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Select Financial Management Practices
… Commission was established through an act of the New York State Legislature. The enabling legislation granted broad … spending figures in three capital plan reports - the State of New York Ten-Year Capital Plan, the Public … None Other Related Audit/Report of Interest New York State Energy Research and Development Authority: Accounts …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/select-financial-management-practicesNew York State Comptroller Thomas P. DiNapoli Statement on State Budget
… late in the process and outside the public's view, so more analysis is needed to examine the long-term impact of these spending decisions. My office expects to finish our analysis of the enacted budget in the coming weeks." …
https://www.osc.ny.gov/press/releases/2016/04/new-york-state-comptroller-thomas-p-dinapoli-statement-state-budgetSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's … highway system known as the Thruway. The Authority strives to provide its customers with a roadway that is safely … The Authority is governed by a board of seven directors. To accomplish its mission, the Authority incurs direct costs …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Natural Gas Damage Compensation Fund
… Session 2017-2018: A.2972 (Englebright) – Establishes the natural gas production contamination response and compensation program; and creates the New York natural gas production contamination damage recovery and … Establishes the natural gas production contamination response and …
https://www.osc.ny.gov/legislation/natural-gas-damage-compensation-fundVillage of Hewlett Bay Park – Financial Management (2022M-30)
Determine whether the Village of Hewlett Bay Park Village Board adopted realistic budgets and monitored and effectively managed the fund balance
https://www.osc.ny.gov/local-government/audits/village/2022/06/17/village-hewlett-bay-park-financial-management-2022m-30Town of Carroll – Town Clerk (2022M-20)
… Town of Carroll (Town) Clerks (Clerks) recorded, deposited and reported collections accurately, and remitted them in a timely manner. Key Findings We could … records. While the Clerks generally recorded, deposited and reported the Clerk fees, water rents and certain …
https://www.osc.ny.gov/local-government/audits/town/2022/06/24/town-carroll-town-clerk-2022m-20Wilson Central School District - Financial Management (2022M-22)
… officials improperly restricted more than $1.6 million in the debt reserve fund. Workers’ compensation reserves fund … unemployment expenditure. By maintaining surplus funds in excess of the statutory limit and maintaining excess … real property taxes may have been higher than necessary. In addition, the Board did not adopt a comprehensive written …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/01/wilson-central-school-district-financial-management-2022m-22Medicaid Program – Payments for Death-Related One-Day Inpatient Admissions
… effectively implemented and applied the new APR DRG-based hospital inpatient payment system for Medicaid services when … implemented to provide a more equitable payment method for hospital inpatient services and to better reflect the … For instance, Medicaid paid $153,329 on a claim with hospital charges totaling $9,685 for a patient who died …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/medicaid-program-payments-death-related-one-day-inpatient-admissionsTown of Butternuts – Highway Facility Capital Project (2021M-94)
… omitted from bid documents, but later added as a $60,000 change order, which should have been competitively bid in … Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the Town’s procurement policy. Ensure contractors were properly monitored. As a …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Town of Pelham - Information Technology (2019M-77)
… against unauthorized use, access and loss. Key Findings Personal Internet use was found on computers assigned to 10 employees who routinely accessed personal, private and sensitive information. Town officials did not provide IT security awareness training for individuals who used Town IT …
https://www.osc.ny.gov/local-government/audits/town/2019/08/09/town-pelham-information-technology-2019m-77Collection of Fines Related to Tenant Complaints
… determine whether Homes and Community Renewal’s Office of Rent Administration is appropriately accounting for and … housing in the State. Within DHCR, the Office of Rent Administration (ORA) administers the State’s rent laws and regulations related to nearly 1 million …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/collection-fines-related-tenant-complaintsWatervliet City School District – Information Technology (2021M-34)
… Establish written procedures for managing, limiting and monitoring user accounts. Disable 72 unneeded network …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/02/watervliet-city-school-district-information-technology-2021m-34Medina Central School District - Tax Collection (2019M-151)
… District officials did not provide sufficient oversight of the tax collection process. The Treasurer did not perform a timely reconciliation of tax collection activities, resulting in undetected errors … deposited, intact. Ensure there is sufficient oversight of the tax collection process. Perform a reconciliation of …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-tax-collection-2019m-151Akron Fire Department – Financial Activities (2014M-196)
… to the monthly statement. In July 2019, a Fire Department member, Richard A. Lobur, admitted to taking almost $40,000 in grant money and using it for personal expenses, paying off … available for review to verify their eligibility for grant funds. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Subway Wait Assessment
… the Program Under the Public Authorities Law, the MTA is required to issue an annual report on its mission … According to Transit Operations Planning (OP), subway WA is calculated at time points, which should consist of between … direction. Therefore, the majority of the service provided is not captured in the WA calculation. For example, the …
https://www.osc.ny.gov/state-agencies/audits/2020/09/03/subway-wait-assessmentCompliance With Navigation Law
… Objective To determine if the Office of Parks, Recreation and Historic Preservation (Parks) is … requirements to ensure boaters’ safety and quality of life on State waters in accordance with New York State Navigation Law … requirements to ensure boaters safety and quality of life on State waters …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/compliance-navigation-lawTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… manner. However, the Clerk did not always deposit real property taxes in a timely manner and did not remit these … manner. Specifically, the Clerk did not: Deposit 39 real property tax collections, totaling $505,197, within 24 hours … indication of the actual date of receipt. Remit real property taxes to the Town Supervisor (Supervisor) on a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15Eaton No. 1 Fire District – Board Oversight (2024M-4)
… audit of the Secretary- Treasurer’s accounting records for 2020 through 2022. Adequately audit claims prior to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Lincoln - Disbursements (2022M-198)
… which they were paid and one bookkeeper received $1,751 in additional pay with no evidence of approval. Key …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-disbursements-2022m-198Attica Central School District – Financial Management (2022M-103)
… necessary; improperly restricted more than $3 . 5 million in a debt reserve; and overfunded the unemployment insurance …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/23/attica-central-school-district-financial-management-2022m-103