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State Comptroller DiNapoli Releases Audits
… the following audits have been issued. Homes and Community Renewal – Division of Housing and Community Renewal – … operations. Hudson River–Black River Regulating District – Security Over Critical Systems (2023-S-24) The Hudson … Services’ policies, which include applying the correct security controls for information used by the District, …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsOpinion 92-32
… or statutory amendments that bear on the issues discussed in the opinion. REAL PROPERTY -- Purchase (of historically … Law, §109-b[7], relative to leases of public works in connection with installment purchase contracts). Thus, as … hearing, to purchase historical or cultural property in order to further historic preservation efforts (General …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Municipal Audits
… government audits were issued. Auditors conducted reviews of 20 adopted budgets of various counties, cities, towns and … budgeting method. As a result, the board adopted an out of balance budget. Other audits released: City of Amsterdam – … unable to locate a ladder purchased for $585. Credit card reward points worth at least $1,250 were redeemed during the …
https://www.osc.ny.gov/press/releases/2021/05/state-comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 2360
… the beginning of the academic year Teachers not returning in the Fall of 2025 Change in Comp Rate Codes Transfers between agencies Work schedule … Pay teachers Affected Employees: Institution teachers in the following agencies are affected: Department of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2360-restoration-contract-pay-and-additional-pay-21p-institution-teachersRockland Board of Cooperative Educational Services – Administrator Compensation, Financial Management and Purchasing (2017M-60)
… By creating the position of Chief Operating Officer/Deputy Superintendent and then hiring a new District Superintendent, BOCES incurred total additional … Superintendent is economical and beneficial for component district residents. Ensure that all surplus funds, except …
https://www.osc.ny.gov/local-government/audits/boces/2017/12/15/rockland-board-cooperative-educational-services-administrator-compensationDayton Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2012M-337)
… controls are adequate to ensure that financial activity is properly recorded and reported and that Company moneys are … 2013. Background The Dayton Volunteer Fire Company, Inc. is located in the Town Dayton in Cattaraugus County. The … minutes include motions to "pay all bills," it is unclear what bills are being approved for payment. The majority of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/12/dayton-volunteer-fire-company-inc-internal-controls-over-financialVillage of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… of the Agency’s financial and operational activities for the period October 1, 2012 through March 12, 2015. … appointed by the Village Board. Operating expenses for the 2013-14 fiscal year totaled approximately $2.36 … commingled bank accounts and accounting records for the three entities. The Agency inappropriately gifted …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Orleans County – Department of Social Services (2012M-222)
… two forms of temporary assistance provided by the County for the period January 1, 2011, to September 7, 2012. … Legislature. The County’s budgeted appropriations for 2012 are $75.5 million. Key Findings Generally the County … could be improved. We identified 27 duplicate payments for 13 clients, totaling $7,523. This was due to inadequate …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222City of Rye – Boat Basin Fund (2013M-289)
… a population of approximately 15,000. The City is governed by an elected Mayor and a six-member City Council. For the …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-rye-boat-basin-fund-2013m-289Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background The Town of Wheatfield is located in Niagara County. The Town is governed by the Town Board, … 2012 to the Supervisor. Disbursements were made directly out of the concession stand bank account and were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mWallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board . We … totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Improper Payments to a Dentist (Follow-Up)
… Medicaid made $66,402 in improper payments to a dentist, Dr. Prosper Bonsi, DMD. The payments included claims for … the improper payments and monitor claims submitted by Dr. Bonsi. We also recommended that the Department implement … in the initial audit report. This included monitoring Dr. Bonsi’s claims for behavior management and after-hours …
https://www.osc.ny.gov/state-agencies/audits/2015/09/30/improper-payments-dentist-followControls Over Cash Advance Accounts
… Purpose To determine whether the Department of Motor Vehicles has … controls over the cash advance accounts it oversees to ensure the money is properly accounted for and used for … To determine whether the Department of Motor Vehicles has …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsState Agencies Bulletin No. 1974
… an increase to base salary, Increment, or Longevity Pay with an effective date after January 1, 2022 will remain at …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1974-civil-service-employees-association-csea-local-1000-dues-increaseTown of Lebanon – Justice Court (2013M-247)
… Supervisor and four council members, is the legislative body responsible for managing Town operations. During the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Gowanda – Procurement (2013M-175)
… through April 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of approximately 2,700 residents. The Village is governed by an elected five-member Board of Trustees … approve these claims for payment. Verify that the Village is receiving the appropriate State and County contract …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… audit was to assess internal controls over tax receipts and over-the-counter cash receipts for the period July 1, … District Public Library is located in Oswego County, and is part of the North Country Library System. It is … in place to record all receipts at the time of collection and there are no procedures to ensure individual …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397State Agencies Bulletin No. 1888
… Purpose The purpose of this bulletin is to notify agencies of an automatic dues increase for … Dues amounts for employees who receive an increase to base salary, Increment, or Longevity Pay with an effective … 475) deductions at 1.3% of biweekly gross salary, not to exceed $32.28 and exclude location pay and overtime. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1888-civil-service-employees-association-csea-local-1000-dues-increaseTri-Valley Central School District – Budgeting (2014M-094)
… audit was to examine the District’s budgeting practices for the period July 1, 2012 through January 15, 2014. … and 210 employees. The District’s budgeted appropriations for the 2013-14 fiscal year were $30 million. Key Findings … fund balance increased from approximately $8 million for the fiscal year ended 2009 to more than $14 million as of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094Tuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158