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Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)

… resolutions or maintain accurate leave records and, as a result, paid nine employees for unused sick and vacation … so. The Treasurer did not prepare bank reconciliations in a timely manner. The Treasurer did not file 2012-14 annual … and ensure that any employee who receives additional group life insurance coverage pays the correct premium. …

https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206

Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)

… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168

Mount Vernon City School District – Procurement of Natural Gas (2019M-91)

… District (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of District taxpayers. Key Findings The Board and District officials did not procure natural gas in accordance with New York State General …

https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91

DiNapoli Statement on Anniversary of the Jan. 6 Attack on the Capitol

… New York State Comptroller Thomas P. DiNapoli made the following statement on the first anniversary of the Jan. 6 attack on the Capitol. … New York State Comptroller Thomas P DiNapoli made the following statement on the first anniversary of the Jan 6 attack on the Capitol …

https://www.osc.ny.gov/press/releases/2022/01/dinapoli-statement-anniversary-jan-6-attack-capitol

Village of Port Byron – Financial Monitoring and Information Technology (2014M-116)

… the Village’s financial operations, internal controls and information technology for the period June 1, 2011 … 1,300. Budgeted appropriations for the general, water and sewer funds for the 2013-14 fiscal year totaled … Findings The Board has not ensured that adequate policies and procedures have been adopted, regularly reviewed and …

https://www.osc.ny.gov/local-government/audits/village/2014/08/15/village-port-byron-financial-monitoring-and-information-technology-2014m-116

Sullivan County Board of Cooperative Educational Services – Separation Payments (2021M-171)

… ] Audit Objective Determine whether Sullivan County Board of Cooperative Educational Services (BOCES) officials made … to contract terms for separation payments or obtain Board of Education (Board) approval to waive certain employment terms. As a result, seven of the 21 separation payments we reviewed that total $66,169 …

https://www.osc.ny.gov/local-government/audits/boces/2022/01/28/sullivan-county-board-cooperative-educational-services-separation-payments-2021m

Ridge Fire District – Board Oversight of Treasurer’s Fiscal Duties (2021M-165)

… why the bank balances presented on the Treasurer’s reports for three consecutive months contained discrepancies totaling … were not always accurate or timely, resulting in a $10,244 discrepancy between the District’s accounting …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/01/21/ridge-fire-district-board-oversight-treasurers-fiscal-duties-2021m-165

Town of Highlands – Water and Sewer Funds’ Financial Condition (2021M-152)

… made totaling $430,000. Multiyear financial and capital plans have not been developed. We also released T own of …

https://www.osc.ny.gov/local-government/audits/town/2022/01/21/town-highlands-water-and-sewer-funds-financial-condition-2021m-152

Village of Westbury – Purchasing, Claims Audit and Information Technology (2013M-301)

… 30, 2012. Background The Village of Westbury is located in the Town of North Hempstead, Nassau County. The Village is … Ensure that all Village employees who are involved in the procurement process are aware of and comply with the … gain access. Locate physical components of the IT system in an adequately ventilated or climate-controlled area that …

https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-westbury-purchasing-claims-audit-and-information-technology-2013m-301

Cortland Enlarged City School District – Oversight of Financial Operations (2012M-230)

… determine whether the Superintendent and the Director of Business Services provided adequate fiscal oversight over … Key Findings The former Superintendent and Director of Business Services did not provide sufficient oversight over … establishes procedures for filing claims with Medicaid for support services provided to Medicaid-eligible students. …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/01/cortland-enlarged-city-school-district-oversight-financial-operations

DiNapoli: DOH Needs to Step Up Enforcement of Patient Safety Violations

… P. DiNapoli. “Lisa’s Law was created to make health care in New York safer and give patients the knowledge they need … evidence. However, DiNapoli’s auditors found DOH, in some cases, is suspending a substantial portion of the penalty … violator to pay a penalty on an installment plan, in all cases, the respondent violated the payment plan terms and DOH …

https://www.osc.ny.gov/press/releases/2021/03/dinapoli-doh-needs-step-enforcement-patient-safety-violations

DiNapoli: 31 School Districts Designated in Some Level of Fiscal Stress

… uncertainty as the COVID-19 pandemic continues to disrupt school district operations and finances,” DiNapoli … also reviewed environmental risk factors, which are often out of the district’s control and could be related to an … paid in the current state fiscal year. The possibility of additional federal aid may also mitigate some risk of stress …

https://www.osc.ny.gov/press/releases/2021/01/dinapoli-31-school-districts-designated-some-level-fiscal-stress

Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)

… Periodically review and reconcile DMV’s pending ticket log with caseload activity to ensure that tickets are …

https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208

DiNapoli: Former Bemus Point Clerk Arrested for Theft of Over $60,000

… Additionally, Jaeger used the village bank account to pay for herself and her family’s personal cell phones and car payments, and to purchase Christmas gifts. … of 2020. “Jaeger allegedly treated the village funds as her personal bank account, writing checks to herself for …

https://www.osc.ny.gov/press/releases/2021/02/dinapoli-former-bemus-point-clerk-arrested-theft-over-60000

Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)

… Purpose of Audit The purpose of our audit was to determine if Library/Museum … the Library/Museum’s financial activities. An accounting firm prepares the accounting records, and the Executive … violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, …

https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285

Town of Willsboro– Internal Controls Over Selected Financial Operations (2014M-68)

… for ensuring that the collection of moneys, issuance of tickets and deposit of moneys received are properly carried …

https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-willsboro-internal-controls-over-selected-financial-operations-2014m-68

City of Niagara Falls – Financial Management and Information Technology (2013M-47)

… 9, 2013. Background The City of Niagara Falls is located in Niagara County and encompasses approximately 17 square …

https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47

Appendix B – Selected Legal References Pertaining to the Audit of Claims Function – Improving the Effectiveness of Your Claims Auditing Process

… Villages – Village Law Sections 4-402(d), 4-408(d), and 5-524 Towns – Town Law Sections 20(3)(b), 29(7), 34(1), 1 8, 1 9, 125 and 215(1-b); Highway Law Section 284 Fire Districts – Town … 177 Counties – County Law Sections 369, 575, 577, and 600; Highway Law Sections 127 and 133(5); and Social …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-b-selected-legal-references-pertaining-audit-claims-function