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Town of Southampton - Board of Trustees of the Freeholders and Commonalty – Trustee Oversight (2013M-39)

… and Commonalty of the Town of Southampton (Trustees) in 1686. The Patent granted the Trustees title and authority … of ways to the water, marshland and common areas located in the Town of Southampton, Suffolk County (Town). The … comprise five elected members and are separate from, and in many respects independent of, the Town Board. The …

https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-southampton-board-trustees-freeholders-and-commonalty-trustee-oversight-2013m

Establishing the Standard Work Day – Enhanced Reporting

… The number of days worked you report for your employees has a direct … eligibility and, in most cases, used in the calculation of benefits. Each job title at your organization must have a … the days worked for an employee. SWDs represent the amount of time per day a full-time employee in that title would be …

https://www.osc.ny.gov/retirement/employers/enhanced-reporting/establishing-standard-work-day

Hicksville Water District – Competitive Quotations (2013M-233)

… Purpose of Audit The purpose of our audit was to assess the internal controls over the District’s financial operations and other financial related activities for the period January … did not obtain quotes for goods and services purchased from three of 13 vendors, totaling $42,421. These three …

https://www.osc.ny.gov/local-government/audits/district/2013/10/25/hicksville-water-district-competitive-quotations-2013m-233

City 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 reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review …

https://www.osc.ny.gov/local-government/audits/city/2022/05/13/city-long-beach-budget-review-b22-7-4

Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)

… 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-148

Albany City School District – Separation Payments and Information Technology (2012M-251)

… 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany … and periodically test and update the plan. … Albany City School District Separation Payments and Information Technology …

https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-information

Village of Parish – Board Oversight (2012M-240)

… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the claims and annual audit processes for the period June …

https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240

Town of Forestport – Financial Management (2013M-184)

… Purpose of Audit The purpose of our audit was to examine the Town’s financial condition for the period January 1, 2012, to December 31, 2012. Background The Town of Forestport is … because it repeatedly under-estimated revenues. As a result, at the end of 2012, fund balance in the general …

https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-forestport-financial-management-2013m-184

Town of Middlebury – Purchasing (2013M-212)

… Town of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is governed by a five-member elected Town Board composed of a Town … of various sizes were purchased from a local vendor six times during 2012, totaling $9,140. The Highway …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212

Village of Brightwaters – Financial Operations, Conflict of Interest and Information Technology (2012M-190)

… audit was to review selected Village financial operations for the period June 1, 2010, through February 29, 2012. … Trustees and an elected Mayor. Operating expenditures for the 2010-11 fiscal year were $2,866,612. Key Findings … failed to audit all claims as required by Village Law. For the fiscal year ended May 31, 2011, the Board reviewed …

https://www.osc.ny.gov/local-government/audits/village/2013/02/22/village-brightwaters-financial-operations-conflict-interest-and-information

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits have been issued. Alexandria Central School District – Financial Condition Management (Jefferson … state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …

https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Municipal Audits

… today announced the following local government audits have been issued. Village of Broadalbin – Board Oversight of … receive or review bank statements or canceled check images to help minimize the risk of unauthorized transactions or … (until 2019), overestimated appropriations and failed to use most of the appropriated fund balance for operations. …

https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0

City of Lockport – Fiscal Stress (2013M-330)

… Purpose of Audit The purpose of our audit was to review the City’s financial condition for the period … condition. This inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in … underreported. Our analysis indicated that the City should have reported fund balance deficits in the general, water and …

https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330

Internal Controls Over Selected Financial Operations

… the State’s military forces, which are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York Guard. DMNA employs …

https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operations

Comptroller DiNapoli Releases Municipal Audits

… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …

https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1

Medicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans

… contractor that operates a statewide enrollment center for public health insurance programs. Enrollment information is …

https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plans

State Agencies Bulletin No. 2237

… that specific check only. Only employees who received pay, in addition to unfilled positions, are included on the master … fields were added to assist agencies who may use this data in their internal systems. Effective Dates: Thursday, … modification utilizes previously existing filler spaces in positions 6453 through 6461 on the file layout. The …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2237-changes-nhrp501-agency-master-file-include-additional-fields

Selected Aspects of Discretionary Spending

… communities throughout the State by lowering the costs of financing projects that prevent water pollution and … water. During the audit period, we identified expenditures of approximately $5.2 million that were discretionary in … formal approvals and supporting documentation. The absence of such internal controls increases the risk that unnecessary …

https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending