Search

Firemen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)

… receipt and disbursement of the Foreign Fire Insurance tax for the period January 1, 2012 through December 10, 2013. … The purpose of the Association is to accumulate a fund for the relief of indigent and disabled firemen or their … Department and the Association, there should be no reason for cash transfers to occur between these two organizations. …

https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associations

NYS Common Retirement Fund Reports Third Quarter Results

… of the State Fiscal Year (SFY) 2018-19 was -7.17 percent for the three-month period ending Dec. 31, 2018, with an … billion in assets (as of March 31, 2018) held in trust for the retirement security of the more than one million … of the State Fiscal Year SFY 201819 was 717 percent for the threemonth period ending Dec 31 2018 with an …

https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-results

DiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam

… in the second degree in Nassau County District Court for sending phony prescription records for reimbursement to Medicaid and the New York State Health … state Medicaid Program provides prescription drug coverage for enrollees. To read the two audit reports, visit: …

https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scam

Pipeline Safety Oversight (Follow-Up)

… was providing oversight of pipeline safety in accordance with State regulations and federal performance standards.  We …

https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-follow

City of Olean – Budget Review (B1-16-2)

… and expenditure projections in the City’s proposed budget for the 2016-17 fiscal year are reasonable, and whether the … accumulation and use of fund balance. Include potential salary increases within department line items or restore the …

https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2

Use of Vendor-Supported Technology (Follow-Up)

… is a New York State public benefit corporation responsible for the oversight of public transportation in Erie and … availability of information. This includes requirements for ensuring systems are up to date and maintained at … those actions and plans were completed and find solutions for systems that remain unaddressed. Generally, NFTA …

https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-follow

Compliance With Executive Order 95 (Open Data)

… 11, 2013, established an Open Data Website (Open Data) for the collection and public dissemination of publishable … and make such data freely available in accessible formats for public use. As of December 2019, there were over 4,600 … provided a complete catalogue or accompanying schedules for making the data public, as required. Additionally, we …

https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0

User Access Controls Over Selected System Applications

… – information. Specifically: 352 user accounts for 113 users maintained unnecessary and inappropriate access … Further, in 12 of 27 instances, it took more than a month for access to be removed. Although Upstate has certain … laws, regulations, and policy requirements. Remove access for improper user accounts identified in our audit. … To …

https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applications

Roosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)

… our audit was to examine the School’s financial operations for the period July 1, 2011 through January 31, 2013. … School officials had no expectation of any outflow of cash for such expenses. The Board is not monitoring the annual … as required by School by-laws. The School also paid for Board member expenditures that were not authorized by the …

https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operations

City of Oneonta – Departmental Collections (2013M-13)

… January 1, 2011, to November 15, 2012. Background The City of Oneonta has approximately 14,000 residents and is … central New York. The eight-member Common Council is the City’s legislative branch. The Mayor serves as the head of …

https://www.osc.ny.gov/local-government/audits/city/2013/04/12/city-oneonta-departmental-collections-2013m-13

Comptroller DiNapoli Releases Municipal Audits

… pre-numbered duplicate receipts or cancelled checks for accounting records and reports. They also found a … has access to the YCIDA’s bank account to withdraw funds for payroll and processing fees. Find out how your government … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits

State Comptroller Thomas P. DiNapoli Statement on MTA Financial Plan

… authority – and the state and city – face in dealing with upcoming fiscal challenges. The plan acknowledges that each … use of one-time federal relief and most concerningly, in 2025, with deficit financing. The idea that it will be years … of $1.8 billion in one-time funds used annually through 2025, clouding a structural budgetary imbalance that will …

https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-thomas-p-dinapoli-statement-mta-financial-plan

State Comptroller DiNapoli Releases Municipal Audits

… treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …

https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0

Oswego County – County Bridge Maintenance (S9-13-8)

… 31, 2011. Background The County covers 952 square miles and has approximately 122,000 residents. The County is … Highway Department is responsible for the maintenance and monitoring of bridges. This department includes a Highway Superintendent and a professional engineer who are directly involved with …

https://www.osc.ny.gov/local-government/audits/county/2013/07/19/oswego-county-county-bridge-maintenance-s9-13-8

Hamlin Fire Department – Internal Controls Over Financial Activity (2015M-13)

… Purpose of Audit The purpose of our audit was to determine whether … January 6, 2015. Background The Hamlin Fire Department is a not-for-profit corporation incorporated in 1929, located … the Town of Hamlin, Monroe County. The Department, which is governed by an eight-member Board of Directors, provides …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/05/29/hamlin-fire-department-internal-controls-over-financial

Town of Frankfort - Board Oversight (2018M-58)

… health insurance benefits averaging $183,000 annually for elected officials in 2016 and 2017. Key Recommendations …

https://www.osc.ny.gov/local-government/audits/town/2018/06/08/town-frankfort-board-oversight-2018m-58

East Bloomfield Fire District – Financial Operations (2017M-154)

… financial operations to ensure that assets are safeguarded for the period January 1, 2015 through February 23, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total $354,594. Key Findings The purchasing agent … with the procurement policy. Develop and adopt policies for credit card use and IT. Develop policies and procedures …

https://www.osc.ny.gov/local-government/audits/fire-district/2017/11/17/east-bloomfield-fire-district-financial-operations-2017m-154

Town of Waterloo – Board Oversight (2017M-110)

… adequate oversight of the Town’s financial affairs for the period January 1, 2015 through November 3, 2016. … an elected five-member Town Board. Budgeted appropriations for all Town funds were approximately $2.4 million for 2016. Key Findings The Board has not established adequate …

https://www.osc.ny.gov/local-government/audits/town/2017/12/01/town-waterloo-board-oversight-2017m-110

Nassau Board of Cooperative Educational Services – Network User Accounts (2022M-77)

… with administrative rights. Establish written procedures for granting, verifying, changing and disabling network user … disabled in a timely manner. Establish written procedures for granting, verifying, changing and disabling non-student …

https://www.osc.ny.gov/local-government/audits/boces/2022/09/09/nassau-board-cooperative-educational-services-network-user-accounts-2022m-77

Clarence Public Library – Audit of Claims (2016M-355)

… audit was to review the Library’s claims auditing process for the period January 1, 2015 through September 20, 2016. … The Library directly paid expenditures totaling $40,400 for the 2015 fiscal year and $19,567 for the 2016 fiscal year through August, and it remitted …

https://www.osc.ny.gov/local-government/audits/library/2016/12/16/clarence-public-library-audit-claims-2016m-355