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Town of Charlton – Procurement (2022M-5)
… seeking competition. Spent $4,820 on snowplow blades and shoes but could have saved Town taxpayers $2,244, if …
https://www.osc.ny.gov/local-government/audits/town/2022/06/17/town-charlton-procurement-2022m-5Fallsburg Central School District - Fund Balance Management (2020M-12)
… fund balance exceeded the statutory 4 percent limit each of the last three fiscal years ranging from 12.1 percent to … reasonable estimates for appropriations and the amount of fund balance that will be used to fund operations. Reduce …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/08/fallsburg-central-school-district-fund-balance-management-2020m-12Town of Mooers - Cash Management (2020M-36)
… Town officials maximized interest earnings. Key Findings The Board did not develop and manage a comprehensive … maximized. Had the Supervisor invested available funds in a financial institution with higher available interest … our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-cash-management-2020m-36Corinth Central School District - Medicaid Reimbursements (2019M-129)
… all Medicaid reimbursements to which it was entitled for services provided to eligible special education students. … to ensure Medicaid claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed for 273 eligible services totaling $16,910. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/13/corinth-central-school-district-medicaid-reimbursements-2019m-129City of Johnstown – Internal Controls Over Payroll (2015M-75)
… heads signed employee time records to document their approval. Key Recommendations Establish written policies and … Require department heads and supervisors to document their approval of time records. …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75City of Rome – Solar Power Purchase Agreements (2015M-290)
… audit was to evaluate the City’s process for entering into solar power purchase agreements for the period January 1, … two power purchase agreements and lease agreements with a solar company that provides solar-powered electric generating systems. Key Finding The …
https://www.osc.ny.gov/local-government/audits/city/2016/05/20/city-rome-solar-power-purchase-agreements-2015m-290Otsego Northern Catskills Board of Cooperative Educational Services (BOCES) – Extra-Classroom Activity Funds (2015M-288)
… effective internal controls over extra-classroom activity funds for the period July 1, 2014 through June 30, … by the boards of the component districts. Extra-classroom activity funds recorded almost $118,000 in receipts and … Key Finding BOCES officials did not perform fundraising activity reconciliations. Key Recommendation Develop policies …
https://www.osc.ny.gov/local-government/audits/boces/2016/01/29/otsego-northern-catskills-board-cooperative-educational-services-boces-extraTown of Throop – Procurement (2022M-173)
… competition for purchases subject to competitive bidding or for professional services. Competitive bidding …
https://www.osc.ny.gov/local-government/audits/town/2024/05/03/town-throop-procurement-2022m-173Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and … Inc. is a not-for-profit organization located in the Town of Newfield, Tompkins County. The Company, which is governed …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of New Hartford – Sexual Harassment Prevention Training (S9-23-11)
… report – pdf] Audit Objective Determine whether Town of New Hartford (Town) employees and elected officials … was provided to most employees and elected officials. Of the 20 total individuals we tested (11 selected employees … all nine elected officials), three employees or 27 percent of employees tested and six elected officials did not …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-new-hartford-sexual-harassment-prevention-training-s9-23-11Town of Bethany – Town Clerk Fees (2017M-226)
… Purpose of Audit The purpose of our audit was to determine whether the Town Clerk properly accounted for … an adequate annual audit of, or retain a public accountant to audit, the Clerk’s records. …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-bethany-town-clerk-fees-2017m-226Indian Lake Central School District – Claims Auditing (2016M-15)
… The District, which operates one school with approximately 120 students, is governed by an elected five-member Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/indian-lake-central-school-district-claims-auditing-2016m-15Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Procurement of School Food (2015M-358)
… Purpose of Audit The purpose of our audit was to evaluate procurement practices for school … Background The Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services (BOCES) is an association … DelawareChenangoMadisonOtsego Board of Cooperative Educational Services Procurement of School …
https://www.osc.ny.gov/local-government/audits/boces/2016/04/01/delaware-chenango-madison-otsego-board-cooperative-educational-services-procurementChazy Union School District – Payroll (2015M-252)
… Purpose of Audit The purpose of our audit was to evaluate the accuracy of the District’s payroll payments for the period July 1, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/22/chazy-union-school-district-payroll-2015m-252DiNapoli Audit Finds Food Inspection Failures at NYC Homeless Shelters
… York State Comptroller Thomas P. DiNapoli. "When you get a hot meal at a homeless shelter, it should not come with a … Disability Assistance (OTDA) administers New York state's homeless housing and services programs. The office … them and ensuring they meet certain standards. OTDA's oversight includes ensuring that residents in certified …
https://www.osc.ny.gov/press/releases/2018/10/dinapoli-audit-finds-food-inspection-failures-nyc-homeless-sheltersNYC Finances Remain Strong But Out-Year Budget Gaps Have Grown
… percent, the lowest level in 42 years, but financial risks for the city persist, according to a report released today by State Comptroller Thomas P. DiNapoli. "New York City's … health insurance savings. While the potential budget gap for FY 2020 is sizable, the city has a year to close it. In …
https://www.osc.ny.gov/press/releases/2018/07/nyc-finances-remain-strong-out-year-budget-gaps-have-grownNYS Comptroller DiNapoli: Wall Street Profits and Bonuses Up Sharply in 2017
… according to an estimate released today by New York State Comptroller Thomas P. DiNapoli. "When Wall Street does well, the city and state benefit from higher tax revenues," DiNapoli said. "The … percent based on the latest payroll data from the New York State Department of Labor. Industry profitability was driven …
https://www.osc.ny.gov/press/releases/2018/03/nys-comptroller-dinapoli-wall-street-profits-and-bonuses-sharply-2017Comptroller DiNapoli Releases State Audits
… the unbilled costs totaled $1.9 million. Department of Health (DOH): Improper Managed Care Payments for Certain … procedure that was performed on the same day for the same patient. Auditors found that for 13 of the 245 claims tested, … Tri-State is required to maintain adequate books and records to support its revenue remittances. Auditors found …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-audits-0Wall Street Profits Up in 2016
… industry profitability rose sharply in 2016, increasing by 21 percent, while the average bonus paid to employees in New … the highest level in four years. This is an increase of 21 percent over the $14.3 billion in profits in 2015, … had assumed securities industry profits would reach $21 billion, business tax collections could be lower than …
https://www.osc.ny.gov/press/releases/2017/03/wall-street-profits-2016DiNapoli Op-Ed in the NY Daily News Explains His Audit of the Former Governor's COVID Performance
… recent audit examines how the state Department of Health (DOH) collected and used data from nursing homes to … after 9/11 and during the COVID pandemic. Our appreciation for one another is deeper in stressful times. We applauded … facilities. Since most residents of nursing homes are seniors, this also highlights shortcomings with how society …
https://www.osc.ny.gov/press/releases/2022/03/dinapoli-op-ed-ny-daily-news-explains-his-audit-former-governors-covid-performance