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Financial Management Practices

… Purpose To determine if the Hudson River-Black River Regulating District’s (District) … 2014. Background The District regulates the flow of the Hudson River and the Black River to reduce flooding caused by …

https://www.osc.ny.gov/state-agencies/audits/2014/11/25/financial-management-practices

Excessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)

… Purpose To determine the extent of implementation of the three … Background Our initial audit report, which was issued on September 20, 2010, examined whether the Department was …

https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-follow

DiNapoli Urges New Yorkers to Spend Holiday Gift Cards

… DiNapoli is urging New Yorkers to make sure they spend any gift cards they received this holiday season. Unused gift card balances can eventually be turned over to his … took in a record $48 million from them in 2022. “Unused gift cards have set a new record, as they make up a growing …

https://www.osc.ny.gov/press/releases/2023/01/dinapoli-urges-new-yorkers-spend-holiday-gift-cards

City of Yonkers – Budget Review (B22-6-6)

New York Office of the State Comptroller City of Yonkers Budget Review B2266

https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6

XII.5.G Entering the Appropriate Obligation and Accounting Dates on Vouchers – XII. Expenditures

… service begins. Debt Service Date the bond payment is due to the bondholders. Rent First day of the month for which … Accounting Date is the date the transaction is entered (i.e., the current date) into the SFS. There may be certain transaction types that require an adjustment to the Accounting Date. If you believe your agency processes …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5g-entering-appropriate-obligation-and-accounting-dates-vouchers

XI-A.1.A Separation of Duties – XI-A. Purchasing

… Section Overview and Policies: According to the Standards for Internal Control … of 20 pound weight copier paper at a specific price. A second employee would receive the paper, verify it is the 20 … the number in the agency’s financial management system. A third employee would receive the vendor invoice for the paper …

https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1a-separation-duties

Downtown Ithaca Business Improvement District (DIBID) – Disbursements (2012M-252)

… performed incompatible financial duties, or by reviewing payroll to ensure that it was accurate. Key Recommendations … controls all of cash disbursement functions. Review the payroll to ensure that all employees are paid at proper …

https://www.osc.ny.gov/local-government/audits/district/2013/04/05/downtown-ithaca-business-improvement-district-dibid-disbursements-2012m-252

DiNapoli: Statewide Local Sales Tax Collections Surge Nearly 58 Percent in May

… Department of Taxation and Finance reconciles quarterly distributions against what had been reported by sales tax … detailed monthly breakdown) Find out how your government money is spent at Open Book New York . Track municipal …

https://www.osc.ny.gov/press/releases/2021/06/dinapoli-statewide-local-sales-tax-collections-surge-nearly-58-percent-may

State Comptroller DiNapoli Releases School District Audits

… Thomas P. DiNapoli today announced the following school district audits were issued. East Syracuse-Minoa Central School District – Information Technology (Onondaga County and … In addition, 10 employees were overpaid for overtime hours totaling $7,551 and seven employees were underpaid for …

https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-dinapoli-releases-school-district-audits

Village of Catskill – Financial Condition (2014M-134)

… Village of Catskill is located in the Town of Catskill in Greene County and has a population of 4,100. The five-member Board …

https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134

Village of Pulaski – Selected Village Operations (2013M-142)

… and deliberate audit of claims before authorizing them for payment. Audit, or cause to be audited, the financial records …

https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142

Town of Florida – Town Clerk Operations (2012M-215)

… the Town. In 2010, 2011 and 2012, the adjusted warrants from the County totaled $2.3, $2.6 and $2.6 million, … found that at least $19,107 of taxpayer funds were missing from 2010 through 2012. We also identified that the Clerk … was gaining access to taxpayer funds and removing them from her possession. Because the Clerk did not maintain …

https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215

Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)

… burden and increasing the Town’s unassigned fund balance. Although we commend Town officials on their use of these moneys to reduce the tax levy and build fund balance, we urge the Board to consider developing a …

https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-power

DiNapoli: Former Potter Town Clerk Sentenced to Jail Time and Full Restitution of Nearly $27,000

… Comptroller Thomas P. DiNapoli’s office, Yates County District Attorney Todd Casella’s office and Yates County … steals taxpayer funds, it damages the public’s trust in government,” DiNapoli said. “Ms. Brown took advantage of the … the New York State Comptroller’s office for their forensic work.” Brown pled guilty in March to corrupting the …

https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-potter-town-clerk-sentenced-jail-time-and-full-restitution-nearly-27000

Village of Clyde – Financial Management and Board Oversight (2013M-96)

… financial and capital plans. Adopt balanced budgets with realistic estimates of anticipated expenditures, and …

https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96

Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process

… School District Board of Education / Trustees. Education Law Sections 1604, 1724, 1804 (1), 1903(1), 2524, 2580 Board may, among other options, create the office of claims auditor. Education Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-references

DiNapoli: State Tax Revenues $3 Billion Below Last Year

… a multi-billion-dollar shortfall in state tax revenues for the fiscal year despite the November numbers,” DiNapoli … $7.8 billion, or 12.2 percent, lower than last year. This is primarily due to higher federal reimbursement for Medicaid … higher than last year at the same time. The higher balance is driven partly by receipts from short-term borrowing that …

https://www.osc.ny.gov/press/releases/2020/12/dinapoli-state-tax-revenues-3-billion-below-last-year

Town of Sidney – Budget Review (B4-14-19)

… by the Town due to expenses related to the Town-owned hospital for the fiscal year that ended December 31, 2005. … The Town’s projections for rental income in the Hospital Fund included $30,000 of lease payments for which no … of $65,000. The Town is reporting accounts payable in the Hospital Fund related to the hospital which closed in 2005. …

https://www.osc.ny.gov/local-government/audits/town/2014/11/04/town-sidney-budget-review-b4-14-19