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Town of Danby – Audit Follow-Up (2022M-8-F)
… identify tax collection account errors totaling $64,959 and could not account for approximately $1,000 in cash from tax collections. The … The Clerk is also responsible for collecting and remitting real property taxes to the Town Supervisor and County …
https://www.osc.ny.gov/local-government/audits/town/2025/08/29/town-danby-audit-follow-2022m-8-fComptroller DiNapoli Releases State Audits
… the audit period for the transactions tested. There is low risk that a significant number of students certified for …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-state-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today the following audits have been issued. Department of Health – Medicaid Program – Excessive Payments for Durable Medical Equipment Rentals (2021-S-36) Medicaid recipients receive necessary durable medical …
https://www.osc.ny.gov/press/releases/2023/05/state-comptroller-dinapoli-releases-auditsComptrollers DiNapoli & Stringer Call on Corporations to Protect LGBT Rights Around World
… Corning, Dow Chemical, General Electric, GlaxoSmithKline, Goldman Sachs, IBM, Intel, Johnson & Johnson, JPMorgan Chase, …
https://www.osc.ny.gov/press/releases/2014/06/comptrollers-dinapoli-stringer-call-corporations-protect-lgbt-rights-around-worldLehman College – Controls Over Bank Accounts (Follow-Up)
… issued April 21, 2016, found two accounts that were not on CUNY Central’s list that Lehman opened prior to the … levy account contained tax levy dollars that Lehman should have turned over to the State. As of March 2015, these funds … issuance of the follow-up review to provide information on any actions that are planned to address the unresolved …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followComptroller DiNapoli Releases School Audits
… has not developed a formal reserve plan, appears to have overfunded the unemployment reserve, and did not have proper documentation for the establishment and use of …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-school-auditsCUNY Bulletin No. CU-580
… Purpose To provide agency instructions for processing the CUNY Rate Increase for Supervisor of Mechanics. Affected Employees CUNY … Determination dated 05/15/2015. The revised rate chart and additional information are contained in a memorandum …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-580-cuny-rate-increase-supervisor-mechanicsRidgeway Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-196)
… was required to obtain an independent audit, but did not do so. The Company has not filed Form 990 with the IRS since …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/28/ridgeway-volunteer-fire-company-inc-internal-controls-over-financialColesville Fire District #1 – Internal Controls Over Financial Operations (2013M-276)
… the 2013 fiscal year. Key Findings The District does not have adequate financial policies and procedures. While the … the Treasurer does not reconcile the bank accounts on a monthly basis. The District contracts with a bookkeeper … and indicate their approval by affixing their initials on the vouchers and the Board minutes consistently indicate …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/12/20/colesville-fire-district-1-internal-controls-over-financial-operationsBloomingburg Fire Company #1 – Disbursements (2013M-83)
… Key Recommendations Only pay bills after being ordered to do so by the Company. Only approve bills based on adequate documentation that allows the Company members to …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83County of Rockland – Budget Review (B6-16-19)
… the significant revenue and expenditure projections in the County’s proposed budget for the 2017 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. …
https://www.osc.ny.gov/local-government/audits/county/2016/11/14/county-rockland-budget-review-b6-16-19Horseheads Central School District – Financial Condition (2016M-138)
… budget gaps. By not using the appropriated fund balance from the prior year, the District’s unrestricted fund balance …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/horseheads-central-school-district-financial-condition-2016m-138XVI.3.J Implementation of Accounting Standards – XVI. Financial Reporting
… Basic financial statements for the State of New York are prepared in conformity with generally … to comply. As part of the accounting issues determination process, both financial reporting requirements and the effect … input. Based upon the information obtained during this process, a tentative decision must be made to recommend early …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3j-implementation-accounting-standardsBuffalo Academy of Science Charter School – School Building Lease (2013M-138)
… used to select a firm to acquire and renovate a building on the Board’s behalf was not transparent, and we question … the New York-New Jersey metropolitan area that did not have any apparent real estate experience. We also found that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Tompkins County Industrial Development Agency – Board Oversight (2015M-33)
… all TCIDA’s administrative and financial services based on a memorandum of understanding between the two entities. … all IDA projects for its approval and projects could have been given IDA benefits without its knowledge. Although, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/tompkins-county-industrial-development-agency-boardDiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… of the Department of Health’s progress to see if they have made critical changes. New York must learn from the … will examine the extent to which these recommendations have been acted on. 2022 Audit Use, Collection, and Reporting of Infection …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresEast Ramapo Central School District – Financial Condition (2013M-141)
… the budget note. However, the sale was delayed due to a lawsuit filed with the State Education Department (SED). …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/19/east-ramapo-central-school-district-financial-condition-2013m-141Homeowners Association, Inc.
… expended $20,000 granted under contract TM09M10 with the New York State Office of Children and Family Services (OCFS) in … purchased a desktop computer to produce professional quality documents and two laptops to record meeting minutes. …
https://www.osc.ny.gov/state-agencies/audits/2013/12/10/homeowners-association-incLicense Fee Revenues (Follow-Up)
… Purpose To determine the extent of implementation of the five … million. We found that the methods used by the Department to identify unlicensed businesses were not sufficient, and …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followDiNapoli Announces Robin Lois to Oversee Local Government Division
… and understands that strong fiscal controls are needed to ensure that government resources are used efficiently,” … said. “I am confident she will effectively lead my efforts to hold local governments accountable for taxpayer dollars, while offering them the assistance they need to better serve their constituents.” Lois served as Dutchess …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-division