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Town of Lebanon – Justice Court (2013M-247)
… was to determine if the Justice was properly accounting for all Court moneys and to review the Court’s internal controls over financial operations for the period January 1, 2011, to March 31, 2013. Background … four council members, is the legislative body responsible for managing Town operations. During the audit period, the …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Village of Gowanda – Procurement (2013M-175)
… our audit was to review the Village’s purchasing practices for the period June 1, 2011, through April 26, 2013. … the Mayor and four Trustees. The Village’s adopted budget for the 2012-13 fiscal year included appropriations of $1.6 million for the general fund, $695,327 for the sewer fund and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… over tax receipts and over-the-counter cash receipts for the period July 1, 2012 through August 31, 2013. … operating expenditures were approximately $1.2 million for the fiscal year ending June 30, 2013. Key Findings The … tax certiorari judgments. However, there is no authority for a school district to chargeback any portion of a tax …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Medicaid Program – Medicare Part D Clawback Payments
… 2003, Medicare Part D provides prescription drug benefits for individuals who are dually eligible for Medicare and Medicaid (“dual-eligibles”). The Department … government to cover part of the cost of prescription drugs for the State’s full-benefit dual-eligible population. Key …
https://www.osc.ny.gov/state-agencies/audits/2020/01/17/medicaid-program-medicare-part-d-clawback-paymentsTuckahoe Common School District – Purchasing (2013M-158)
… Background The Tuckahoe Common School District is located in Suffolk County in the Town of Southampton. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Wallkill Central School District – Claims Auditing (2023M-52)
… supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board of … supported, properly authorized, approved before payment, for valid purposes and properly reported to the Board . We … totaling $1.7 million and determined: None were reviewed for sufficient budget appropriations, which could result in …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/29/wallkill-central-school-district-claims-auditing-2023m-52Town of Wheatfield – Recreation Department Cash Receipts and Information Technology (2013M-200)
… department cash receipts and information technology for the period February 1, 2009, to June 5, 2013. Background … cash collected at the concession stand, totaling $12,229 for the years 2010 through 2012 to the Supervisor. … over computer inventory. Audit logs are not reviewed for inappropriate activity and the Board has not adopted a …
https://www.osc.ny.gov/local-government/audits/town/2013/09/20/town-wheatfield-recreation-department-cash-receipts-and-information-technology-2013mOversight of the Title Insurance Industry
… October 9, 2018. About the Program DFS is responsible for regulating all insurance in New York State, including … property owner and mortgage lender against future claims for any unknown defects in the title to the property at the … statement to the Assembly Standing Committee on Insurance. For 2016, DFS reported $11.9 billion in net title insurance …
https://www.osc.ny.gov/state-agencies/audits/2019/03/21/oversight-title-insurance-industryOpinion 92-32
… PROPERTY -- Purchase (of historically significant property for immediate reconveyance to an historical society) -- Sale … within the town and immediately reconvey the depot, for fair and adequate consideration, to an historical society for restoration and preservation. The town, by local law, may …
https://www.osc.ny.gov/legal-opinions/opinion-92-32State Comptroller DiNapoli Releases Audits
… has not been billed or collected from commercial casinos for oversight costs. The commission also did not have … of 14, liquidation of nine, square footage reduction for three, and no changes in the remaining three. The … measures do not appear to meet the plan’s goals. For a metric to be relevant, it should be closely connected …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsDiNapoli: Albany Challenged by Budgetary, Demographic Factors
… $10 million in 2014. I want to thank Comptroller DiNapoli for shining a light on the challenges that Albany is facing. … our city’s tax rates and debts already exceed the median for other cities. We will continue to work with our partners … report found a number of positive economic indicators. For example, the city’s unemployment rate of 7.2 percent was …
https://www.osc.ny.gov/press/releases/2014/06/dinapoli-albany-challenged-budgetary-demographic-factorsVI.I Overview – VI. Budgets
… which are statutory authorizations to spend for specific purposes, become law, the State Comptroller will … detail and assure that no more than the amount authorized for agency administered programs is spent. COMMITMENT CONTROL … created, adjusted, and transferred. Budget journals allow for the establishment of appropriation, segregation and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vii-overviewVendRep System Contract Search
… only by your authorized users and the contracting vendor. For any contracts with other State contracting entities, only … an organization and only allows the user to complete tasks for which they have the authority. Roles are initially … Office and all non-approved or in-progress contracts for their State contracting entity. Back to top Internet …
https://www.osc.ny.gov/state-agencies/contracts/vendrep-system-contract-searchComptroller DiNapoli Releases School District Audits
… by adequate documentation and properly audited. South Glens Falls Central School District – Fund Balance (Saratoga …
https://www.osc.ny.gov/press/releases/2019/04/comptroller-dinapoli-releases-school-district-audits-0Tuition Assistance Program – New York College of Health Professions
… Education’s Rules and Regulations when certifying students for State financial aid. Background New York College of … of Health) was established in 1981 as the New Center for Holistic Health Education and Research. The school … Medicine, Advanced Asian Bodywork, and Massage Therapy. For the 2016-2017 academic year, the school enrolled 554 …
https://www.osc.ny.gov/state-agencies/audits/2017/10/31/tuition-assistance-program-new-york-college-health-professionsComptroller DiNapoli Releases School Audits
… (Broome County) The district realized operating surpluses for seven of the 10 years reviewed, ranging from $638,000 to $2.3 million. The board did not adopt any formal plans for funding reserves or for the planned use of fund balance. Kings Park Central S …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-auditsTown of Schroon – Internal Controls Over Transfer Station Operations (2013M-24)
… if internal controls over transfer station operations for the period January 1, 2011, to July 31, 2012. Key … County landfill exceeded the amount of trash accounted for as being received at the Town’s transfer station, … at the transfer station. One individual is responsible for weighing the solid waste to determine the amount owed …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-schroon-internal-controls-over-transfer-station-operations-2013m-24Bornhava – Compliance With the Reimbursable Cost Manual
… year ended June 30, 2014. Background Bornhava, a not-for-profit organization located in Buffalo, New York, offers … preschool special education services and is reimbursed for these services through rates set by SED. The … Bornhava reports to SED on its annual CFR. To be eligible for reimbursement, reported costs must comply with RCM …
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … Also, the IDA did not monitor project performance for investment or revitalization goals. Village of Kaser – … (Rockland County) The village charged residents $400,356 for refuse collection which exceeded the outsourced …
https://www.osc.ny.gov/press/releases/2018/09/state-comptroller-dinapoli-releases-municipal-audits-1Afton Fire Company Emergency Squad – Internal Controls Over Financial Operations (2013M-275)
… The Afton Hose Company Emergency Squad, Inc. is a volunteer organization located in the Village of Afton, Chenango County. The Company provides fire protection and emergency services for the Town of Afton. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/03/afton-fire-company-emergency-squad-internal-controls-over-financial