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Carthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… Purpose of Audit The purpose of our audit was to determine if District controls were … located in Jefferson County, is a district corporation of the State, distinct and separate from the Town of Wilna. …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCity of Glen Cove – Budget Review (B7-14-16)
… City continues to finance operating expenditures, such as tax certiorari judgments and termination payments, with debt …
https://www.osc.ny.gov/local-government/audits/city/2014/10/16/city-glen-cove-budget-review-b7-14-16West Valley Central School District – Financial Management (2013M-178)
… The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … past four years by more than $3.8 million, which resulted in operating surpluses totaling $1.3 million. Therefore, the majority of the $2.4 million in Board-appropriated unexpended surplus funds was not needed …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178Wappingers Central School District – Fuel Accountability (2015M-135)
… The Wappingers Central School District is located in the Towns of East Fishkill, Fishkill, LaGrange, … Director of Facilities and Operations does not maintain a log of fuel usage for the 275 gallon diesel tank in his … monthly basis to identify unusual transactions. Maintain a log for fuel dispensed from the diesel fuel tank listing …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/28/wappingers-central-school-district-fuel-accountability-2015m-135DiNapoli: Former Odessa Clerk Allegedly Falsified Timesheets to Scam $11,000 in Extra Pay
… Clerk Kristi Pierce has been charged with Grand Larceny in the Third Degree (D Felony); Defrauding the Government (E … from 2012 to 2019 and netted Pierce more than $11,000 in pay she was not entitled to. "For seven years, Ms. Pierce … for vacation time when she actually hadn’t. She then put in for time off and collected more than $11,000 for days that …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-odessa-clerk-allegedly-falsified-timesheets-scam-11000-extra-payCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… whether City officials provided effective oversight for capital projects for the period January 1, 2010, to December … The eight-member Common Council is the City’s legislative branch and comprises the elected Council President and seven …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248City of Oneonta – Departmental Collections (2013M-13)
… The City of Oneonta has approximately 14,000 residents and is located within Otsego County in central New York. The … property taxes, sales taxes distributed by the County, and State and Federal aid, and departmental revenues. The Department of …
https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13Town of New Berlin – Ambulance Company Loan (2013M-22)
… five-member Town Board, comprising the Town Supervisor, and four Council members, govern the Town. The Town’s annual … $1.86 million, financed primarily by real property taxes and sales tax. Key Finding The Board authorized and paid a total of $125,000 toward two loans to a private, …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-new-berlin-ambulance-company-loan-2013m-22Internal Controls Over Selected Financial Operations
… ending March 31, 2020, SLA generated nearly $67 million in revenue from license and permit fees. Key Findings SLA has adequate internal controls in the areas of revenues, payroll, procurement and … purchase of train tickets. The former employee left SLA in July 2019 and had two charges for $230 dating back to …
https://www.osc.ny.gov/state-agencies/audits/2020/09/30/internal-controls-over-selected-financial-operationsWayland-Cohocton Central School District – Building Access Accounts and Badges (2024M-113)
… written procedures that define who is responsible for managing and monitoring building access accounts. … Although we determined that the District had a process for granting access and adding information into the Building Access System (BAS) for employees during the hiring process, including background …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/20/wayland-cohocton-central-school-district-building-access-accounts-andDiNapoli: Over One Million New Yorker Households Are Not Connected to Broadband
… progress in making high-speed connections available to New Yorkers, ranking second in the U.S. in the percentage of … lacking access was in New York City. Interactive Map View a map of New York State that breaks down the … of at least 25/3 megabits per second (Mbps), only 13.5% of those had home broadband subscriptions at faster speeds …
https://www.osc.ny.gov/press/releases/2021/09/dinapoli-over-one-million-new-yorker-households-are-not-connected-broadbandCity of Jamestown – Internal Controls Over Selected Financial Operations (2013M-72)
… internal controls over procurement and cash receipts for the period January 1, 2011, through January 31, 2013. … The Board of Public Utilities (BPU) did not seek bids for purchases from six vendors who were paid $387,763 and the City did not seek bids for purchases from one vendor who was paid $65,864. BPU …
https://www.osc.ny.gov/local-government/audits/city/2013/06/14/city-jamestown-internal-controls-over-selected-financial-operations-2013m-72Improper Medicaid Payments to Eye Care Providers (Follow-Up)
… Purpose To determine the extent of implementation of the seven recommendations included in our initial audit … do not meet federal and State requirements. As a result of these weaknesses, six eye care professionals who did not …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/improper-medicaid-payments-eye-care-providers-followCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… The claims/deputy claims auditor: approves vouchers and invoices submitted to the district or BOCES prior to their payment; and ensures proper documentation and itemization are provided and that payment is for proper …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorEssex County – Financial Condition and Internal Controls Over Payroll (2013M-177)
… condition of the County and internal controls over payroll for the period January 1, 2012 to January 31, 2013. … comprises 18 members. The County’s budgeted appropriations for the 2013 fiscal year are approximately $107.1 million. Key Findings The Board adopted budgets for the general fund that were not structurally balanced, but …
https://www.osc.ny.gov/local-government/audits/county/2013/11/15/essex-county-financial-condition-and-internal-controls-over-payroll-2013m-177Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest cost travelers in the State, each of whom … the possible tax implications of travel and work locations for one of the three employees. In total, we examined … individuals. Key Finding We found the travel expenses for two of the three Department employees selected for audit …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Affordable Home Ownership Development Program
… grant managers are awarding grant monies to existing and prospective homeowners in compliance with Program … Background The Program, which is administered by the New York State Affordable Housing Corporation (Corporation), was …
https://www.osc.ny.gov/state-agencies/audits/2014/10/06/affordable-home-ownership-development-programComptroller DiNapoli Releases Municipal Audits
… Town of Deerpark , City of Newburgh and Rockland County . “In today’s fiscal climate, budget transparency and … provide the board with adequate monthly financial reports. In addition, the board did not have adequate procedures for … Consequently, the board did not audit and approve claims in accordance with town law for 20 of the 100 check …
https://www.osc.ny.gov/press/releases/2016/11/comptroller-dinapoli-releases-municipal-audits-0Southside Academy Charter School – Board Oversight (2013M-318)
… NHA to be responsible for the administration, operation and performance of the School in accordance with the School’s … the fee paid to NHA, and reconcile it as stated in the terms of the management agreement with NHA, to ensure the fee … adequately supported. Periodically assess the terms and conditions of any management and lease agreements to ensure …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/southside-academy-charter-school-board-oversight-2013m-318DiNapoli: Office Has $14.5 Billion in Unclaimed Funds; Urges New Yorkers to Claim Lost Money
… today announced that his office has over $14.5 billion in unclaimed funds and urged New Yorkers to see if any of it belongs to …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-office-has-145-billion-unclaimed-funds-urges-new-yorkers-claim-lost-money