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State Comptroller DiNapoli Releases Municipal Audits
… had a total of 24 credit cards during the audit period with total credit limits exceeding $101,000. These large … The clerk-treasurer performed all the financial duties with limited board oversight. The board did not require an … to promote openness in government and provide taxpayers with better access to the financial workings of government. … …
https://www.osc.ny.gov/press/releases/2017/04/state-comptroller-dinapoli-releases-municipal-audits-1Compliance With Executive Order 88 – Energy Efficiency of State Buildings (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Compliance With Executive Order … NY – the State’s program for pursuing energy efficiency in certain New York State government buildings while … growth, environmental protection, and energy security in the State. EO 88 is intended to accomplish broader State …
https://www.osc.ny.gov/state-agencies/audits/2020/10/15/compliance-executive-order-88-energy-efficiency-state-buildings-followImproper Overlapping Medicaid and Essential Plan Enrollments (Follow-Up)
… (Report 2020-S-66 ). About the Program DOH administers the State’s Medicaid program and the Essential Plan. Medicaid … may transition between Medicaid and the Essential Plan. NY State of Health (NYSOH) is the State-run health plan marketplace organized under DOH where …
https://www.osc.ny.gov/state-agencies/audits/2024/04/10/improper-overlapping-medicaid-and-essential-plan-enrollments-followXI.9 Intergovernmental Agreements – XI. Procurement and Contract Management
… formal contracts with each other, on the basis that the two agencies have no separate or distinct legal character … opinion, OSC has recognized that, since agreements between two state agencies, commonly referred to as memorandums of …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi9-intergovernmental-agreementsSafety of Seized Dogs
… while not on the owner’s premises; or is licensed but not in the control of or on the property of its owner or … instances of premature disposition were not identified in the Department’s most recent inspection reports for the …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/safety-seized-dogsState Comptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." Village … did not obtain quotes. Quotes should have been obtained for 23 claims totaling approximately $125,600. Although the …
https://www.osc.ny.gov/press/releases/2018/02/state-comptroller-dinapoli-releases-municipal-auditsVI.3.B Budget Transfers Within a Business Unit – VI. Budgets
… authority between appropriations in different funds or accounts (e.g. between Aid to Localities and State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vi/vi3b-budget-transfers-within-business-unitComptroller DiNapoli Releases School Audits
… it to fund operations. The district also appropriated $12.8 million in reserves in each of the last three fiscal … (13.6 percent) over the last four fiscal years (2011-12 through 2014-15). These budgeting practices generated … during 2012-13, and premiums were projected to increase by 12 percent annually over the next four years based on …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-auditsTown of Webb - Ski Collections (2018M-188)
… area officials have not developed policies or procedures for how ski collections should be recorded, deposited and … deposited and reconciled. Obtain supporting documentation for each type of ski lift transaction to be able to reconcile …
https://www.osc.ny.gov/local-government/audits/town/2018/11/30/town-webb-ski-collections-2018m-188Otego-Unadilla Central School District – Financial Condition (2015M-245)
… Purpose of Audit The purpose of our audit was to examine the District’s financial condition for the period July 1, 2013 through May … 2012-13 through 2014-15 that included $3.5 million of fund balance as a financing source. District officials are …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/otego-unadilla-central-school-district-financial-condition-2015m-245Central Square Central School District – Claims Auditing (2016M-292)
… of our audit was to examine the claims audit function for the period July 1, 2014 through March 31, 2016. … nine-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $72.6 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/02/central-square-central-school-district-claims-auditing-2016m-292Berkshire Union Free School District – Financial Condition (2015M-310)
… condition for the period July 1, 2011 through August 12, 2015. Background The Berkshire Union Free School District …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/26/berkshire-union-free-school-district-financial-condition-2015m-310Malverne Union Free School District – Fund Balance (2016M-120)
… Purpose of Audit The purpose of our audit was to examine the District’s fund balance for the period July 1, 2014 … unemployment insurance reserve balance and transfer excess funds to fund balance or other reserves. … Malverne Union …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/malverne-union-free-school-district-fund-balance-2016m-120West Hempstead Union Free School District – Financial Condition (2016M-116)
… audit was to evaluate the District’s financial condition for the period July 1, 2014 through February 29, 2016. … a seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $59.5 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/18/west-hempstead-union-free-school-district-financial-condition-2016m-116Town of Webb – Audit Follow-Up (2018M-188-F)
… the Town of Webb’s (Town) progress, as of February 2022, in implementing our recommendations in the audit report released in November 2018. Background The Town is located in Herkimer …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-webb-audit-follow-2018m-188-fBreesport Volunteer Fire Company, Inc. - Financial Activities (2019M-117)
… not submit an annual report on revenues and expenditures of foreign fire insurance tax proceeds or submit IRS Form 990 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/16/breesport-volunteer-fire-company-inc-financial-activitiesKent Fire District No. 1 - Financial Operations (2019M-37)
… funds are disbursed subject to permissive referendum and for the correct purposes. Adopt a reserve policy for the maintenance of a reasonable level of fund balance. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/07/03/kent-fire-district-no-1-financial-operations-2019m-37Oversight of Public Water Systems (Follow-Up)
… of the two recommendations included in our initial audit report, Oversight of Public Water Systems (Report … Public Water Systems (PWSs) to ensure water is suitable for people to drink. We found the Department has taken … to PWS customers. However, we identified opportunities for improved oversight, particularly regarding PWS compliance …
https://www.osc.ny.gov/state-agencies/audits/2019/11/19/oversight-public-water-systems-followVillage of Yorkville – Budget Review (B3-13-7)
… expenditure projections in the Village’s tentative budget for the 2013-14 fiscal year are reasonable. Background The … Key Findings Based on the results of our review, except for certain matters, we found that the significant revenue …
https://www.osc.ny.gov/local-government/audits/village/2013/04/10/village-yorkville-budget-review-b3-13-7Loan Payroll Deductions – Legacy Reporting
… the loan with a lump sum payment, he or she should contact our Call Center toll-free at 1-866-805-0990 (518-474-7736 in … so members can avoid underpayment — eliminating the risk of default and incurring the tax consequences. Rev. 2/20 … … Retirement Online including their earnings the number of days they worked and more …
https://www.osc.ny.gov/retirement/employers/legacy-reporting/loan-payroll-deductions