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Overpayments to Cabrini Medical Center (Follow-Up)

… overpayments to the Department of Health (Department) for further review. Auditors determined the eMedNY system did …

https://www.osc.ny.gov/state-agencies/audits/2013/11/07/overpayments-cabrini-medical-center-follow

Rush-Henrietta Central School District – Financial Management and Separation Payments (2016M-49)

RushHenrietta Central School District Financial Management and Separation Payments 2016M49

https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/rush-henrietta-central-school-district-financial-management-and

Village of Horseheads – Collections (2023M-169)

… Clerk pleaded guilty to attempted petit larceny and paid full restitution. Key Recommendations Reconcile departmental … Establish receipt records that document the date, purpose, form and amount of money collected. Annually audit the …

https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-collections-2023m-169

State Comptroller Thomas P. DiNapoli Statement on Mayor's Executive Budget Update

… “New York City’s budget outlook continues to improve, and it can use this opportunity to build reserves and take other … NYCs budget outlook continues to improve and it can use this opportunity to build reserves …

https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-thomas-p-dinapoli-statement-mayors-executive-budget-update

Security Over Critical Systems

… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … and operate reservoirs in the upper Hudson River and Black River watershed, including the Sacandaga, Indian, Black, Moose, and Beaver rivers for the purpose of regulating …

https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systems

St. Lawrence-Lewis Board of Cooperative Educational Services – Capital Assets (2023M-99)

… and ensure sensitive data was erased before assets with hard drives were disposed of. Sixty-nine out of 140 recorded … of the 25 computer disposals tested had evidence that the hard drives were sanitized prior to disposal, and 11 other … are conducted and discrepancies are investigated; and hard drives are sanitized when disposed of, and monitor for …

https://www.osc.ny.gov/local-government/audits/boces/2023/12/01/st-lawrence-lewis-board-cooperative-educational-services-capital-assets-2023m-99

Elba Central School District – Financial Condition (2013M-240)

… the period July 1, 2011, to July 30, 2013. Background The Elba Central School District is located in the Towns of … Elba Central School District Financial Condition 2013M240 …

https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/elba-central-school-district-financial-condition-2013m-240

Town of New Berlin – Ambulance Company Loan (2013M-22)

… Purpose of Audit The objective of our audit was to assess the Town’s practices regarding the … 1, 2012, through June 28, 2012. Background The Town of New Berlin is located in Chenango County. An elected … Town of New Berlin Ambulance Company Loan 2013M22 …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22

Village of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)

… 2013 through September 30, 2014. Background The Village of Sag Harbor is located in the Towns of East Hampton and … Village of Sag Harbor Board Oversight and Justice Court Operations …

https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107

Village of Sinclairville – Water Operations (2014M-362)

… water was due to other municipal use (e.g., flushing water lines). The Board has not established policies … water consumption for municipal usage, such as for hydrant flushing and firefighting. Develop and adopt policies for the …

https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362

Baldwinsville Public Library – Private Funds and Employee Leave Accruals (2014M-256)

… review internal controls over the Library’s private funds and employee leave accruals for the period of July 1, 2012 … adequate internal controls over the reporting, receipt and disbursement of private funds. Errors occurred in the receipt and disbursement of funds due to the lack of established …

https://www.osc.ny.gov/local-government/audits/library/2014/12/05/baldwinsville-public-library-private-funds-and-employee-leave-accruals-2014m-256

City of Oneonta – Departmental Collections (2013M-13)

… Purpose of Audit The purpose of our audit was to review selected cash receipts processes … January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is located … City of Oneonta Departmental Collections 2013M13 …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Locust Valley Water District – Budgeting (2013M-179)

… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s … The District’s total revenue for 2012 fiscal year was approximately $2.2 million. The District’s 2012 … appropriated $1 million in fund balance each year which was not fully needed to finance District operations. As a …

https://www.osc.ny.gov/local-government/audits/district/2013/09/06/locust-valley-water-district-budgeting-2013m-179

Town of Dover – Financial Activities (2013M-139)

… Purpose of Audit The purpose of our audit was to review internal controls over selected …

https://www.osc.ny.gov/local-government/audits/town/2013/08/30/town-dover-financial-activities-2013m-139

Town of Schaghticoke – Budgeting (2013M-239)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices for …

https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239

Fishers Island Ferry District – Financial Operations (2016M-156)

… ensure that goods and services were procured in compliance with statutory bidding requirements and the District’s …

https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156

Town of Rhinebeck – Internal Controls Over Cash Management and Information Technology (2013M-36)

… Restrict local administrator privileges by employing the concept of least privilege, limiting access to only those …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-rhinebeck-internal-controls-over-cash-management-and-information-technology

Town of Stanford – Financial Condition (2013M-225)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to January 31, 2013. Background The Town of Stanford is … population of approximately 3,800. The Town is governed by a Town Board that comprises a Town Supervisor and four …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225