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Town of Pittsfield – Disbursements (2013M-82)

… was underpaid by a total of more than $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These …

https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82

State Comptroller DiNapoli Releases School District Audits

… . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits-0

Town of East Fishkill –Financial Condition (2014M-139)

… to review the financial condition of the Town’s sewer fund for the period January 1, 2012 through December 19, 2013. … The Town Board is the legislative body responsible for overseeing Town operations, including establishing … of the Board and serves as the chief executive officer. For fiscal year 2014, total budgeted appropriations totaled …

https://www.osc.ny.gov/local-government/audits/town/2014/08/08/town-east-fishkill-financial-condition-2014m-139

Village of Mount Morris – Justice Court (2013M-152)

… of our audit was to examine the Court’s financial activity for the period January 1, 2005, to February 12, 2013. Background The Mount Morris Village Court is located in the Town of Mount Morris, Livingston County. The Village … cash account had a shortage of at least $1,240. This shortage occurred because Justice Glanville failed to …

https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152

Town of Dunkirk – Justice Court (2013M-106)

… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always … that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to DMV as …

https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106

State Agencies Bulletin No. 1858.1

… in calendar year 2019 are affected. Background Abandoned Property Law §102 requires uncashed checks become abandoned … the funds will be escheated and sent to the Office of Unclaimed Funds, (OUF) on April 21, 2021. Agency Actions … 21, 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for money remitted …

https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checks

UnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims

… Objectives To determine whether UnitedHealthcare (United) paid claims … correlate with the date of the service on the claims, and to calculate the corresponding financial impact. The audit …

https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claims

Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)

… controls over the Tax Collector’s financial activities for the period January 1, 2013 through July 31, 2014. … 140 customers. The Town’s budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor …

https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331

Town of Ogden – Financial Management and Justice Court (2014M-234)

… the Town’s internal controls over the Town’s financial and Court operations for the period January 1, 2012 through June … approximately $9.7 million. The Town operates a Justice Court with two independently elected Justices and two Court …

https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/31/town-ogden-financial-management-and-justice-court-2014m-234

Village of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)

… these control weaknesses place the Village at an increased risk of errors and irregularities. The Board did … fund. As a result, the water fund’s year-end fund balance increased from $76,272 to $194,688 from fiscal years 2007-08 …

https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3

Roosevelt Public Library – Board Oversight of Library Operations (2014M-297)

… Nassau County, was created by a special act of the State Legislature in 1970. The Library serves more than …

https://www.osc.ny.gov/local-government/audits/library/2015/01/30/roosevelt-public-library-board-oversight-library-operations-2014m-297

Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)

… the true financial condition of the sewer district fund. On its 2011 annual financial report, the Town reported an …

https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186

Wyandanch Public Library – Oversight of Library Resources (2013M-399)

… did not enforce compliance with timekeeping requirements or implement procedures for payroll processing, and the Board … provide for adequate controls over the petty cash system or travel expenditures. The Library does not have a policy … that describes when it is appropriate to provide meals or refreshments at Library meetings or functions. The Library …

https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399

Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)

… (Village) and Towns of Manchester, Hopewell and Farmington in Ontario County. The Company is a not-for-profit …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operations

City of Middletown – Selected Financial Operations and Information Technology (2013M-56)

… Purpose of Audit The purpose of our audit was to examine the City’s purchasing practices, Council oversight, and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is … $73,661. The Council did not require the Treasurer to provide written periodic financial reports for use in …

https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56

Town of Bolivar – Community Development Block Grant (2013M-353)

… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management of the Community Development Block Grant (CDBG) program for …

https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-bolivar-community-development-block-grant-2013m-353

Comptroller DiNapoli Releases School Audits

… and the Valley Stream Central High School District . “In an era of limited resources and increased accountability, … The significant revenue and expenditure projections in the proposed budget are reasonable. The district’s … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …

https://www.osc.ny.gov/press/releases/2016/04/comptroller-dinapoli-releases-school-audits-0

Saugerties Central School District – Extra-Classroom Activities (2017M-77)

… 2016. Background The Saugerties Central School District is located in the Towns of Saugerties, Ulster and Woodstock … receipts totaling $127,553, and district officials do not have adequate assurance that student treasurers are … the source, date, amount and purpose of collections, such as a daily sales report. Monitor all club sales subject …

https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77