Search

State Comptroller DiNapoli Releases Municipal Audits

… Town of Moira , Town of Oxford and the Town of Somerset . "In today's fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By auditing municipal … there is a significant risk that payments could be made in error or for unauthorized purposes. Town of Moira – Fiscal …

https://www.osc.ny.gov/press/releases/2017/03/state-comptroller-dinapoli-releases-municipal-audits-1

Purchasing and Procurement Practices

… the New York Racing Association, Inc. (NYRA) procured goods and services competitively and in accordance with its … all contracts entered into by NYRA for the procurement of goods or services to be pursuant to a competitive bidding … that “Company employees who are entrusted to purchase goods and services are expected to spend the Company’s money …

https://www.osc.ny.gov/state-agencies/audits/2022/03/16/purchasing-and-procurement-practices

Medicaid Program – Overpayments of Hospitals' Claims for Lengthy Acute Care Admissions

… overpaid hospitals by reimbursing for higher levels of medical care than those actually provided to patients. The … March 31, 2010. Background Medicaid recipients in need of inpatient hospital care are provided a full range of necessary diagnostic, palliative and therapeutic care, …

https://www.osc.ny.gov/state-agencies/audits/2013/07/25/medicaid-program-overpayments-hospitals-claims-lengthy-acute-care-admissions

Town of Bath - Real Property Tax Exemptions Administration (2018M-209)

… with 125 agricultural, non-profit and not-for-profit, senior citizen, volunteer firefighter, veteran and other exemptions. …

https://www.osc.ny.gov/local-government/audits/town/2019/01/25/town-bath-real-property-tax-exemptions-administration-2018m-209

Town of Milo - Real Property Tax Exemption Administration (2018M-210)

… properties with 100 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. Town officials generally …

https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-milo-real-property-tax-exemption-administration-2018m-210

Leaves of Absence – Career Plan

… for: Leaves of absence without pay; Authorized, unpaid medical leaves of absence; or Unpaid leave under the federal Family and Medical Leave Act. Workers’ Compensation Tier 1 members will …

https://www.osc.ny.gov/retirement/publications/1642/leaves-absence

Leaves of Absence – Police and Fire Plan

https://www.osc.ny.gov/retirement/publications/1512/leaves-absence

Leaves of Absence – New Career Plan

https://www.osc.ny.gov/retirement/publications/1515/leaves-absence

Leaves of Absence – Non-Contributory Plan with Guaranteed Benefits

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited …

https://www.osc.ny.gov/retirement/publications/1513/leaves-absence

Leaves of Absence – Basic Plan with Increased-Take-Home-Pay (ITHP)

… Tier 1 members receive full credit for sick leave at half pay; Tier 2, 3, 5 and 6 members receive half credit for sick leave at half pay. Since service is usually not credited …

https://www.osc.ny.gov/retirement/publications/1511/leaves-absence

Town of Charlton – Procurement (2022M-5)

… complete report - pdf] Audit Objective Determine whether Town of Charlton (Town) officials used competitive methods when procuring … Determine whether Town of Charlton Town officials used competitive methods when …

https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5

Payments Not Requiring Pre-Audit – Improving the Effectiveness of Your Claims Auditing Process

… to a court order. Amounts due upon lawful contracts for periods exceeding one year. Retirement contributions by a …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/payments-not-requiring-pre-audit

Town of Charlton – Internal Controls Over Billed Receivables for Water Operations (2014M-28)

… Purpose of Audit The purpose of our audit was to determine if the Town established internal controls … The purpose of our audit was to determine if the Town established internal controls …

https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-charlton-internal-controls-over-billed-receivables-water-operations-2014m-28

Johnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)

… documentation to support collections. Monitor the status of cash advances and prepare reconciliations to ensure funds …

https://www.osc.ny.gov/local-government/audits/school-district/2019/02/01/johnsburg-central-school-district-extra-classroom-activity-funds-2018m

Town of Marlborough - Water and Sewer Financial Operations (2018M-160)

… fund $340,000. The Budget Officer made billing adjustments in 2017 totaling $228,146 without Board approval. The water … were overcharged for water and sewer late penalties in 2017 by $8,654. Key Recommendations Prepare an annual cost …

https://www.osc.ny.gov/local-government/audits/town/2018/10/26/town-marlborough-water-and-sewer-financial-operations-2018m-160

South Buffalo Charter School – Employee Compensation (2018M-1)

… was accurate, supported and properly authorized for the period July 1, 2015 through July 31, 2017. Background … has approximately 900 students. Operating expenses for the 2016-17 fiscal year totaled approximately $11.5 …

https://www.osc.ny.gov/local-government/audits/charter-school/2018/03/30/south-buffalo-charter-school-employee-compensation-2018m-1

Central Valley School District – Claims Audit (2015M-129)

… and compare final, original checks to the certified warrants of audited and approved claims prior to checks being …

https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/central-valley-school-district-claims-audit-2015m-129

DiNapoli Statement on Governor's Veto of Transparency Legislation

… New York State Comptroller Thomas P. DiNapoli released the following statement regarding Gov. Kathy Hochul’s veto of legislation that would have increased transparency on state spending and was supported unanimously in both the … New York State Comptroller Thomas P DiNapoli released the following …

https://www.osc.ny.gov/press/releases/2024/12/dinapoli-statement-governors-veto-transparency-legislation