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Cicero Fire District – Financial Condition (2023M-132)
… report – pdf] Audit Objective Determine whether the Cicero Fire District (District) Board of Fire Commissioners (Board) received adequate financial … The Board did not: Pay the recommended 2022 contribution of $121,981 into the District’s Length of Service Award …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/12/29/cicero-fire-district-financial-condition-2023m-132OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were … not: Adequately manage user accounts and permissions. As a result, the six computers tested had unneeded user accounts … School’s Acceptable Use Policy (AUP). As a result, there is an increased the risk of School computers being exposed to …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71Town of Western - Supervisor’s Records and Reports (2022M-184)
… (Town) Supervisor maintained complete, accurate and timely financial records and reports. Key Findings The Supervisor did not maintain complete and accurate financial records of Town operations and did not file required annual financial reports. As a result, the Town Board’s (Board’s) …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Sidney – Financial Activities (2023M-14)
… did not properly monitor selected financial activities. As a result, total general fund balance for fiscal year-end … were overstated by $288,510 and liabilities by $434,929 in fiscal year 2021-22. Two capital project funds and three … appropriate action as needed to help ensure the airport is self-sufficient. Collect delinquent real property taxes. …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… to $28,337, or almost 11 percent. BOCES officials: Paid a total of $66,295 to 13 employees for work on Saturdays that … overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations … approving and supporting overtime. Ensure overtime is properly monitored. BOCES officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… for the Town of Chester, Warren County. The Company is governed by a five-member Board, elected by Company members. For the … to the Board and file accurate annual reports with OSC in a timely manner. Establish written policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mCity of New Rochelle - Elevator Inspections (2018M-62)
… as applicable. Key Findings Although the City’s Elevator Master List included 226 properties with 308 elevators and … and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce the submission …
https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62DiNapoli: School District Tax Levy Cap at 2% for Third Straight Year
… Property tax levy growth for school districts and 10 of the state’s cities will be … DiNapoli’s office calculated the inflation factor at 4.12% for those with a June 30, 2025 fiscal year end. “While … 2% allowable levy growth affects the tax cap calculations for 676 school districts and 10 cities with fiscal years …
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-school-district-tax-levy-cap-2-third-straight-yearEconomic and Demographic Trends – 2022 Financial Condition Report
… and business services and information—together make up 26.9 percent. New York’s Population Declined in 2021 …
https://www.osc.ny.gov/reports/finance/2022-fcr/economic-and-demographic-trendsComptroller DiNapoli Releases School Audits
… District and the Schenevus Central School District . “In an era of limited resources and increased accountability, … to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Argyle Central … years as it experienced operating deficits, resulting in a $215,678 deficit fund balance as of June 30, 2013. Northern …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases School Audits
… his office completed audits of the Alexandria Central School District , Lyons Central School District , Pearl River Union Free School District and the Valhalla Union Free School District . … his office completed audits of the Alexandria Central School District Lyons Central School District Pearl River …
https://www.osc.ny.gov/press/releases/2016/03/comptroller-dinapoli-releases-school-audits-2Medicaid Program – Improper Medicaid Payments During Permissible Overlapping Medicaid and Essential Plan Coverage
… New York’s Essential Plan, which provides health insurance to lower-income individuals who, generally, don’t … Essential Plan. Both programs provide comprehensive health insurance and cover many of the same types of services. When … can result in Department-authorized periods of overlapping insurance coverage. Medicaid is the payer of last resort, …
https://www.osc.ny.gov/state-agencies/audits/2023/09/14/medicaid-program-improper-medicaid-payments-during-permissible-overlapping-medicaid-andComptroller DiNapoli Releases School Audits
… $4,750. Rotterdam-Mohonasen Central School District – Cafeteria Operations (Albany County) The District Treasurer … did not account for health insurance benefits provided to cafeteria employees in the cafeteria fund. No one at the district calculated the cost or …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-auditsDiNapoli: State Tax Receipts Through First Half of Fiscal Year Exceed Projections by $2.4 Billion
… economic uncertainties and risks that may impact revenue in the months ahead. Bolstering rainy day reserve funds on or … proposed in the Enacted Budget Financial Plan should be a priority.” Major findings: Personal income tax (PIT) … plan projections. The large year-over-year increase is primarily the result of collections from the PTET. All …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-state-tax-receipts-through-first-half-fiscal-year-exceed-projections-2-point-4-billionState Comptroller DiNapoli Releases School District Audits
… track and inventory IT equipment. They did not adopt a comprehensive written policy for establishing and … computers and 62 tablets and paid approximately $17,000 in annual service fees in the 2021-22 fiscal year for missing … limit of 4%. When unused appropriated fund balance is added back, the recalculated surplus fund balance totals …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-auditsMid Island Therapy Associates, LLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Mid Island Therapy Associates LLC Mid Island aka All About Kids on its Consolidated Fiscal Reports CFRs were pr
https://www.osc.ny.gov/state-agencies/audits/2015/12/31/mid-island-therapy-associates-llc-compliance-reimbursable-cost-manualUpstate Medical University's Billing Practices
… Purpose To determine whether the Upstate Medical University’s (Upstate) billing practices are adequate … timely and that services being provided meet carrier’s “medical necessity” requirements. Our audit scope covers the … July 1, 2014 through June 30, 2016. Background Upstate Medical University (Upstate), central New York’s only …
https://www.osc.ny.gov/state-agencies/audits/2017/02/17/upstate-medical-universitys-billing-practicesDiNapoli: Statewide Foreclosure Activity Still Well Above Prerecession levels
… foreclosure crisis is far from resolved, and there are still too many people losing their homes,” DiNapoli said. “In … to 46,696 by 2013 before falling to 43,868 in 2014, still well above prerecession levels. The Comptroller’s …
https://www.osc.ny.gov/press/releases/2015/08/dinapoli-statewide-foreclosure-activity-still-well-above-prerecession-levelsOperational Advisory No. 10
… FBIC charges will be systematically generated and posted in the Statewide Financial System (SFS) through a new … process generates journal entries to the General Ledger in the SFS on a more real-time basis that is better aligned … Chapter IX.3.A -Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies – Pre-Award Spending …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/10-fbic-automationComptroller DiNapoli Releases School Audits
… County) Auditors found the treasurer did not prepare 26 of 43 months of bank reconciliations in a timely manner. …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits