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Livonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… purchase a fire truck costing more than $727,000, instead of establishing a capital reserve. Did not adopt fund … and capital plans. Include more realistic estimates of revenues, expenditures and fund balance when developing … equipment purchases. District officials agreed with our recommendations and indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. The 150 … user accounts are immediately disabled. Restrict the use of shared network user accounts and develop procedures to monitor the use of these accounts. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Jefferson Central School District – Fund Balances (2015M-236)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial condition for the period … $6.4 million. Key Findings Reserve balances accumulated to significant levels because District officials were historically transferring funds to them without using them; District officials do not have …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… used to finance operations so the District’s tax levy may have been higher than necessary to fund District operations. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… Purpose of Audit The purpose of our audit was to determine if controls over the District’s cash receipts … comply with the District’s written regulations relating to cash receipts and nonpayroll disbursements procedures. The Business Manager has the ability to control all phases of nonpayroll transactions. The …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… Town officials agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… of awarded contracts. As a result, the District could have paid more than necessary for goods and services. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andSCAM ALERT
… cyber threat involving Retirement Online . Scammers have created a fake website, which looks similar to … in Retirement Online is secure. We are not aware of any evidence at this time of any member, retiree or beneficiary data being compromised. …
https://www.osc.ny.gov/retirement/scam-alertComptroller DiNapoli Releases Municipal Audits
… municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … bylaws, which dictate the manner in which operations are to be conducted, are insufficient. In addition, monthly bank … Auditors found that sheriff’s department officials have established adequate internal controls over cash …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… applied. Auditors found that some district employees have been accruing comp time during normal work hours. … Payments (Schenectady County) District officials have established adequate internal controls over separation …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Releases Municipal Audits
… No. 1 – Board Oversight (Chemung County) Board members have not provided adequate financial oversight. The board did … technology security policies and city officials do not have formal procedures to address disaster recovery, disposal …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-auditsSUNY Bulletin No. SU-302
… Purpose The purpose of this bulletin is to provide agency instructions for processing the Recruitment … Enhancement Fund based on the number of employees in BU28 to facilitate the recruitment and retention of new and … Retention Fund based on the number of employees in BU28 to fund graduate program recruitment and retention …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-302-suny-recruitment-and-retention-payments-gsnu-employeesDistressed Provider Assistance Account
… the withholding amounts will be deferred until January 15, 2021. County sales tax distributions will be affected in February 2021. By January 1, 2021, OSC must determine how much in sales tax collections …
https://www.osc.ny.gov/local-government/data/distressed-provider-assistance-accountState Agencies Bulletin No. 1963
… Uniform Cleaning and Maintenance Allowance. Employees who have a Payroll Status of Active, Leave With Pay, or Leave of … the nearest dollar). The number of hours for employees who have a Payroll Status of Leave of Absence are based on the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1963-2021-uniform-cleaning-and-maintenance-allowance-certain-ssu-interestOpinion 2002-11
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … in section 217(c)(vi)(A) of the General Municipal Law. We have been asked whether a fire district service award program … 2002 Patricia Lamb McCarthy Deputy State Comptroller … We have been asked whether a fire district service award program …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0State Comptroller DiNapoli Releases State Audits
… announced today the following audits and examinations have been issued: Office of General Services (OGS): Business … it provides to its customers. Procurement card rebates have increased by over $4 million, and interest paid by the … in May 2014 found the state’s Medicaid program did not have limitations on the amounts it paid for Part C …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… records for the receipt and management of court and trust funds. They found the treasurer established adequate … appropriate records and properly reported court and trust funds as prescribed by statute. Auditors also found that …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Town of … bookkeepers, who performed all financial duties, including online banking. The board did not adopt written policies and procedures for cash receipts and disbursements and online banking. In …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsXII.7.B Voucher Denials – XII. Expenditures
… Code 02 Incorrect Fund Code 03 Incorrect Vendor Address 04 Does not comply with the requirements in the GFO 05 Voucher … period 21 Traveler must pay back amount owed to State 22 Does not comply with Contract/PO terms 23 Inappropriate … Handling Code 24 Incorrect Scheduled Due date 25 Does not comply with Statewide Travel Manual 26 Back up does …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… DiNapoli said. “Over the last four years, my auditors have focused on the Medicaid program, uncovering billions of … to individuals who are economically disadvantaged or have special health care needs. For the State Fiscal Year … eligible for partial Medicaid benefits or did not have any Medicaid coverage; $269,478 in payments for 645 …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenue