Search
Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… April 30, 2012. Background The Town of Edwards is located in St. Lawrence County and has a population of 1,160 … maintain the Town’s financial stability. The fund balances in the Town’s major operating funds fluctuated significantly … primarily because the Board over-appropriated fund balance in the budget and allowed the budget to be overspent. Duties …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village Board, which …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Best Practices – Information Technology Contingency Planning
… procedures. It should include the frequency and scope of backups, the location of stored backup data, the specific method for backing up and … to the process (e.g., file-naming conventions, method of transporting data offsite). The policy should also address …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Massapequa Union Free School District , Ossining Union Free … their money is being spent appropriately and effectively." Massapequa Union Free School District – Budgeting Practices …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: April Local Sales Tax Collections Up Nearly 46 Percent From 2020
… totaled $1.5 billion, up $464 million from April of last year. “The strong collections in April show that the … to be vigilant when it comes to their finances.” Much of this spike in monthly statewide local sales taxes over … the extremely weak collections experienced by every region of the state in April 2020, when many businesses were closed. …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-april-local-sales-tax-collections-nearly-46-percent-2020Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… Background The Village of Chatham is located in Columbia County. The Village is governed by an elected Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132State Comptroller DiNapoli Releases Municipal Audits
… over to the Office of the State Comptroller as abandoned property. Auditors also found the county clerk is not … adequately safeguarded information technology assets. Newark Valley Fire District – Board Oversight (Tioga County) …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-releases-municipal-auditsTown of Dansville - Board Oversight (2014M-115)
… 28, 2014. Background The Town of Dansville is located in Steuben County and had a population of 1,842 as of the … and capital plan, and it did not have any other mechanism in place to adequately address the Town’s long-term operational …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Oversight of Critical Foster Care Program Requirements (Follow-Up)
… (Report 2015-S-79 ). About the Program The Office of Children and Family Services (OCFS) regulates and supervises … administer the foster care program, including placing children in foster care settings, certifying and approving … ensure that foster homes meet required criteria prior to their certification or approval for the placement of foster …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… Objectives To determine if the Department of Corrections and Community … Supervision (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsDiNapoli: Former Town of Gardiner Employee Arrested for Pocketing Over $14,000 in Underserved Health Insurance Buyouts
… the New York State Police announced that Kyle Fletcher, a heavy equipment operator employed by the Town of Gardiner, was arrested for defrauding the Town of over $14,000 in health care buyout payments he was not entitled to. “Mr. Fletcher allegedly …
https://www.osc.ny.gov/press/releases/2021/10/dinapoli-former-town-gardiner-employee-arrested-pocketing-over-14000-underserved-health-insuranceState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of Dunkirk City School District , Fulton City School District , Perry Central School District and the Sachem Central School District . "In today's fiscal … and operations, my office continues to provide taxpayers the assurance that their money is being spent appropriately …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Town of Otto – Town Clerk and Tax Collector (2012M-214)
… of $4,134 to occur and not be detected. The Clerk had no record of payment or enforcement of unpaid sewer bills …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Sheridan – Cellular Phones (2013M-334)
… The Town is governed by an elected Town Board comprised of a Town Supervisor and four council members. For the 2013 … for the highway fund. Key Findings The Board did not adopt a policy governing the use of Town-provided cell phones. The … charges. Although the Town established some controls to be reimbursed for the cost of cell phone services provided to …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-sheridan-cellular-phones-2013m-334Medicaid Program – Improper Medicaid Payments for Terminated Drugs
… is administered by the Department of Health (Department) and is overseen at the federal level by the Centers for … Medicaid program covers medically necessary prescription and non-prescription drugs. Drugs may be removed from the market (i.e., terminated) for safety or commercial reasons. To ensure terminated drugs will not be …
https://www.osc.ny.gov/state-agencies/audits/2020/09/17/medicaid-program-improper-medicaid-payments-terminated-drugsCollege of Fredonia – Selected Employee Travel Expenses
… incidental costs such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether … The five employees are athletic coaches, professors or administrative staff whose travel consisted primarily of team …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesTown of Java – Water Accountability (2013M-338)
… York State Department of Environmental Conservation (DEC) on an annual basis, he did not prepare formal reconciliations …
https://www.osc.ny.gov/local-government/audits/town/2014/02/07/town-java-water-accountability-2013m-338Town of Bangor – Board Oversight (2012M-193)
… review the internal controls over selected Town operations for the period January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately 2,220 residents. The … The Board’s review of claims was inadequate, resulting in claims being paid prior to Board audit and approval, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… purpose of our audit was to review the Town’s financial management and budgeting practices, and its resultant … The purpose of our audit was to review the Towns financial management and budgeting practices and its resultant …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231