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Town of Dickinson – Fiscal Oversight (2014M-337)
… of Audit The purpose of our audit was to review the Town’s internal controls over financial operations for the period … 30, 2014. Background The Town of Dickinson is located in Franklin County and has a population of approximately 825. …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-dickinson-fiscal-oversight-2014m-337Comptroller DiNapoli Visits Holocaust Memorial and Tolerance Center
… the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a two-volume study on what happened to synagogues in Germany during the events of Kristallnacht (“The Night of … the Nassau County Holocaust Memorial and Tolerance Center in Glen Cove on September 9 to present a twovolume study on …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-visits-holocaust-memorial-and-tolerance-centerOpinion 91-24
… served, volumes of sewage disposed of or the benefits received by each contracting party. This Office has …
https://www.osc.ny.gov/legal-opinions/opinion-91-24DiNapoli: State Must Consider Pros and Cons of Gaming Revenues, Problem Gambling
… that calls for improvements in finding an appropriate balance between reliance on revenue generated from gaming … Assess whether the state strikes an appropriate balance between the marketing resources devoted to increasing … of gaming, including the lottery. Report A Question of Balance: Gaming Revenues and Problem Gambling in New York …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-state-must-consider-pros-and-cons-gaming-revenues-problem-gamblingXVII.2 Overview – XVII. Lapsing Appropriations
… SFY Appropriations State Fiscal Year (SFY) State Operations appropriations (excluding SUNY and CUNY) that are not reappropriated and the SUNY Stabilization Account appropriations lapse after close of business on June 30 or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvii/xvii2-overviewReview of Travel Card Expenses
… were appropriate and made in accordance with New York State travel rules and regulations. Background According to the New York State travel rules and regulations, the State will only … was not entitled, falsifying a departure location to claim reimbursement for mileage she never traveled, and failing to …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesSecurity and Effectiveness of Division of Criminal Justice Services' Core Systems (Follow-Up)
… recommendations included in our initial audit report, Security and Effectiveness of Department of Criminal Justice … of Interest Office of Information Technology Services: Security and Effectiveness of Department of Motor Vehicles’ …
https://www.osc.ny.gov/state-agencies/audits/2017/04/07/security-and-effectiveness-division-criminal-justice-services-core-systems-followCity of New Rochelle - Elevator Inspections (2018M-62)
… and related equipment that were not included. 75 of 85 property owners did not submit either six month or annual … notices were not sent to 68 (91 percent) of these property owners. Bureau officials did not follow up on … deficiencies on the inspection reports submitted by property owners. Serious elevator deficiencies included 35 …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62Union Free School District of the Tarrytowns - Fixed Assets (2018M-185)
… fixed assets were recorded and properly accounted for. Key Findings The Board did not designate a property control … and 42 assets valued at $126,303 were not recorded on the inventory list. Key Recommendations The Board should designate a property …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/union-free-school-district-tarrytowns-fixed-assets-2018m-185Bainbridge Fire District - Board Oversight (2018M-252)
Determine whether District officials established adequate controls over financial activities to safeguard assets
https://www.osc.ny.gov/local-government/audits/fire-district/2019/02/08/bainbridge-fire-district-board-oversight-2018m-252County of Ulster – Property Tax Exemptions (2016M-333)
… is governed by an elected 23-member County Legislature. Key Finding The County Department of Finance’s procedures for prorating property tax exemptions on transfers of property, correcting property tax exemption … and inputting tax exemption income limits were effective. Key Recommendations There are no recommendations as a result …
https://www.osc.ny.gov/local-government/audits/county/2016/12/02/county-ulster-property-tax-exemptions-2016m-333Forks Fire District #3 - Financial Planning (2018M-20)
… of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Key Recommendations Adopt … of a reasonable level of fund balance, the funding and use of reserves and a multiyear financial plan. Consult …
https://www.osc.ny.gov/local-government/audits/fire-district/2018/05/11/forks-fire-district-3-financial-planning-2018m-20Town of Guilford - Justice Court Accountability (2018M-248)
… are identifiable and disbursed to appropriate parties. Key Findings The Justices did not prepare monthly … has a shortage of $370 and unidentified funds of $8,207. Key Recommendations The current Justice should: Prepare a … to the JCF. The Board should: Consult with legal counsel on how to rectify the $370 shortage. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/08/02/town-guilford-justice-court-accountability-2018m-248Village of Red Hook - Clerk-Treasurer's Duties (2019M-101)
… Key Finding The Board engaged the services of a contractor to assist the Treasurer with her duties. However, the … both a Treasurer and a Clerk position as Village employees to ensure that the Treasurer’s financial duties are performed …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-clerk-treasurers-duties-2019m-101Homer Central School District - Criminal History Background Checks (2019M-76)
… checks. District officials agreed with our recommendations and indicated they planned to take corrective action. … …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/21/homer-central-school-district-criminal-history-background-checks-2019m-76Oswego County – Transfer Station Cash Receipts (2015M-334)
Oswego County Transfer Station Cash Receipts 2015M334
https://www.osc.ny.gov/local-government/audits/county/2016/03/25/oswego-county-transfer-station-cash-receipts-2015m-334Access-A-Ride Accident Claims (Follow-Up)
… by traditional carriers decreased and reliance on the black car services and taxis increased. The number of … there was an unquantified liability risk associated with black car services and taxis that was expanding and was not …
https://www.osc.ny.gov/state-agencies/audits/2016/05/13/access-ride-accident-claims-followImproper Managed Care Payments for Certain Medicaid Recipients (Follow-Up)
… made in our audit report, Improper Managed Care Payments for Certain Medicaid Recipients (Report 2010-S-66). … which was issued on July 24, 2012, determined that, for the five years ended June 30, 2010, Medicaid made $15.6 … $15.6 million in improper Medicaid managed care payments and strengthen efforts to oversee and monitor Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2015/01/20/improper-managed-care-payments-certain-medicaid-recipients-followConnetquot Central School District – Financial Condition (2015M-98)
… did not adopt realistic budgets based on historical costs and trends. The District consistently appropriated fund … fund balance is in compliance with statutory limits and develop a plan to reduce the amount of unassigned fund …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/14/connetquot-central-school-district-financial-condition-2015m-98West Buffalo Charter School – Student Enrollment and Billing (2013M-314)
… 2013. Background The West Buffalo Charter School, located in the City of Buffalo, Erie County, is governed by a Board …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/12/06/west-buffalo-charter-school-student-enrollment-and-billing-2013m-314