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Lewis County – County Bridge Maintenance (S9-13-3)
… Purpose of Audit The purpose of our audit was to determine whether counties are properly maintaining their bridges to ensure the safety of those who travel on them for the period January 1, 2007, …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/lewis-county-county-bridge-maintenance-s9-13-3Town of Prattsville – Justice Court (2012M-243)
… Purpose of Audit The purpose of our audit was to review internal controls over the Court’s … January 1, 2011, to June 29, 2012. Background The Town of Prattsville is located in Greene County, and has a … Town of Prattsville Justice Court 2012M243 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243XVI.3.I Budgetary Presentation – XVI. Financial Reporting
… Codification Section 2400 – Budgetary Reporting Process and Document Preparation: The Basic Financial Statements (BFS) issued by the State of … The BFS issued by the State of New York include as required …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3i-budgetary-presentationXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… will impact the available purchase order balances for the two purchase orders affected. Therefore, it is important for … must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderDiNapoli: Former State Employee Arrested for Falsely Claiming She Never Received $4K Loan Check from New York State and Local Retirement System
… Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkIX.7.A Funds – IX. Federal Grants
… with the functionality of transaction processing and reporting capabilities within the SFS, fund consolidation … of a new fund in SFS is rare. Requests for a new Federal fund should be limited to instances in which an … in SFS for Onboarding Agencies of this Guide. Guide to Financial Operations REV. 05/16/2019 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsState Comptroller DiNapoli Releases Municipal Audits
… were not implemented. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming County Industrial Development Agency – Project Management (2015M-62)
… For our audit period, the IDA reported 32 active projects with reported capital investment totaling approximately $873 … 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. Officials did not … other than governmental and not-for-profit entities will be tenants in the building. If WCIDA is advised that it …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectEmpire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… June 30, 2019. About the Program The New York State Health Insurance Program (NYSHIP) provides health insurance coverage … district employees, and their dependents. The Empire Plan is the primary health benefits plan for NYSHIP, covering … for special items, such as implants, which are not covered by fee schedules. Intraocular lenses are used in the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/20/empire-bluecross-improper-payments-intraocular-lens-claims-billed-hospitalsVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… basic services of $8,000 plus 50 percent of certain permit fees. This type of arrangement is usually indicative of an … Building Inspector receives an Internal Revenue Service Form 1099, and does not receive any fringe benefits. During … received $84,197, nearly $73,000 of which was based on fees collected for building permits. Because there is no cap …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Town of Huntington – Payroll and Legal Services (2013M-28)
… Purpose of Audit The purpose of our audit was to review employee payroll and payments for legal services for the period January 1, … Town of Huntington Payroll and Legal Services 2013M28 …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-huntington-payroll-and-legal-services-2013m-28Town of Hartwick – Financial Condition (2013M-118)
… three of its major operating funds but repeatedly relied on transfers from the general fund and appropriations of fund …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118East Ramapo Central School District – Budget Review (B21-5-4)
The objective of this review was to provide an independent evaluation of the East Ramapo Central School Districts Districts proposed budget for the 202122 fiscal year
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4State Agencies Bulletin No. 1814
… Purpose The purpose of this bulletin is to notify agencies of the 2019-2020 maximum salary … signed legislation creating a new Tier 6 that applies to employees joining a retirement system after March 31, … with the law, wages in excess of the annual salary paid to the Governor, pursuant to section three of article four of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1814-maximum-salary-contribution-limit-tier-6-members-following-new-yorkVillage of Middleport – Water and Sewer Rents (2013M-313)
… uses a combination of manual records, spreadsheets with control and subsidiary accounts and a billing software …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State 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 … New York State Comptroller Thomas P DiNapoli today announced …
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)
… evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto … have not been refunded to the appropriate taxpayers or banks. The Board failed to provide oversight including … payments are refunded to the individual taxpayers or banks to which they are owed. Perform an adequate annual …
https://www.osc.ny.gov/local-government/audits/town/2013/01/18/town-otto-town-clerk-and-tax-collector-2012m-214Town of Reading – Financial Management (2013M-217)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial condition and budgeting … a policy and Town officials have not developed procedures to govern the level of unexpended surplus funds to be maintained. Additionally, the Board has no policy for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-reading-financial-management-2013m-217DiNapoli: State Tax Revenues Down $3 Billion Through July
… extent of the revenue damage from the pandemic, which is driving both unanticipated spending and declining tax …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… today announced the following school district audits have been issued. Broadalbin-Perth Central School District – … the audit period. However, auditors determined they could have earned another $159,100 had officials used other … today announced the following school district audits have been issued …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0