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Comptroller DiNapoli Releases Municipal Audits
… Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and … County) Tenant rental payments were properly recorded in the accounting system and deposited intact and in a timely manner. The board, however, did not establish …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … approximately 7,700 residents. The Village is governed by a Board of Trustees which comprises four elected Trustees and … and enforcement of parking ticket fines. The Village does not participate in the New York State Department of …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
… Board has not formally adopted the plan. Also, the plan does not sufficiently address all necessary components and does not contain the level of detail necessary to ensure that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationVillage of Parish – Board Oversight (2012M-240)
… 31, 2012. Background The Village of Parish is located in Oswego County with a population of 450. The Village Board … Village’s 2010-11 expenditures were approximately $153,000 in the general fund and $183,000 in the sewer fund. Key Findings The Board did not ensure that …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Forestport – Financial Management (2013M-184)
… 31, 2012. Background The Town of Forestport is located in Oneida County and has approximately 1,500 residents. The … revenues. As a result, at the end of 2012, fund balance in the general fund had increased to $741,000 or 67 percent … and sewer districts were not properly funded, resulting in the general fund having to make interfund loans to these …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… May 31, 2013. Background The Town of Dannemora is located in Clinton County. The Town is governed by an elected … appropriations were approximately $2 million. Key Finding In 2008, the Town Board approved a five-year capital plan to … at an estimated cost of $602,620. Construction began in the spring of 2010. Between 2009 and 2013, the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Village of Shoreham – Board Oversight and Justice Court (2017M-152)
… [ read complete report - pdf ] Purpose of Audit The purpose of our audit was to review the Board’s oversight of financial operations and review the Court’s financial …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152Town of Middlebury – Purchasing (2013M-212)
… The Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The … elected Town Board composed of a Town Supervisor and four council members. For the 2012 fiscal year, budgeted … appropriations totaled $221,909 for the general fund and $747,232 for the highway fund. Key Findings We tested …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)
… 2012. Background The Village of Brightwaters is located in the Town of Islip in Suffolk County and has approximately 3,300 residents. The … that have contributed to ongoing fund balance deficits in the general fund. During this period, the Village received …
https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-informationState Comptroller Thomas P. DiNapoli Statement on New State Budget
… a year into the pandemic, the number of cases remains high in New York but the accelerated pace of vaccinations and job growth in many sectors indicate an improving economic outlook. We … rates for New York City high-income earners the highest in the nation. Effects on the recovery of New York City and …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Many of the State’s Medicaid recipients are enrolled in MLTC plans. MLTC plans provide long-term care services, … pays MLTC plans monthly managed care premiums and, in return, MLTC plans pay for all MLTC covered services. The … services covered by MLTC plans. Individuals are enrolled in MLTC through either Local Departments of Social Services …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansHicksville Water District – Competitive Quotations (2013M-233)
… internal controls over the District’s financial operations and other financial related activities for the period January … Water District is located in the Towns of Oyster Bay and Hempstead, in Nassau County. The District provides water … of Commissioners, consisting of a Chairman, a Treasurer, and a Secretary. General fund budgeted expenditures for 2013 …
https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233City of Long Beach – Budget Review (B22-7-4)
… the significant revenue and expenditure projections in the City's proposed budget for the 2022-23 fiscal year are … or resolve recommendations from our budget review issued in May 2021. Background The City of Long Beach, located in Nassau County, has been authorized to issue debt not to …
https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0City of Lockport – Fiscal Stress (2013M-330)
… 9, 2013. Background The City of Lockport is located in Niagara County, is approximately 8.4 square miles and … We estimate that the City will realize operating deficits in the general fund ($1.5 million), water fund ($275,000), … because City officials did not include realistic estimates in the 2013 adopted budget. The City’s December 31, 2012 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330State Comptroller DiNapoli Releases School District Audits
… fund balance for operations. The surplus fund balance in the general fund exceeded the 4 percent statutory limit … $1.75 million, or 12.8 percent of the next year’s budget. In addition, district officials have not developed a … Officials also did not implement the recommendations in a prior audit released in March 2016. This audit contains …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-auditsCanajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… The Canajoharie Central School District is located in the Towns of Canajoharie, Charleston, Minden, Mohawk, Palatine and Root in Montgomery County and the Towns of Carlisle and Sharon in Schoharie County. The District, which operates three …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraHamburg Central School District – Capital Project (2014M-129)
… District is located in the Towns of Hamburg, Boston, Eden and Orchard Park in Erie County. The District is governed by … The District operates six schools with 3,765 students and 548 full-time employees. The District’s budgeted … the taxpayer to know exactly what work was to be performed and what furnishings and equipment were going to be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Accounts Payable Advisory No. 20
… Claims , Business Units may now use the Attachment Feature in SFS’ Accounts Payable module to facilitate OSC’s … from Business Units to support payments processed in the SFS. OSC may contact Business Unit personnel to either … documentation be sent to OSC or conduct an on-site review. In either case, supporting documentation must be readily …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLiberty Central School District – Budget Review (B4-13-4)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the District’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … fund balance for the food service fund to determine how much fund balance they can reasonably appropriate before …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/25/liberty-central-school-district-budget-review-b4-13-4