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Village of Altmar – Apparent Misappropriation of Funds (2013M-331)
… The Village, located in Oswego County, was first incorporated in 1876 and had a population of approximately … governed by a three-member governing board consisting of a Mayor and two trustees. For the fiscal year ended May 31, … occurred over a four-year period without detection by the Mayor or the Board. Key Recommendations Consult with the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Charlotte Valley Central School District – Financial Condition (2013M-232)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … Schoharie Counties. The District is governed by the Board of Education which comprises five elected members. The … with disabilities account comprising almost 68 percent of that variance. The District’s revenue estimates were …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/charlotte-valley-central-school-district-financial-condition-2013m-232Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… Purpose of Audit The purpose of our audit was to determine if the Mayor and Board properly … June 1, 2011, to February 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango … Village of Smyrna ClerkTreasurers Duties 2013M114 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village financial activities and the Treasurer’s duties … Village of Old Field Misappropriation of Village Funds and Selected Financial Operations 2013M44 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Herrings – Financial Operations and Sale of Land (2013M-41)
… The former Clerk-Treasurer did not complete monthly bank reconciliations. The former Clerk-Treasurer paid claims … Law. Designate another individual to prepare monthly bank reconciliations. Audit all claims prior to payment. Take …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41State Agencies Bulletin No. 2240
… and Education Department employees who have an active 403(b) tax-sheltered annuity and a Workers’ Compensation … Compensation-related benefits are not eligible for 403(b) tax-sheltered annuity plan contributions. Effective … payroll deductions in PayServ to suspend an employee’s 403(b) tax-sheltered annuity plan contribution when the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2240-suspension-403b-tax-sheltered-annuity-plans-employees-workersSchool of Professional Studies – Controls Over Bank Accounts
… expenditures increased from $8.11 million to $16.5 million for the same period. Over 70 percent of CUNY SPS’s revenues … bank accounts. CUNY SPS lacked adequate formal policies to open and close bank accounts. A former employee was able to … sign checks for significant dollar amounts and use them to open two unauthorized bank accounts in the name of CUNY SPS. …
https://www.osc.ny.gov/state-agencies/audits/2015/06/02/school-professional-studies-controls-over-bank-accountsImproper Payments Related to the Medicare Buy-In Program (Follow-Up)
… made in our audit report, Improper Payments Related to the Medicare Buy-In Program ( 2010-S-76 ). Background The federal government established the Medicare buy-in program to assist certain low-income people pay out-of-pocket Medicare expenses. Under the buy-in program, Medicaid pays …
https://www.osc.ny.gov/state-agencies/audits/2014/11/18/improper-payments-related-medicare-buy-program-followSelected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The Unified Court System (UCS) spent …
https://www.osc.ny.gov/state-agencies/audits/2013/09/04/selected-employee-travel-expensesMaintenance and Tuition Payments to the Lake Grove School and Mountain Lake Children's Residence
… costs reported by the Lake Grove School (Lake Grove) and Mountain Lake Children's Residence (Mountain Lake) to the State Education Department and the Office of Children and Family Services were adequately supported and allowable … To determine whether costs reported by the Lake Grove School and Mountain Lake Childrens Residence to the SED and …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/maintenance-and-tuition-payments-lake-grove-school-and-mountain-lake-childrens-residenceCollege of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… Purpose To determine whether the Niagara Frontier Transportation … and properly approved. Our audit period was April 1, 2010 to March 31, 2012. Background The Niagara Frontier … by an Act of the New York State Legislature in 1967 to promote the development and improvement of transportation …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingGovernment-Wide Financial Data – 2022 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2022-fcr/government-wide-financial-dataSelected Safety and Security Equipment at Subway Stations (Follow-Up)
… Objective To determine the extent of implementation of the six recommendations included in our initial report, … To determine the extent of implementation of the six recommendations included in our …
https://www.osc.ny.gov/state-agencies/audits/2019/09/18/selected-safety-and-security-equipment-subway-stations-followCVS Health – Temporary Holding Account Rebate Revenue
… Objective To determine if CVS Health remitted to the State Department of Civil Service … to eligible prescription drug claims maintained in CVS Health’s temporary holding account. Our audit covered the … nearly 1.1 million members. Civil Service contracted with CVS Health to administer the Empire Plan’s prescription drug …
https://www.osc.ny.gov/state-agencies/audits/2019/10/17/cvs-health-temporary-holding-account-rebate-revenueGovernment-Wide Financial Data – 2021 Financial Condition Report
… partially or fully supported by user fees. Statement of Net Position This statement reports: Assets; Deferred outflows of resources (the consumption of net assets applicable to a future reporting period); … Deferred inflows of resources (the acquisition of net assets applicable to a future reporting period); and The …
https://www.osc.ny.gov/reports/finance/2021-fcr/government-wide-financial-dataState Comptroller DiNapoli Releases School Audits
… P. DiNapoli today announced his office completed audits of the Cortland Enlarged City School District , Miller Place … District and the Peru Central School District . "In an era of limited resources and increased accountability, it's … decreased $4.7 million (33 percent), from $14.3 million as of June 30, 2013 to $9.6 million as of June 30, 2016. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-school-audits-0Truxton Fire District – Audit Follow-Up (2022M-123-F)
… in the audit report Truxton Fire District – Board Oversight (2022M-123), released in November 2022. The audit determined that the Board of Fire Commissioners (Board) did not: Establish adequate controls over the work of … recommendations in the audit report Truxton Fire District Board Oversight 2022M123 released in November 2022 …
https://www.osc.ny.gov/local-government/audits/fire-district/2026/03/20/truxton-fire-district-audit-follow-2022m-123-fWest Glens Falls Fire Company No. 1 – Financial Operations (2013M-383)
… January 1, 2012 through September 30, 2013. Background The West Glens Falls Volunteer Fire Company #1 is a volunteer … The Company is affiliated with the Fire Fighters of West Glens Falls Association (Association), which is a … West Glens Falls Fire Company No 1 Financial Operations …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/11/west-glens-falls-fire-company-no-1-financial-operations-2013mPutnam County Industrial Development Agency – Management Practices (2013M-257)
… when they do not. Officials also do not obtain sales tax exemption or capital investment amounts annually, and … factors such as jobs created or retained, sales tax exemptions and capital investment. Perform and document … as they agreed to in their applications. Compare the sales tax exemptions and capital investments business owners are …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/putnam-county-industrial-development-agency-management