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City of Watervliet – Financial Condition (2017M-230)
… appropriate action to maintain the City’s fiscal stability for the period January 1, 2014 through June 30, 2017. … elected three-member City Council. Budgeted appropriations for the general fund, water fund and sewer fund for 2017 totaled approximately $16 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/city/2018/02/09/city-watervliet-financial-condition-2017m-230Barnard Fire Department – Financial Controls (2015M-134)
… to ensure that financial activity was properly recorded and reported and that Department moneys were safeguarded for the period … of Directors, is affiliated with the Barnard Fire District and provides fire protection and rescue services for the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/09/25/barnard-fire-department-financial-controls-2015m-134Crittenden Volunteer Fire Department, Inc. – Internal Controls Over Financial Operations (2015M-190)
… did not properly perform an audit of the Treasurer’s records. The Board did not properly assign the Treasury … bank reconciliations. Perform an audit of the Treasurer’s records every three months, including obtaining and reviewing … all ticket stubs sold and maintaining proper cash receipt records showing which tickets were sold and by whom each …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/crittenden-volunteer-fire-department-inc-internal-controlsCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… 2015. Background The Copenhagen Fire Department is located in the Town of Denmark, Lewis County. The Department, which … audit committee. Consider the use of credit cards in place of debit cards or preauthorize purchases so the …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesCity of Yonkers – Budget Review (B6-14-13)
… Purpose of Audit The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s tentative budget for the 2014-15 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 …
https://www.osc.ny.gov/local-government/audits/city/2014/05/20/city-yonkers-budget-review-b6-14-13Plattsburgh Public Library – Circulation Desk Cash Receipts (2015M-8)
… January 1, 2013 through October 31, 2014. Background The Plattsburgh Public Library is located in the City of Plattsburgh in Clinton County. It is governed by an elected … Plattsburgh Public Library Circulation Desk Cash Receipts …
https://www.osc.ny.gov/local-government/audits/library/2015/04/03/plattsburgh-public-library-circulation-desk-cash-receipts-2015m-8Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… the Park for the period January 1, 2011 through April 8, 2014. Background The Town of Lewiston is located in Niagara … Davis State Park. The Town’s budgeted appropriations for 2014 totaled approximately $17.4 million Key Findings The … of the Park for the period January 1 2011 through April 8 2014 …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162DiNapoli: Managed Care Companies Wasting Millions in State Medicaid Dollars
… of Health (DOH) to provide health services under the state’s Medicaid program, made at least $6.6 million in improper … and questionable payments to ineligible providers over a four-year period, including almost $60,000 in payments to … enrolled Medicaid beneficiaries. In exchange, MCOs receive a monthly premium payment for each enrollee. In 2014, New …
https://www.osc.ny.gov/press/releases/2016/07/dinapoli-managed-care-companies-wasting-millions-state-medicaid-dollarsBank Street College of Education – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by the Bank Street College of Education (Bank Street) on its Consolidated Fiscal Report (CFR) were … the fiscal year ended June 30, 2014. Background Bank Street’s Family Center (Center) is a not-for-profit … To determine whether the costs reported by the Bank Street College of Education on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2018/11/13/bank-street-college-education-compliance-reimbursable-cost-manualOpinion 2000-4
… local retirement systems whose indeterminate costs would only be felt in the future" ( NYPIRG v City of New York , 89 … would exist where, inter alia , benefits are payable only upon retirement after a designated minimum period of …
https://www.osc.ny.gov/legal-opinions/opinion-2000-4State Agencies Bulletin No. 1379
… unless specified under ‘Additional Withholding’ below” radio button. Save the page. Note : The above steps must also … Federal or State page as appropriate) select the “None” radio button. Set the “SWT Marital/Tax Status to “S.” …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1379-claiming-exempt-federal-state-andor-local-tax-withholding-tax-year-2015DiNapoli: Local Sales Tax Revenue Growing Slowly
… City are thriving but several regions are experiencing only modest gains or even declines. Clearly our state’s …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-local-sales-tax-revenue-growing-slowlyTown of Mayfield - Town Clerk (2016M-29)
The purpose of our audit was to review the Clerk’s financial operations for the period January 1, 2014 through February 28, 2015.
https://www.osc.ny.gov/files/local-government/audits/pdf/mayfield-2016-29.pdfBowmansville Volunteer Fire Association, Inc. - Financial Management (2015M-10)
The purpose of our audit was to evaluate the Fire Company’s financial management for the period April 1, 2012 through November 7, 2014.
https://www.osc.ny.gov/files/local-government/audits/pdf/bowmansville-volunteer.pdfUse of Electronic Benefit Cards at Prohibited Locations
… Middle Class Tax Relief and Job Creation Act of 2012 (Pub. L. 112-96, Title IV §4004(a), February 22, 2012) (Act), … funds, the Office is responsible for ensuring the State’s compliance with the Act and other associated federal … the appropriate governing authority. We found the Office’s monitoring of EBT transactions to be adequate, but …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsTown of Middlefield – Budgeting (2015M-109)
… 6, 2015. Background The Town of Middlefield is located in Otsego County and has a population of approximately 2,100. …
https://www.osc.ny.gov/local-government/audits/town/2015/08/14/town-middlefield-budgeting-2015m-109Mainstream Managed Care Organizations - Administrative Costs Used in Premium Rate Setting (2014-S-55)
To determine whether mainstream managed care organizations are submitting accurate administrative costs to the Department of Health and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-14s55.pdfDiNapoli: State Needs to Ensure Timely Execution of Contracts with Not-For-Profits
… services on behalf of government, and the continued late payment on State contracts hinders service to communities and can force providers to take out loans to cover costs,” said … Prompt Contracting Law was enacted in 1991 to prevent payment delays that could impair services to New York’s most …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-state-needs-ensure-timely-execution-contracts-not-profitsCity of Yonkers – Budget Review (B6-15-15)
… and expenditure projections in the City’s proposed budget for the 2015-16 fiscal year are reasonable. Background The … of 2014 requires the City to submit their proposed budgets for the next fiscal year to the State Comptroller and the Commissioner of Education for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/05/15/city-yonkers-budget-review-b6-15-15Food Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three recommendations included in our … The objective of our followup was to assess the extent of implementation as of May 28 2015 of the three …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-follow