Search

Town of Wolcott – Financial Management (2020M-131)

… of the laws governing the finances of the general fund tax bases and did not have an understanding of the finances …

Town of Carmel – Selected Financial Activities (2015M-201)

… June 30, 2015. Background The Town of Carmel is located in Putnam County and has a population of approximately … were properly maintained and did not deposit receipts in a timely manner. Key Recommendations Ensure that employees …

Town of Mount Morris – Justice Court (2012M-129)

… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, … Town of Mount Morris Justice Court 2012M129 …

Town of Oppenheim – Town Clerk Operations (2014M-248)

… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not … The purpose of our audit was to examine the Clerks operations for the period January 1 …

Notification of Employee’s Retirement – When Employees Retire

Spencer Volunteer Fire Company – Apparent Misappropriation of Funds (2015M-114)

… properly deposited receipts and if disbursements were for proper Company purposes for the period March 1, 2006 through January 31, 2015. … Department. The Company, which provides fire protection for the Village and the Town of Spencer, is governed by a …

LaGrange Fire District – Board Oversight (2014M-127)

… The District, which is governed by an elected five-member Board of Fire Commissioners, serves approximately 15,700 … Key Findings The District inappropriately paid the Board Chair for service rendered. The Board needs to establish appropriate internal controls over …

Comptroller DiNapoli Releases School District Audits

… NHA is responsible for the general management and control of the school’s finances. NHA has not fully disclosed … employees to earn overtime while they worked from home. However, this is neither specifically authorized nor … totaling $8,513 while working at home. Find out how your government money is spent at Open Book New York . Track …

NYS Common Retirement Fund Announces Third Quarter Results

… Retirement Fund’s overall return in the third quarter of the Fund’s 2015-2016 fiscal year was 2.88 percent for the … Thomas P. DiNapoli. The Fund had an estimated value of $178.3 billion at the close of its third quarter. “The Fund experienced some recovery in …

Accuracy of Reported Cost Savings

… improperly expended Medicaid funds while promoting a high quality of patient care. OMIG conducts and supervises … Interest Office of the Medicaid Inspector General: Quality of Internal Control Certification (2012-S-46) …

Port Jefferson Union Free School District – Information Technology (2014M-039)

… appropriate user behavior or procedures to ensure the security of the District’s IT system. There are no written …

State Comptroller DiNapoli Releases Municipal Audits

… services were procured in accordance with the procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … government financial records, track state contracts, and find commonly requested data. …

New York State Health Insurance Program – Payments by CVS Health for Pharmacy Services for Ineligible Members (Follow-Up)

… (Report 2020-S-17 ). About the Program The New York State Health Insurance Program (NYSHIP), administered by the … Service), covers over 1.2 million active and retired State, local government, and school district employees, and … promptly and to prevent payment of ineligible claims on their behalf. Our initial audit report, issued on …

Maximus, Inc.

… Findings The contract amendments were set up as time and materials plus a profit. The amendments did not include …

Argyle Central School District – Internal Controls Over Payroll (2014M-051)

… year were $11.3 million, which were funded primarily with State aid and real property taxes. Key Finding The Board had …

Village of Altmar – Apparent Misappropriation of Funds (2013M-331)

… Purpose of Examination The purpose of our examination was to determine if the Village Clerk-Treasurer properly … in Oswego County, was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, … an environment where the Clerk-Treasurer was able to write checks to herself or to others for payment of her …

Town of Hartwick – Financial Condition (2013M-118)

… Purpose of Audit The purpose of our audit was to ensure that the Board properly monitored the Town’s … financial operations for the period January 1, 2012, to March 8, 2013. Background The Town of Hartwick is located … from the general fund and appropriations of fund balance to finance operations in the highway and fire protection …

Town of Dresden – Board Oversight of Financial Activities (2012M-191)

… subsequent years and did not file its 2012 property tax cap computation with OSC. Our calculation of the property tax cap limitation resulted in the Town property tax levy exceeding the cap limit by approximately $11,800. The Board did not audit …

State Comptroller DiNapoli Releases School District Audits

… did not maintain hardware or software inventory records. In addition, sensitive information technology control … reviewed. Also, officials did not record journal entries in a timely manner. Only four of the 349 journal entries for … close completed capital projects. As a result, $359,427 in unexpended funds were not used to pay related debt, which …

State Comptroller DiNapoli Releases Municipal Audits

… when warranted and after a thorough review. They avoided $11.3 million in interest and financing costs over 30 years by obtaining a $15 million interest-free loan and securing grants to fund 27 …