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Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… Purpose of Audit The purpose of our audit was to review the financial operations of the Port Kent Water … Port Kent Water District 1, which provides water service to approximately 140 customers. The Town’s budgeted … not maintain adequate records, did not assess penalties to all tax payments received after the due date and did not …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… audit was to examine selected financial activities from January 1, 2010, to June 7, 2013. Background The Town of … audit was to examine selected financial activities from January 1 2010 to June 7 2013 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209Town of Cheektowaga – Awarding Contracts for Goods and Services (2013M-293)
… two of these contracts − for public works projects and sidewalk replacement services − that resulted in payments … paid approximately $600,000 more than was necessary for sidewalk replacement. Further, because property owners are required to reimburse the Town for sidewalk replacement, a significant portion of this cost was …
https://www.osc.ny.gov/local-government/audits/town/2014/04/18/town-cheektowaga-awarding-contracts-goods-and-services-2013m-293State Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … have saved approximately $10,200 in issuance costs related to the bonds and approximately $19,200 in annual interest on …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli and Department of Financial Services Acting Superintendent Asrow Designate New Banking Development District to Support Community Banking in the Towns of Shandaken and Olive
… Comptroller Thomas P. DiNapoli and Department of Financial Services Acting Superintendent Kaitlin Asrow today announced … in the USB branch will enhance its operations and provide affordable and accessible banking products and services to … change the course of a person's life, whether it's a small business looking to grow, a family hoping to build a more …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-and-department-financial-services-acting-superintendent-asrow-designateState Comptroller DiNapoli Releases Audits
… Alcoholism and Substance Abuse Services (OASAS): Problem Gambling Treatment Program (2018-S-39) OASAS has not … BRC reported was not accurate or complete, and Metro-North does not have a process in place to verify reported data. New … Facilities Planning Bureau Project Review (2018-S-2) SED does not perform project plan reviews timely, and lacks …
https://www.osc.ny.gov/press/releases/2019/03/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… of Health (DOH): Medicaid Program: Overpayments for Therapy Services and Prescription Drugs Covered by Medicare … $20.1 million in Medicaid payments made by DOH for therapy services and drugs that should have been paid for by …
https://www.osc.ny.gov/press/releases/2019/11/state-comptroller-dinapoli-releases-auditsVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Village of South Floral Park – Budgeting and Financial Oversight (2021M-5)
… budgets, and the budgets presented were not in the proper form, as required. Inaccurate budgeting led to underestimated …
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… report – pdf] Audit Objective Determine whether the Town of New Albion (Town) Town Supervisor (Supervisor) adequately … to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper … The segregation of duties between Town officials is an important internal control for preventing errors and …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The … complete, accurate, up to date, reliable or timely. As a result, the Board’s ability to monitor the Town’s financial … former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Cost-Saving Ideas: Monitoring Health Insurance Premiums for Retirees
… districts, employees have the option to receive health insurance coverage after retirement. Among other things, the … retiree dies. required to contribute to the health insurance coverage costs. offered subsidized health insurance costs by allowing the retiree to buy coverage at …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-monitoring-health-insurance-premiums-retireesRisk Assessment and Implementation of Measures to Address Extreme Weather Conditions
… the period from April 2009 to August 2022. Background In the decade since Superstorm Sandy, weather predicting … has experienced flash flooding due to heavy rain, which is harder to predict in terms of timing and location of … In September 2007, the Chair of the MTA appointed a Blue Ribbon Commission on Sustainability and the MTA (Blue …
https://www.osc.ny.gov/state-agencies/audits/2023/09/29/risk-assessment-and-implementation-measures-address-extreme-weather-conditionsAll My Children Day Care – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs submitted by All My Children Day Care (AMC) on its Consolidated Fiscal … To determine whether the costs submitted by All My Children Day Care on its Consolidated Fiscal Reports …
https://www.osc.ny.gov/state-agencies/audits/2022/06/08/all-my-children-day-care-compliance-reimbursable-cost-manualNew York City Projecting Surplus of $2.7 Billion in Current Fiscal Year
… New York City projects a surplus of more than $2.7 billion for fiscal year (FY) 2020, up from … gaps are relatively small, but there is still a risk of an economic downturn. Also, the proposed executive state … an increase in the city’s revenue forecast since the start of the fiscal year ($1.2 billion) and a reduction in reserves …
https://www.osc.ny.gov/press/releases/2020/02/new-york-city-projecting-surplus-27-billion-current-fiscal-yearVillage of Washingtonville – Village Hall Building Project and Board Oversight (2015M-37)
… through July 12, 2013 and to examine the management of the Village Hall building project and other selected financial … period March 1, 2011 through July 12, 2013. Background The Village of Washingtonville is located in the Town of Blooming … properly plan and provide oversight and management of the Village Hall building project. The second floor of the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-washingtonville-village-hall-building-project-and-board-oversight-2015mVillage of Valley Stream – Cash Receipts and Selected Village Operations (2013M-382)
… 2012. Background The Village of Valley Stream is located in the Town of Hempstead in Nassau County and has approximately 36,000 residents. The … year were $35.9 million. Key Findings Weaknesses exist in the cash collection procedures in the Recreation …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/04/village-valley-stream-cash-receipts-and-selected-village-operations-2013mWilliamsburg Infant & Early Childhood Development Center, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Williamsburg Infant & Early Childhood Development Center, Inc. (Williamsburg) on its Consolidated Fiscal Reports (CFRs) were … The audit focused primarily on expenses claimed on Williamsburg’s CFR for the fiscal year ended June 30, 2019 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/01/williamsburg-infant-early-childhood-development-center-inc-compliance-reimbursable-costTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… audit was to determine if internal controls over transfer station operations for the period January 1, 2011, to July … with the amount of trash disposed at the transfer station. We found that over a three-month period in 2012, the … accounted for as being received at the Town’s transfer station, resulting in approximately $10,000 in missing …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24XII.10.E Reporting the Theft, Loss or Misuse of State Assets – XII. Expenditures
… Law, State agencies must inform OSC of any suspected and/or known theft, loss, misuse or inappropriate action involving State funds, equipment, supplies and other assets. Improper transactions must be reported to … to wait until an investigation has been completed and/or forwarded to an investigative agency before notifying …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii10e-reporting-theft-loss-or-misuse-state-assets