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Village 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 … The purpose of our audit was to review the Boards oversight of financial operations and review the Courts financial operations from August 1 2014 through May 31 …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/09/village-shoreham-board-oversight-and-justice-court-2017m-152State Comptroller Thomas P. DiNapoli Statement on New State Budget
… “The state Legislature and Governor agreed on a new state budget as the state is struggling to recover from the economic … The state Legislature and Governor agreed on a new state budget as the state is struggling to recover …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-thomas-p-dinapoli-statement-new-state-budgetTown 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-2013mTown of Middlebury – Purchasing (2013M-212)
… price. In 2012, the Highway Superintendent purchased air, oil and hydraulic filters totaling $2,213 but did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… recording, reconciliation, and enforcement of parking ticket fines. The Village does not participate in the New …
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)
… Background The Albany City School District is located in the City of Albany, Albany County. The District is … payments and those controls are operating effectively. In 2010, District officials developed a disaster recovery … to ensure that the computer system could be restored in a timely manner. We also found that the District has not …
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-184City of Lockport – Fiscal Stress (2013M-330)
… million), water fund ($275,000), sewer fund ($370,000) and refuse fund ($212,000) for the fiscal year ending December … inaccurate reporting likely contributed to the continuing cash flow problems the City experienced in its 2012 and 2013 … will be substantially greater as of December 31, 2013, as a result of the operating deficits we forecast for the 2013 …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Internal Controls Over Selected Financial Operations
… are composed of the New York Army National Guard, New York Air National Guard, New York Naval Militia, and the New York … it incurs in operations and training of the State Army and Air National Guard. Key Findings Weaknesses in DMNA’s … Ensure that requests to NGB for reimbursement for costs covered under the MCA are adequately documented and …
https://www.osc.ny.gov/state-agencies/audits/2020/04/27/internal-controls-over-selected-financial-operationsMedicaid Program – Improper Fee-for-Service Payments for Services Covered by Long-Term Care Plans
… Objective The objective of this audit was to determine whether the … (FFS) payments for certain services covered by managed long-term care (MLTC) plans. The audit covered the … The objective of this audit was to determine whether the Department of Health DOH made …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-improper-fee-service-payments-services-covered-long-term-care-plansState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … of Cash Receipts and Disbursements (Fulton County) The board did not adequately monitor cash receipts and disbursements. The clerk-treasurer collected, deposited and recorded cash …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases Municipal Audits
… Authority , Village of Old Brookville , Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and accountability for our local communities is a top … priority,” said DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Division of Housing and Community Renewal Bulletin No. DH-34
… Contract Provisions and Eligibility Criteria Performance Advance Requirements RRSU employees whose annual salary is … Longevity Payment. The payment is effective from the first day of the pay period following completion of the required … and do not have an RMT (Rescind Merit Step) row in the same grade. OSC will automatically process Longevity Payments …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-34-october-2008-performance-advances-and-longevityOpinion 2000-18
… to the joint fire district. This is in response to your request for our opinion with respect to several issues … Request for our opinion with respect to several issues …
https://www.osc.ny.gov/legal-opinions/opinion-2000-18XII.6.U Payments Pursuant to Awards and Non-Judicial Settlement Agreements – XII. Expenditures
… Units how to process vouchers for payments pursuant to Awards and Non-Judicial Settlement Agreements. Note: These … Chapter IV, Section 5.C - General State Charges – Claims, Awards, Judgments and Settlement Agreement s of this Guide. … the appropriate account codes at this time. Administrative Awards and Contractual Awards are listed in GFO section …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6u-payments-pursuant-awards-and-non-judicial-settlement-agreementsSUNY Bulletin No. SU-307
… resulted in an overpayment of earnings, the automatic negative retroactive adjustment may not have been processed … overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated when the … processed. OSC will turn off (not process) the automatic negative adjustment for these employees since in most cases …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-307-april-2020-retroactive-state-university-new-york-sunyCamillus Volunteer Fire Department – Fiscal Operations (2014M-072)
… under the Not-For-Profit Corporation Law and is located in the Town of Camillus in Onondaga County. The Department provides fire protection … is properly recorded and reported. Debit cards were used in violation of the Department’s bylaws, which require …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/06/06/camillus-volunteer-fire-department-fiscal-operations-2014m-072North Country Community College – Internal Controls Over Selected Financial Operations (2013M-354)
… for the 2012-13 fiscal year were $13.6 million. Key Findings The Bursar’s Office did not grant tuition … did not solicit quotes for 15 purchases totaling $99,584. Key Recommendations Designate an individual, independent of …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/28/north-country-community-college-internal-controls-over-selectedTown of Avoca – Financial Management and Town Clerk Operations (2017M-131)
… in each fund to meet the Town’s needs. Adopt budgets with realistic estimates of revenues, expenditures and the … collections are remitted to the Supervisor in accordance with statute. …
https://www.osc.ny.gov/local-government/audits/town/2017/12/08/town-avoca-financial-management-and-town-clerk-operations-2017m-131