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Comptroller DiNapoli Releases State Audits
… the year ended Dec. 31, 2013, auditors identified $6,634 in costs charged to special education programs that did not … An initial audit issued in April 2014, determined that NYC Department of Finance’s Court Assets Department could not … and two were partially implemented. United HealthCare Insurance Company of New York (UHC): Empire Plan Drug Rebate …
https://www.osc.ny.gov/press/releases/2015/12/comptroller-dinapoli-releases-state-auditsSlaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… For example, the Board did not review the Treasurer’s monthly bank reconciliations and no one compared the … to the bank statements and/or cancelled check images on a monthly basis. The required annual financial report has not … comparing activity recorded by the Treasurer to the bank statement, and ensuring that the Treasurer accounts with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialAfton Fire District – Internal Controls Over Financial Operations (2013M-248)
… separate from the Town of Afton, and located in Chenango County. The Board of Fire Commissioners consists of five … its approval by affixing each member’s signature on the warrant and on each attached invoice; however, the Board has …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/11/22/afton-fire-district-internal-controls-over-financial-operations-2013m-248Comptroller DiNapoli Releases State Audits
… in June 2013, determined that the majority of MTA bus drivers sampled met the requirements of Article 19-A of the … State Vehicle and Traffic Law. However, seven of the 142 drivers sampled did not meet the requirements, but were … and that outdated medical forms were used to certify drivers. In a follow-up report, auditors found MTA officials …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-state-auditsCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… was to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community … August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent public benefit …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andMotor Vehicle Financial Security and Safety Responsibility Acts – Assessable Expenses for the Fiscal Year Ended March 31, 2014
… administers the Motor Vehicle Financial Security Act (Security Act) and the Motor Vehicle Safety Responsibility Act (Responsibility Act). These Acts … on insurance carriers that issue policies or contracts of automotive bodily injury insurance. Key Findings For the …
https://www.osc.ny.gov/state-agencies/audits/2015/04/15/motor-vehicle-financial-security-and-safety-responsibility-acts-assessable-expenses-fiscalCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s cash receipt collection process for the period … a City Manager who serves as chief executive officer. The Finance Department, which manages and accounts for the City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Accounts Payable Advisory No. 4
… Subject: Making Payments to Verizon for Landline Phone Services … must select the correct Vendor ID and Address Sequence when processing payments to vendors. Improper preparation of … Invoice Number Field: 5184741212975071512. Summary bills: 10-Digit Bill Number followed by the ending service date in …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesThe Ex-spouse’s Payments – Divorce and Your Benefits
… avoid delays in payments to the ex-spouse. If the member is already receiving a pension benefit at the time the final … Code, equitable distribution payments to the ex-spouse are taxable. NYSLRS will mail a 1099-R form to the ex-spouse for … to mandatory retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsFrankfort-Schuyler Central School District – Financial Management (2016M-226)
… $1.1 million in the agency fund’s group health insurance account and $429,000 in excessive reserves. The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/frankfort-schuyler-central-school-district-financial-management-2016m-226Hyde Park Central School District – Financial Management Practices (2012M-172)
… budgeting practices, fund balance trends, and reserve account balances and to the 2011-12 fiscal year to analyze …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hyde-park-central-school-district-financial-management-practices-2012mEnhanced Medicaid Payments to Selected Home Health Care Service Providers (Follow-Up)
… Purpose To determine the extent of implementation of the four … home health care providers properly used Medicaid funds for the recruitment, training, and retention (RTR) of direct … providing insufficient guidance to the providers on how to use the funds and weak oversight of providers' use of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/enhanced-medicaid-payments-selected-home-health-care-service-providers-followTown of Rensselaerville – Financial Operations (2012M-168)
… overstatement occurred because the Town did not properly account for property and sales tax revenue. The Supervisor …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168XV.12 Refund of Appropriation and Report of Moneys Received – XV. End of Year
… by the published deadlines. All Refund of Appropriation vouchers, including any vouchers charging appropriations that are scheduled to lapse … be deleted. The accounting date and budget date on the vouchers will be updated and the voucher status will show as …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv12-refund-appropriation-and-report-moneys-receivedState Comptroller DiNapoli Releases School District Audits
… $7,200 could not be located. Another two assets (a phone server and a computer) valued at $9,600 were listed in BOCES … economical use of taxpayer money, and in the district’s best interest. Pelham Union Free School District – …
https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0Town of Champion – Information Technology (2014M-130)
… Purpose of Audit The purpose of our audit was to review the Town’s internal … account with administrative rights and use it only when needed. Ensure that all of the Town’s data is backed up …
https://www.osc.ny.gov/local-government/audits/town/2014/07/11/town-champion-information-technology-2014m-130Town of Laurens – Budgeting Practices (2013M-204)
… resulting in excess spending of $630,000. The Supervisor does not segregate flood-related expenditures in the accounting records, so it could not be determined how much of this difference was attributable to the flood. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-laurens-budgeting-practices-2013m-204Village of Maybrook – Water Operations (2013M-121)
… audit was to examine internal controls over the Village’s water operations for the period June 1, 2010, through … of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for the fiscal year ended … fees. Key Findings The Village’s internal controls over water operations need to be improved. The water clerk’s …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Davenport – Financial Operations (2013M-62)
… Purpose of Audit The purpose of our audit was to determine whether the Town has … January 1, 2011, to October 3, 2012. Background The Town of Davenport is located in the County of Delaware and has …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-davenport-financial-operations-2013m-62IV.5.B Bond and Debt Proceeds – IV. Accounting Codes - Uses and Descriptions
… Anticipation Notes (TRAN) Proceeds from the sale of TRANs by New York State. 36205 Bond Anticipation Notes …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv5b-bond-and-debt-proceeds