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State Comptroller DiNapoli Releases Audits

… not implemented. New York State Health Insurance Program – Anthem Blue Cross – Coordination of Benefits With Medicare (2023-S-3) …

https://www.osc.ny.gov/press/releases/2024/08/state-comptroller-dinapoli-releases-audits

State Comptroller DiNapoli Releases Municipal Audits

… supervisor did not control the custody of his signature stamp and allowed the clerk to affix his signature to checks. …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-0

State Agencies Bulletin No. 2041

… increase the salary by applying 2.00% rounded to the nearest cent. If the employee has a Comp Rate Code of CAL, a … increase the salary by applying 2.00% rounded to the nearest dollar. If the employee has a Comp Rate Code of ANN … increase the salary by applying 2.00% rounded to the nearest dollar. If the employee has a Comp Rate Code of ANN, …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2041-april-2021-and-2022-managementconfidential-mc-retroactive-salary

Unified Court System Bulletin No. UCS-304

Unified Court System Bulletin No UCS304

https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-304-april-2022-state-new-york-unified-court-system-ucs-increments

IX.12.I Updated and Expanded CMIA Regulations – IX. Federal Grants

… used by the State to draw down federal funds); Changes in clearance patterns; and Additions or deletions of programs to …

https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12i-updated-and-expanded-cmia-regulations

Copiague Fire District – Credit Card Purchases (2019M-98)

… 28 charges totaling $5,786 for refreshments that were in violation of New York State Public Officers Law. The Board approved $1,488 in charges that were not for valid District purposes. Key … are necessary and valid expenditures. Except as indicated in Appendix A, District officials generally agreed with the …

https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-credit-card-purchases-2019m-98

Irvington Union Free School District – Fixed Assets (2022M-89)

… possession. These items included a desk, oven, stove, television and television studio equipment. 65 assets had missing, or …

https://www.osc.ny.gov/local-government/audits/school-district/2022/09/30/irvington-union-free-school-district-fixed-assets-2022m-89

Amherst Central School District – Network User Account Access and Application User Accounts and Permissions (2023M-5)

… School District (District) officials secured user account access to the network and managed user accounts and … District officials did not adequately secure user account access to the network or properly manage user accounts and … accounts had unnecessary network administrative access. Application user accounts or properly restrict permissions in …

https://www.osc.ny.gov/local-government/audits/school-district/2023/06/02/amherst-central-school-district-network-user-account-access-and

Victor Central School District - Financial Management (2019M-62)

… officials: Adopted conservative budgets that resulted in circumventing the statutory limit on surplus fund balance … with balances totaling more than $1.3 million as of June 30, 2018. Key Recommendations Develop and adopt budgets that include more realistic estimates for revenues and appropriations and the amount of fund …

https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/victor-central-school-district-financial-management-2019m-62

Newfane Central School District – Financial Management (2020M-88)

… the Newfane Central School District’s (District) Board and District officials properly managed fund balance and reserves. Key Findings The Board and District officials can better manage fund balance and … the Newfane Central School Districts District Board and District officials properly managed fund balance and …

https://www.osc.ny.gov/local-government/audits/school-district/2020/11/06/newfane-central-school-district-financial-management-2020m-88

Tri-Valley Central School District - Financial Management (2020M-17)

… complete report - pdf] Audit Objective Determine whether the Board and District officials properly managed fund balance. Key Findings The Board appropriated approximately $3.9 million in fund … through 2018-19, but only used approximately $218,000. The tax certiorari reserve was overfunded by nearly $1.9 …

https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/tri-valley-central-school-district-financial-management-2020m-17

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… when leave buybacks were processed or record leave in the District’s leave tracking system. In addition, procedures were not in place for maintaining leave accrual records or to ensure …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Warren County – Occupancy Tax and Weights and Measures (2016M-346)

… March 31, 2016. Background Warren County is located in the southeastern Adirondack region and is governed by an … pricing and scanning accuracy. Expenditures for all funds in 2015 totaled approximately $144 million. Key Findings The … possibly could have collected an additional $1.9 million in occupancy tax revenue. The Director of the Department of …

https://www.osc.ny.gov/local-government/audits/county/2017/03/31/warren-county-occupancy-tax-and-weights-and-measures-2016m-346

Bowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)

… of Audit The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, 2012 … located in the Town of Lancaster in Erie County. The Fire Company, which has a five-member Board of Directors, provides … located in the Town of Lancaster. The Town paid the Company approximately $1.14 million in 2012 and 2013 for fire …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/03/08/bowmansville-volunteer-fire-association-inc-financial

Town of Warsaw – Tax Collection Remittance (P1-24-22)

… report – pdf] Audit Objective Determine whether the Town of Warsaw (Town) Town Clerk/Tax Collector (Clerk) remitted all collections as … Determine whether the Town of Warsaw Town Town ClerkTax Collector Clerk remitted all collections …

https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22

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