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Town of Hartwick – Financial Condition (2013M-118)
… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored … 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)
… to the District to provide fiscal and academic oversight. In February 2021, the two appointed monitors (one fiscal and … may be under-funded by approximately $25 to $30 million. In response to those concerns, District officials, SED … 2021-22 budget considered District officials’ projections in response to the impact of the COVID-19 pandemic (pandemic) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/05/05/east-ramapo-central-school-district-budget-review-b21-5-4Empire BlueCross – Improper Payments for Intraocular Lens Claims Billed by Hospitals
… 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-hospitalsIX.7.A Funds – IX. Federal Grants
… USDA/Food and Consumer Services 25100-25199-Federal Health and Human Services 25200-25249-Federal Education … Miscellaneous Operating Grants 25900-25949-Unemployment Insurance Administration 25950-25999-Unemployment Insurance Occupational Training 26000-26049-Federal …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7a-fundsXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… for Business Units to correct these errors upon detection. With the implementation of the Statewide Financial System … Unit 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
… by filing a complaint online at investigations@osc.ny.gov , or by mailing a complaint to: Office of the State … of Investigations, 8th Floor, 110 State St., Albany, NY 12236. … State Comptroller DiNapoli and the New York State …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-former-state-employee-arrested-falsely-claiming-she-never-received-4k-loan-check-new-yorkTown of Otto – Town Clerk and Tax Collector (2012M-214)
… was to evaluate the Clerk’s financial management practices from January 1, 2009, to May 25, 2012. Background The Town of Otto is a rural community located in Cattaraugus County, with a population of 800 residents. … cash receipts totaling $20,789 for 2011 and $4,600 from January to May 2012. Key Findings Internal controls over …
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)
… of Reading is located in Schuyler County and is governed by a five-member Town Board consisting of the Town Supervisor … for various funds but did not account for cash separately by fund until the year-end financial reports were prepared. … ensuing year that is available. Account for cash balances by fund continually. If needed, separate bank accounts 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
… than $1.3 billion, lower. Sales tax receipts of $4 billion for the first four months were down $1.2 billion from a year … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2020/08/dinapoli-state-tax-revenues-down-3-billion-through-julyState Comptroller DiNapoli Releases School District Audits
… did not always seek competition for professional services. No competition was sought for the services procured from five professional service providers totaling $89,421. No written or verbal quotes were obtained for the purchase of …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0College of Fredonia – Selected Employee Travel Expenses
… employees complied with rules and regulations and is free from fraud, waste, and abuse. The audit covers the period … we audited travel expenses for the highest-cost travelers in the State as well as other outliers. These employees each … employees complied with rules and regulations and is free from fraud waste and abuse …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-fredonia-selected-employee-travel-expensesState Comptroller DiNapoli Releases Municipal Audits
… for four credit card purchases totaling almost $1,000. Delhi Joint Fire District – Cash Receipts and Disbursements … legal mandates to perform an annual audit, file financial reports or audit and approve claims. As a result, the board …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-2Wyoming County Industrial Development Agency – Project Management (2015M-62)
… Purpose of Audit The purpose of our audit was to review the IDA’s process for evaluating, … General Municipal Law. The IDA is governed by a Board of seven members who are appointed by the County Board of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectComptroller DiNapoli Releases School Audits
… limit on surplus fund balance by not using $3.7 million in appropriated fund balance as a financing source, improperly booking $3.6 million in encumbrances and improperly reserving $7.7 million for … by $13.4 million based on past settlement rates. In addition, the District does not have a comprehensive …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-0Bornhava – Compliance With the Reimbursable Cost Manual
… Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers a range of preschool special … 30, 2014, Bornhava reported approximately $1.8 million in reimbursable costs on its CFR for three rate-based … June 30, 2014, we determined Bornhava claimed $14,237 in ineligible costs for its three rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualReal Estate Portfolio
… Purpose To determine whether the New York Power Authority has accounted for all of its real … covers from January 2010 through July 2013. Background The New York Power Authority (NYPA) is the nation's largest state … Estate Portfolio (2012-S-91) … To determine whether the New York Power Authority has accounted for all of its real …
https://www.osc.ny.gov/state-agencies/audits/2014/06/20/real-estate-portfolioSelected Aspects of Discretionary Spending
… Purpose To determine whether Roosevelt Island Operating Corporation’s discretionary spending complied with its … in 1984 to take responsibility, pursuant to a General Development Plan (GDP), for the development and operation of the 147 acres comprising the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-3Northport-East Northport Union Free School District – Financial Condition (2014M-164)
… the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations were not included … passed general resolutions to fund this and other reserves with operating surplus after each fiscal year ended. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionAccounts Payable Advisory No. 30
… . Depending on the nature of the legal dispute resolved by an award or a non-judicial settlement agreement, payments …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsPawling Central School District – Selected Financial Activities (2012M-185)
… in Dutchess and Putnam counties. The District is governed by the Board of Education, which comprises seven elected …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/08/pawling-central-school-district-selected-financial-activities-2012m-185