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State Comptroller DiNapoli Releases Municipal Audits
… (Nassau County) The village’s check signing process does not comply with village policy and the village treasurer …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Allocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… Objective To determine if the Department of Motor Vehicles (Department) is … its allocation and billing practices by analyzing reported premium data and, where indicated, taking appropriate …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCity of Yonkers – Budget Review (B20-6-6)
… of Budget Review The purpose of our budget review was to identify issues which impact the City of Yonkers’ … grown 22.4 percent and the City’s debt service payments have risen 25.9 percent. The City will need $82.2 million to … taxes may be limited in future years if property values do not increase. Key Recommendations Replace nonrecurring …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6DiNapoli: Otsego County Woman Pleads Guilty to Stealing From School District
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-otsego-county-woman-pleads-guilty-stealing-school-districtState Agencies Bulletin No. 1864
… subject to employment and income taxes. Federal, State and New York City income tax withholding will be calculated using …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1864-certification-licensure-and-exam-fee-reimbursement-clefr-2020City of North Tonawanda – Financial Operations (2012M-203)
… These events included chowder sales, food and beer tents at Canal Fest and a variety of raffles, bingo, and other … We identified fire company fundraisers that operated at a loss and provided free alcohol to participants. City …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two recommendations included in our initial audit report, Oversight of Information Technology Consultants and Contract Staffing …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… Objective To determine the extent of implementation of the three recommendations made in our initial audit … Plan Providers (Report 2016-S-54 ). About the Program Many of the State’s Medicaid recipients are also enrolled in …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followHolley Central School District – Financial Condition (2013M-342
… officials also improperly accounted for certain financial activity related to the capital projects fund, the debt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Selected Aspects of Discretionary Spending
… Operating Corporation of the State of New York (RIOC) is a public benefit corporation and a political subdivision of the … of RIOC spending that was discretionary in nature. Each public authority should have formal policies and procedures …
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)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… for the 2012-13 fiscal year were approximately $38 million, funded primarily with real property taxes. Key … budgeting practices generated more than $5 million in budget surpluses. To reduce fund balance and stay within the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District is governed by the Board of … claims auditor and the CPA did not perform the services in accordance with the obligations set forth in the contract. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andDivision of Housing and Community Renewal Bulletin No. DH-82
… Purpose To inform the Division of Housing and Community Renewal of OSC’s automatic processing of the October 2016 Rent Regulation Services Unit (RRSU) LLS …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-82-october-2016-district-council-37-dc-37-rent-regulationCost-Saving Ideas: School District Auditing – External Auditor
… required financial statement audit and renders an opinion on whether the financial statements are in accordance with … request for proposal (RFP) to hire the external auditor on a five-year basis/term. Consider changing the audit firm …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-external-auditorTown of Ontario - Information Technology, Financial Management and Procurement (2017M-137)
… IT controls, financial condition and purchasing practices for the period January 1, 2015 through March 2, 2017. Key … a procurement policy, but it does not require competition for professional services or the submission of documentation … multiyear financial and capital plans and plan for reserves. These plans should be monitored and updated on …
https://www.osc.ny.gov/local-government/audits/town/2018/07/06/town-ontario-information-technology-financial-management-and-procurement-2017m-137Global Concepts Charter School – Cash Disbursements (2017M-126)
… March 17, 2017. Background The Global Concepts Charter School is located in in the City of Lackawanna in Erie County and had 934 students during the 2016-17 school …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/02/02/global-concepts-charter-school-cash-disbursements-2017m-126Plainedge Union Free School District – Financial Condition and Extra-Classroom Activity Funds (2017M-189)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition and … 2015-16. Appropriated fund balance was not always needed to finance operations because the District had a total of … deposit forms. The Board did not appoint a faculty auditor to reconcile the central treasurer’s records with the ECA …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/12/plainedge-union-free-school-district-financial-condition-and-extraState Police Bulletin No. SP-132
… identified as PBA, NY Insurance on employee paycheck stubs and advice statements. PBA requested OSC to provide a … via electronic file for enrollments, cancellations and/or changes on a biweekly basis. PBA will submit the … Questions To obtain information about enrollment and benefits provided or to cancel the deduction(s), …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-132-separation-insurance-deduction-code-309-pba-ny-insuranceState Police Bulletin No. SP-147
… Purpose To explain OSC’s automatic processing of State Police … the Laws of 2009 provides for an annual Expertise Payment to employees in Bargaining Unit 62. Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-147-2013-state-police-expertise-pay