items
… through December 31, 2016. Background The New York State Health Insurance Program (NYSHIP) provides health insurance … range of services including, but not limited to, hospital services, office visits, home care, medical equipment, mental health services, and prescription drugs. The State …
https://www.osc.ny.gov/state-agencies/audits/2017/06/22/empire-bluecross-blueshield-controls-over-payments-special-itemsState Comptroller DiNapoli Releases School Audits
… practices and ensure proper policies and procedures are in place to protect taxpayer dollars from waste, fraud and … monitor the cabinet. In addition, the clerks do not always log cash receipts into the cash receipts log when it is received. Twelve cash receipts totaling $7,975 …
https://www.osc.ny.gov/press/releases/2016/08/state-comptroller-dinapoli-releases-school-audits-0Westchester Attorney Indicted for Fraud and False Statement Charges Arising From His Attempt to Embezzle From a Decedent's Estate for Which He Was Court-Appointed Administrator
… New York State Comptroller Thomas P. DiNapoli, Geoffrey S. Berman, the … by using a fictitious company," said New York State Comptroller Thomas P. DiNapoli. "Thanks to my ongoing … which carries a maximum sentence of five years in prison; one count of mail fraud, which carries a maximum …
https://www.osc.ny.gov/press/releases/2018/08/westchester-attorney-indicted-fraud-and-false-statement-charges-arising-his-attempt-embezzle