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State Comptroller DiNapoli Releases Municipal Audits
… manage the town’s financial condition, which resulted in the town-wide general fund having unassigned fund balance … December 31, 2019, or 79 percent of actual expenditures. In addition, the board did not develop multiyear financial … did not maintain up-to-date records and reports. In addition, the town supervisor did not make deposits and …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… balance decreased by $642,000 (63 percent) from 2014-15 to 2018-19. The general and sewer funds had operating … in 2019. In addition, village officials did not develop a fund balance policy, multiyear financial plan or capital … policy or multiyear financial and capital plans. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-municipal-audits-0Town of Almond – Internal Controls Over Selected Financial Activities (2013M-209)
… effectively, which provided the Clerk/Tax Collector with an opportunity to misappropriate funds. Had the Board …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-almond-internal-controls-over-selected-financial-activities-2013m-209City of Lockport – Fiscal Stress (2013M-330)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … 1, 2012 through October 9, 2013. Background The City of Lockport is located in Niagara County, is approximately …
https://www.osc.ny.gov/local-government/audits/city/2013/12/20/city-lockport-fiscal-stress-2013m-330Use of Federal Funding for Election Technology and Security
… nation’s voting process. HAVA established minimum election administration standards and created the U.S. Election Assistance Commission (EAC) to aid in the administration of federal elections. The EAC provides funds … available to help states improve and enhance election administration, technology, and security at both the state …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Purpose of Audit The purpose of our audit was to review the Board’s … 2012. Background The Village of Dresden is located in the Town of Torrey, in Yates County, and has a population of 308. … segregation of duties. Document in the Board minutes the results of the annual audit of the Clerk-Treasurer’s records. …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Purpose of Audit The purpose of our audit was to review the Agency’s process for … public benefit corporation established by a special act of the New York State Legislature in 1979 for the benefit of …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andTown of Conesus – Justice Court (2013M-140)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls established over the … April 1, 2013. Background The Town of Conesus is located in Livingston County and is governed by an elected Town … recording, reconciling, and reporting. The Justices did not sufficiently segregate the Clerk’s duties or establish …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… card purchases to ensure appropriate usage and compliance with the credit card policy. Annually audit the records and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… January 31, 2015. Background The Town of Malone is located in Franklin County and has a population of approximately … to Court Operations. The Justices remitted $327,797 in fines, fees and surcharges to the Supervisor in 2014. Key Findings Justices did not properly segregate the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… whether nursing home claims submitted to Medicaid for hospital bed reserve days were appropriate, and if not, to what extent nursing home claims exceeded the … identify overpayment, we recommended the Department of Health (Department) remind nursing homes of the correct way …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followAccounts Receivable Collections
… to enhance its collection actions through computer matches with State and City payrolls to locate debtors. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsMedicaid Program – Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits
… of Health (Department) adopted the APG methodology in an effort to pay providers more accurately for their … condition and complexity of service. The Department phased in the APG methodology beginning with hospital outpatient … on December 1, 2008. The methodology was implemented in freestanding diagnostic and treatment centers and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/29/medicaid-program-ambulatory-patient-groups-payments-duplicate-claims-and-services-excessInternal Control System Components
… audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public … As a result, the Office has multiple mechanisms in place for implementing and evaluating the effectiveness of its …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsUtica City School District – Financial Condition (2013M-341)
… whose boundaries are the same as the City of Utica in Oneida County. The District is governed by the Board of … the 2013-14 fiscal year are $138.8 million. Key Findings In recent years the District has struggled with fiscal … they relied heavily on appropriations of fund balance in the budgets from 2010-11 through 2011-12. As a result, by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/utica-city-school-district-financial-condition-2013m-341Village of New York Mills – Justice Court (S9-14-4)
… collected 810 payments totaling approximately $67,700 in fines, surcharges and fees from January 1, 2012 through … received. We found that the Court had an excess of $5,860 in unidentified revenue. We also found that the Court was holding onto $3,650 in bail money that was over six years old. The Court is not …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… the significant revenue and expenditure projections in the City's adopted budget for the 2017 fiscal year are … reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a general fund balance deficit … the period from 2011 through 2015, causing the increase in the general fund balance deficit. Key Findings The City’s …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Controls Over Cash Advance Accounts
… from the State Treasury to a local bank account for use by the agency. WCB was authorized to have two advance … Two checks have no information other than check number in the electronic check register. WCB personnel stated they … expenses. The largest total disbursements for a month in our scope period were $891. The average monthly …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … and enrollment was not always adequately supported. In some instances, for students with less than full-time … the full-time equivalents (FTEs), which resulted in over-billing school districts by more than $10,200. We …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Ramapo Central School District – Fund Balance and Employee Compensation (2013M-189)
… our audit was to examine the District’s fund balance and payroll for the period July 1, 2011, to January 14, 2013. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/27/ramapo-central-school-district-fund-balance-and-employee-compensation