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Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… Purpose of Audit The purpose of our audit was to review the financial condition of the sewer fund and the … for the sewer fund that provided sufficient revenues to finance expenditures, because revenues were consistently … dramatically from approximately $20,000 as of May 31, 2008 to a fund deficit of approximately ( $54,000 ) as of May 31, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Appendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… for auditing claims will vary depending on the type of locality. Generally, the governing board is responsible … is generally responsible for auditing claims in each type of locality and what options, if any, are available for establishing the claims auditing position. Type of Locality Designated Claims Auditing Body Other Options …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Mount Vernon Officials Failed to Establish Basic and Routine Financial Policies
… oversight of city operations because officials failed to file annual financial reports, provide interim financial … these recommendations. Taxpayers deserve to know how their money is being spent and that it is being spent in … of Mount Vernon Financial Reporting and Oversight Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-mount-vernon-officials-failed-establish-basic-and-routine-financial-policiesDepartment of Transportation Bulletin No. DOT-37
… 2016-2021 Operational Services Unit Agreement between the State of New York and the Civil Service Employees Association … which falls between the hours of 6:00 p.m. and 6:00 a.m. on a regularly scheduled basis, shall receive a lump sum … taxable gross, and is subject to all employment and income taxes. Federal, State and New York City income tax …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/transportation/dot-37-2020-shift-lump-sum-payment-winter-maintenance-seasonCity of Mechanicville – Records and Reports (2012M-162)
… 5,200 residents. The City government is organized under a City Council, which comprises five elected Commissioners, … poor state of the City’s financial records precluded a determination of the City’s true financial condition. The … general ledger balances. File the City’s AUD with OSC by May 1 each year. On a monthly basis, reconcile bank …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/city-mechanicville-records-and-reports-2012m-162Town of Poland – Internal Controls Over Vehicle Fuel Inventory (2013M-386)
… The Town of Poland is located in Chautauqua County and has a population of approximately 2,400. The Town is governed by the Town Board, which comprises four elected council … above-ground fuel storage tanks at its highway facility: a 1,500-gallon tank for diesel fuel and a 500-gallon tank for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-poland-internal-controls-over-vehicle-fuel-inventory-2013m-386Town of Black Brook – Financial Condition of Sewer and Water Districts (2012M-216)
… Purpose of Audit The purpose of our audit was to evaluate the financial condition of the Town’s sewer and … 31, 2012. Background The Town of Black Brook is located in Clinton County and has approximately 1,500 residents. The … totaled $106,374 for 2009 and $107,609 in 2011 that is not related to the individual sewer district. As a result, …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-black-brook-financial-condition-sewer-and-water-districts-2012m-216Samaritan Village, Inc. – Chemical Dependency Services Program
… (e.g., Medicaid, third party payers, etc.), it reduces claimed Program expenses by those amounts. Key Findings OASAS … $253,957 was for personal services and $719,924 was for other than personal services. Samaritan did not follow required …
https://www.osc.ny.gov/state-agencies/audits/2014/02/28/samaritan-village-inc-chemical-dependency-services-programSelected Aspects of the Motor Carrier Safety Assistance Program
… is responsible for administering State participation in the Federal Motor Carrier Safety Assistance Program … inspectors and specially trained State Police and local police officers. When inspections identify violations, … certification that vehicles have been repaired. Develop strategies to improve carrier compliance, particularly for …
https://www.osc.ny.gov/state-agencies/audits/2014/01/22/selected-aspects-motor-carrier-safety-assistance-programDiNapoli Criticizes Ill-Conceived Presidential Executive Order
… how they could adapt their business models to increase the generation of low-carbon electricity. …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-criticizes-ill-conceived-presidential-executive-orderComptroller DiNapoli Releases School Audits
… Although the district appropriated fund balance each year, the adopted budgets actually produced operating …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2IT Asset Management (2022-MS-2)
… Valley Central School District [pdf] , East Quogue Union Free School District [pdf] , Elmsford Union Free School District [pdf] , Freeport Union Free School District [pdf] , Geneseo Central School District …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2State Comptroller DiNapoli Releases Municipal Audits
… totaling $33,446 were paid without an invoice attached to the claims, checks for 39 payments totaling $141,904 were … $70,458 did not have receipts or invoices attached to the claims. Nineteen credit card purchases exceeded the …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsVillage of Monticello – Board Oversight (2013M-226)
… 14, 2013. Background The Village of Monticello is located in the Town of Thompson in Sullivan County. The Village is governed by the Board of … they are receiving all money that is due the Village – in fact, real property tax or utility payments and/or …
https://www.osc.ny.gov/local-government/audits/village/2014/02/14/village-monticello-board-oversight-2013m-226City of Mount Vernon – Budget Review (B21-6-3)
… [ read complete report - pdf ] Purpose of Budget Review The purpose of our budget review was to … Appropriations for overtime, health insurance, retirement, contingencies, separation payments, contractual … with the Comptroller to determine current fund balance levels, identify all outstanding liabilities and develop a …
https://www.osc.ny.gov/local-government/audits/city/2021/04/16/city-mount-vernon-budget-review-b21-6-3Town of LeRay – Justice Court (S9-14-5)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5State Agencies Bulletin No. 258
… revised to allow multiple security class requests. A copy of the revised form is attached. The path to access … - Garnishment Balances - Garnishment Balances. Copies of the panels with explanations of the various fields are attached for agency reference. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/258-agency-view-access-paysr-garnishment-panelsOpinion 88-73
… -- Reserve Fund (authority to establish) MUNICIPAL FUNDS -- Capital Reserve Fund (creation of by town for … other than suburban towns to establish capital reserve funds for improvement district purposes. In this regard, we … authorizes towns generally to establish capital reserve funds, specifically provides in subdivision (3)(a) that the …
https://www.osc.ny.gov/legal-opinions/opinion-88-73Opinion 88-69
… AMBULANCE SERVICE -- Contracts (by village with same entity with which town contracts) GENERAL MUNICIPAL LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-69Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… Essential Plan eligibility and enrollment rules can result in Department-authorized periods of overlapping insurance … Key Findings Medicaid improperly paid $93.7 million in claims during periods of overlapping Medicaid and … both programs and having enrollment information for both in its systems, the Department never applied payment controls …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-and