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Gold Coast Public Library District – Claims Audit (2014M-237)
… North Hempstead in Nassau County. The District was created by special act of the State Legislature to provide library … excluding the Village of Seacliff, and is governed by an elected nine-member Board of Trustees. Expenditures for … as a whole does not audit District claims as required by the special act. Key Recommendation Audit all claims prior …
https://www.osc.ny.gov/local-government/audits/library/2014/10/08/gold-coast-public-library-district-claims-audit-2014m-237Schroon Lake Fire District – Cash Disbursements (2017M-9)
… Town of Schroon, in Essex County. The District is governed by an elected five-member Board of Fire Commissioners. The … Disbursements made to pay bills were not always authorized by the Board prior to payment. Key Recommendations Implement … are authorized, calculated accurately, supported by adequate documentation and for appropriate purposes. …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/04/07/schroon-lake-fire-district-cash-disbursements-2017m-9Comptroller DiNapoli Releases Municipal Audits
… our local communities is a top priority,” said DiNapoli. “By auditing municipal finances and operations, my office … – Court and Trust Funds (2014M-85) Records maintained by the county clerk and surrogate’s court were up-to-date and … 50,000 state contracts, visit http://www.openbooknewyork.com/ . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… manage the financial condition of the general and school lunch funds. The general fund had deficits in the last three years while the school lunch fund had deficits in the last two years. Auditors also project both the general and school lunch funds to end the 2013-14 fiscal year with deficits of …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsMedicaid Program – Improper Payments for Ancillary Services Provided During Hospital Inpatient Admissions
… Medicaid claims for ancillary services are processed by eMedNY, the Department's automated claims processing and … for the same service. Improper Medicaid claims detected by eMedNY are either denied or paid and reported to … service claims for recipients who were also covered by Medicare. Key Recommendations Recover the $1 million in …
https://www.osc.ny.gov/state-agencies/audits/2014/04/03/medicaid-program-improper-payments-ancillary-services-provided-during-hospital-inpatientRestrictions – State Police Plan
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1518/final-average-earnings/restrictionsRestrictions – Special 20- and 25-Year Plans
… members, the total amount of overtime that can be included in your FAE calculation is limited to 15 percent of earnings. … employer is not public service and cannot be included in your pensionable earnings. As of July 1, 2019, public …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/restrictionsSelkirk Fire District – Procurement of Professional Services (2021M-55)
… for audit services totaling $25,200, although required by policy. Could not provide documentation that they used … worth of the professional service providers as required by the District’s procurement policy. Key Recommendations … Secure audit services through an RFP process, as required by policy. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Town of Nanticoke – Financial Condition Management (2017M-186)
… a population of approximately 1,600. The Town is governed by an elected five-member Town Board. General fund budgeted … Budgeted general fund appropriations exceeded expenditures by an annual average of 15 percent for the last three years. The general fund’s year-end fund balance increased by 75 percent over the past three years. Town officials have …
https://www.osc.ny.gov/local-government/audits/town/2018/01/05/town-nanticoke-financial-condition-management-2017m-186Lake Placid Central School District – Claims Auditing (2016M-84)
… July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns … Lake Placid Central School District Claims Auditing 2016M84 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Hammondsport Central School District – Nonresident Tuition (2016M-248)
… one school with approximately 500 students, is governed by an elected five-member Board of Education. Budgeted … for all students. Two home districts were underbilled by $5,078 and one home district was overbilled by $638. Key Recommendations Implement procedures specifying …
https://www.osc.ny.gov/local-government/audits/school-district/2016/09/30/hammondsport-central-school-district-nonresident-tuition-2016m-248Your Home Public Library – Financial Management (2016M-228)
… Town of Union, in Broome County. The Library is governed by a five-member Board of Trustees, appointed by the Village Board. Budgeted appropriations for the 2015-16 … going forward. Ensure that interfund advances are repaid by the close of the fiscal year in which they are made. …
https://www.osc.ny.gov/local-government/audits/library/2016/10/14/your-home-public-library-financial-management-2016m-228Shelter Rock Public Library District – Bank Reconciliations (2015M-249)
… was to examine whether Library officials ensured that bank reconciliations were accurately performed and reviewed … duties related to the preparation and review of review bank reconciliations. Key Recommendation Ensure that bank reconciliations are performed by someone who is …
https://www.osc.ny.gov/local-government/audits/library/2015/12/18/shelter-rock-public-library-district-bank-reconciliations-2015m-249Rochester Career Mentoring Charter School – Procurement (2016M-406)
… of Rochester in Monroe County, is a public school financed by local, State and federal resources that is not under the … 209 enrolled students during the 2015-16 year, is governed by an eight-member Board of Trustees. The School’s 2015-16 … and obtain written quotes for purchases as required by the School’s charter. …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/13/rochester-career-mentoring-charter-school-procurement-2016m-406Liberty Central School District – Financial Operations (2016M-25)
… two schools with approximately 1.625 students, is governed by a nine-member Board of Education. General fund budgeted … and retirement contribution reserves were overfunded by $1.6 million. The school lunch fund is not yet financially … reserves or unrestricted fund balance, where allowed by law, or use the reserve funds for their designated …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25DiNapoli: Former Town Clerk Pleads Guilty to $35,000 Embezzlement
… for her personal use. DiNapoli's investigation was handled by his Division of Investigations working with his Division … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , …
https://www.osc.ny.gov/press/releases/2019/09/dinapoli-former-town-clerk-pleads-guilty-35000-embezzlementPekin Fire Co. President Dipped Into Bell Jar
… protection of the community. According to an investigation by Comptroller DiNapoli’s office and the New York State … can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarDiNapoli: Former Morley Fire Company Treasurer Ordered to Pay $50,000 for Theft of Public Funds
… made unauthorized cash withdrawals at ATMs in the Del Lago Resort & Casino and the Turning Stone Resort Casino. She also wrote checks to herself from the fire …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-former-morley-fire-company-treasurer-ordered-pay-50000-theft-public-fundsCarthage-Wilna Fire District – Internal Controls Over Financial Operations (2013M-191)
… supply trash pickup, health insurance, office supplies, auto parts, payroll accounting services, and fire-related …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/16/carthage-wilna-fire-district-internal-controls-over-financial-operationsCortlandville Fire Department – Internal Controls (2014M-3)
… Background The Cortlandville Fire Department is located in Cortland County. It is operated in accordance with its by-laws and governed by a seven-member Board of Directors. The Department’s revenues … develop adequate policies and procedures, or adopt a code of ethics. The by-laws do not include any detailed …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/21/cortlandville-fire-department-internal-controls-2014m-3