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Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… internal controls over selected financial operations for the period January 1, 2010 through October 31, 2011. … operating surplus of $2.9) and their operations accounted for more than 70 percent of the Town’s 2012 budget …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54Comptroller DiNapoli Releases School Audits
… over the cash receipt process for taxes. Library personnel do not maintain a record of taxes received by fiscal year and … 50,000 state contracts, visit http://www.openbooknewyork.com . The easy-to-use website was created by Comptroller …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-1Monterey Fire Company, Inc. – Misappropriation of Funds (2013M-17)
… revenues ranged from approximately $77,000 to $99,000 each year and its disbursements totaled $551,402. Key Findings The … Company’s accounts to make sales tax-exempt purchases for his contracting business – some of which he paid with the …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/03/27/monterey-fire-company-inc-misappropriation-funds-2013m-17Town of Johnsburg – Management Oversight and Online Banking (2013M-6)
… Audit The purpose of our audit were to evaluate the Town’s oversight of financial activities and internal controls over … is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor (Supervisor) … outlines approved online banking activities and assigns responsibility for ensuring that the transactions are safely …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Town of York – Budgeting and Financial Oversight (2014M-181)
… Purpose of Audit The purpose of our audit was to examine the Town’s budgeting practices and financial … $3 million. Key Findings The Board and Town officials have not adopted policies and procedures or long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/10/17/town-york-budgeting-and-financial-oversight-2014m-181State Contract and Payment Actions in August
… In August, the Office of the State Comptroller approved 1,149 contracts for state … . The Governor’s Executive Order 202 suspended the Office of the State Comptroller’s review and approval of contracts related to the COVID-19 crisis until Oct. 4, …
https://www.osc.ny.gov/press/releases/2020/10/state-contract-and-payment-actions-augustTown of Marcy – Justice Court Operations (2020M-166)
… the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the Court’s recordkeeping …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166Financial Reporting and Asset Allocation
… The Fiduciary and Conflict of Interest Review is required to be conducted every three years by Section 136-2.5(g)(5) of …
https://www.osc.ny.gov/common-retirement-fund/resources/financial-reporting-and-asset-allocationUnified Court System Bulletin No. UCS-213
… using an overpayment earnings code or an AC-230. In this case, the negative retroactive adjustment may be re-generated …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-213-october-2014-salary-increase-bargaining-units-sa-sg-sk-and-snOpinion 88-14
… AND LOST PROPERTY -- County Sheriff (disposition of unclaimed county prisoners' property) MUNICIPAL FUNDS -- Trust and Agency Funds (transfer of abandoned property to) STATUTE OF LIMITATIONS -- Unclaimed Funds (county prisoners) ABANDONED PROPERTY LAW, …
https://www.osc.ny.gov/legal-opinions/opinion-88-14Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… including the Town Supervisor. The town-wide general fund budget was $42,383,100 for the 2011 fiscal year and … such as payroll, Justice Court, and municipal garage – in allocations to departments that did not use them. These …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Jericho Fire District – Professional Services (2012M-236)
… Purpose of Audit The purpose of our audit was to examine the District’s internal controls over the … Key Findings The District’s procurement policy does not require the use of competitive methods when procuring … agreement. While the written agreement, dated May 2007, states that the trainer is to be paid $40 per hour, during …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/02/01/jericho-fire-district-professional-services-2012m-236Town of LeRay – Justice Court (S9-14-5)
… 21,700 residents. The Town Board (Board), comprising a Supervisor and four Board members, is the governing body … of Motor Vehicles (DMV) are not up-to-date. The Court does not reconcile monthly DMV reports with current Court … are being completed for all Court bank accounts when monthly bank statements are received. Assess the risk …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-leray-justice-court-s9-14-5State Agencies Bulletin No. 1643
… employee’s record will not be updated: Position and Job do not match – if the Position Number equals the NYS Position … the employee’s record was not updated: Position and Job do not match – if the Position Number equals the NYS Position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1643-april-2018-security-performance-advancesState Agencies Bulletin No. 1468
… employees who meet the eligibility criteria and have a Payroll Status of Active or Leave With Pay on the payment … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of … on the payment effective date. Eligible employees with a Payroll Status of Leave With Pay and an Action/Reason code of …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1468-april-2016-security-performance-advancesState Agencies Bulletin No. 1555
… Has completed one hundred (100) work days in such grade during fiscal year 2016-2017; and Has a Pay Basis Code of ANN … who completed one hundred (100) work days in their grade during fiscal year 2016-2017 may receive the April 2017 … who completed one hundred (100) work days in their grade during fiscal year 2016-2017 may receive the April 2017 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1555-april-2017-security-performance-advancesCUNY Bulletin No. CU-391
… 61, it is required that the value of employer-funded group legal service benefits be considered as reportable …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-391-prepaid-legal-service-benefit-cuny-employeesComptroller DiNapoli and Westchester County District Attorney: Former Croton-On-Hudson Village Fire Department Treasurer Charged in Theft of Fire Department Funds
… County District Attorney Anthony A. Scarpino Jr. and the Village of Croton-on-Hudson Police Department announced the surrender and arrest of Gerald Munson, a former Croton-On-Hudson Fire Department Chief and a former Croton-On-Hudson Police Officer who most …
https://www.osc.ny.gov/press/releases/2018/06/comptroller-dinapoli-and-westchester-county-district-attorney-former-croton-hudson-village-fireState Health Department Unnecessarily Paid over $1 Billion for Patients Covered by Private Insurance
… billion in unnecessary Medicaid managed care premiums over a nearly six-year period for enrollees who already had private insurance, according to … exclude Medicaid recipients from mainstream managed care when they have concurrent comprehensive third-party health …
https://www.osc.ny.gov/press/releases/2018/06/state-health-department-unnecessarily-paid-over-1-billion-patients-covered-private-insuranceDiNapoli Releases Municipal Audits
… claims or retaining the legislature’s claims audit responsibility. Town of Harrison – Budgeting Practices … reasonable except for police special detail. However, the board underestimated revenues by an average of $3.08 million … of more than $15.4 million. Village of Muttontown – Board Oversight (Nassau County) The board did not annually audit …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-audits