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Town of Alden – Town Clerk/Tax Collector (2024M-106)
… properly record, deposit, remit or report collections. As a result, collections were at greater risk for theft or loss. In addition, the Clerk accumulated unremitted funds totaling $138,050 in the tax collection bank accounts. The funds should have …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Liberty Central School District – Budget Review (B4-14-6)
… the significant revenue and expenditure projections in the District’s tentative budget for the 2014-15 fiscal … located in Sullivan County, issued debt totaling $1.3 million to liquidate the accumulated deficit in the … budget are reasonable. District officials have prepared a projection of year-end fund balance for the food service …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/liberty-central-school-district-budget-review-b4-14-6Medicaid Program – Excessive Medicaid Payments to Federally Qualified Health Centers for Group Therapy Services
… responsibilities include establishing Medicaid policies and procedures, certifying providers that participate in the program, and setting Medicaid reimbursement rates. With approval from the federal Centers for Medicare and Medicaid Services, the Department amended the Medicaid …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/medicaid-program-excessive-medicaid-payments-federally-qualified-health-centers-groupState Comptroller DiNapoli Releases Municipal & School Audits
… provide adequate oversight of water fund operations. As a result, delinquent accounts were not accurately re-levied, … were applied consistently, and meters were accounted for. In addition, the water clerk inaccurately re-levied all 25 … Specifically: 27, purchased for $33,349, were not recorded in the capital asset records; 13, purchased for $22,099, were …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-1DiNapoli: Fairport Audits Reveal Unauthorized Practices for Economic Development Agencies
… of Fairport Industrial Development Agency (FIDA) made a series of financial and accounting transactions outside their legal authority, including granting $1 million worth of inappropriate gifts and commercial loans, … to take over the FIDA’s unauthorized revolving loan fund. In May 2013, the FIDA transferred the value of seven …
https://www.osc.ny.gov/press/releases/2016/03/dinapoli-fairport-audits-reveal-unauthorized-practices-economic-development-agenciesIX.12.M Journal Vouchers – IX. Federal Grants
… to, or on behalf of the first state agency; or Reimburse a second state agency for state funds the second state agency … state voucher payments between state and federal funds. In very rare cases, it may be necessary to finance payments … expenditures/disbursements and increase the cash balance in the federal fund which results in a state CMIA interest …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix12m-journal-vouchersOperational Advisory No. 36
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will not be available in SFY 2024-25 , and account code 55220 should be used for …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/36-gfo-updates-postageshipping-account-codesVillage of Endicott – Disbursements (2021M-124)
… Village of Endicott (Village) officials ensured that non-payroll disbursements were appropriate, adequately supported … were not properly audited. Of the $23.1 million in non-payroll disbursements made during the audit period, we …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Randolph Central School District - Financial Management (2019M-232)
… and District officials improperly restricted $2.2 million in two reserves and the agency fund. Key Recommendations … comply with the statutory limit and use the excess funds in a manner more beneficial to taxpayers. Return money …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/06/randolph-central-school-district-financial-management-2019m-232Medina Central School District - Reserve Funds (2019M-165)
… reserves, as the District’s reserve policy requires. As a result, they could not demonstrate the need to retain approximately $2.1 million in four reserves. While not adopted in the Board’s meeting …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Internal Control System Components
… control. Our audit scope included the period January 1, 2013 through December 1, 2015. Background In 1987, the Legislature passed the New York State … Control Act requiring each State agency to institute a comprehensive system of internal control over its …
https://www.osc.ny.gov/state-agencies/audits/2016/03/17/internal-control-system-componentsState Comptroller DiNapoli Releases Municipal Audits
… Town of Alexander – Town Clerk/Tax Collector (Genesee County) The former clerk did not properly record, deposit, … of Davenport – Transparency of Fiscal Activities (Delaware County) The board did not conduct, or provide for, an … department employees were paid the correct overtime wages. Howard Public Library – Board Oversight (Steuben County) …
https://www.osc.ny.gov/press/releases/2026/05/state-comptroller-dinapoli-releases-municipal-auditsTaxable Travel
… Purpose We examined travel expenses a New York State Homes and Community Renewal (HCR) rent … According to the State Travel Manual, the employee was not in travel status because his alternate work locations were … we determined the employee incurred $3,543, $2,556, and $1,838 in personal commuting expenses during calendar years …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelNorth Amityville Fire Company, Inc. – Cash Disbursements (2022M-163)
… Company purposes or supported. Of the $3.6 million in disbursements made during the two-year audit period, we … Alaskan cruise vacation and the Chief’s vacation to a clothing-optional resort in Jamaica with his spouse, … the Chief and his spouse. $2,728 for optical services. $1,998 for professional basketball tickets. As a result, we …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/04/28/north-amityville-fire-company-inc-cash-disbursements-2022m-163Town of Philipstown – Financial Management (2024M-100)
… Water District’s (GLWD’s) operation and maintenance (O&M) costs. As a result, during the audit period, the Town’s residents paid … benefited taxpayers within the water district and resulted in the decline of the general fund balance from $1 million to …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-philipstown-financial-management-2024m-100Division of Housing and Community Renewal Bulletin No. DH-22
… Employees Employees represented by Bargaining Unit 67 in the Division of Housing and Community Renewal Background … to Chapter 111 of the Laws of 2006 which provides for a change to the rules governing Longevity Payments for … Effective Date(s) The new provisions are effective April 1, 2004. Payments may be submitted by the agency beginning in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-22-change-longevity-payment-eligibility-employeesSUNY Bulletin No. SU-54
… Student Employees (BU-28) Effective Date Payment will be in pay period 4C, check dated May 23, 2001 Eligibility … Requirements Chapter 29 of the Laws of 2001 provides for a cash lump sum payment of $250 or $500. To be eligible for … must be employed on April 25, 2001, and have been employed in the previous semester (Fall 2000). However, employees who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-54-suny-graduate-students-lump-sum-paymentState Comptroller DiNapoli Releases Municipal Audits
… totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain adequate … recreational fees, they did not always make remittances in a timely manner. Coeymans Hollow Fire District – Board …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1State Comptroller DiNapoli Releases City of Newburgh Budget Review
… The significant revenue and expenditure projections in the proposed budget are reasonable, except for … and has not made an allowance for uncollectible taxes in the 2015 proposed budget. The city’s proposed budget … was created by Comptroller DiNapoli to promote openness in government and provide taxpayers with better access to the …
https://www.osc.ny.gov/press/releases/2014/11/state-comptroller-dinapoli-releases-city-newburgh-budget-reviewOperational Advisory No. 33
… using any carrier. Account 55203, Postage, now appears in the Supplies and Materials, Non-Personal Service budget … to reflect the proper classification and treatment in the Statewide Financial System. Account 55203 will be phased out in SFY 2023-24 and account code 55220 should be used for any …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/33-gfo-updates-postageshipping-account-codes