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Town of St. Armand – Selected Financial Operations (2017M-142)
… 31, 2016. Background The Town of St. Armand is located in Essex County and includes a portion of the Village of … and expenditures were not properly accounted for resulting in taxpayer inequities. The Town lacked effective procedures … Ensure revenues and expenditures are allocated in the proper fund in accordance with statutory requirements. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-st-armand-selected-financial-operations-2017m-142Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)
… is governed by a five-member Board of Trustees. General fund budgeted appropriations and water fund budgeted … levy. Key Recommendations Attend training for governmental accounting and recordkeeping. Correct the accounting errors …
https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163City of New Rochelle – Financial Condition (2014M-158)
… of our audit was to review the City’s financial condition for the period January 1, 2013 through March 18, 2014. … The City Council is the legislative body responsible for establishing policies and the City Manager is responsible for administering the City’s daily operations. The City’s …
https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158Byron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… The Byron-Bergen Central School District is located in the Towns of Byron and Bergen in Genesee County. The District, which is governed by an … agreements with its banks to clearly prescribe the manner in which electronic or wire transfers of funds would be …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationVillage of Rhinebeck – Water Fees (2013M-311)
… 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees comprises four … not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did … approve all customer account adjustments the Clerk made in the water accounting system. The Board did not annually …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311State Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … and two recommendations were not implemented. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Introduction – Improving the Effectiveness of Your Claims Auditing Process
… of claims or vouchers (the terms are used interchangeably in this publication) is a classic internal control activity. … control activity that is not always conducted effectively. In order to ensure that tax dollars are spent efficiently, it … improper or fraudulent claims from being paid. In short, the audit of claims is a highly important internal …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionSmithtown Central School District – Capital Projects (2016M-202)
… Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled $224 million. Key Findings The Board did not …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/smithtown-central-school-district-capital-projects-2016m-202Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)
… Valley Stream Union Free School District #24 is located in the Town of Hempstead in Nassau County. The District, which operates three … did not always account for employees’ leave accruals in accordance with applicable agreements. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separationSprings Union Free School District – Financial Condition and Leave Accruals (2014M-200)
… audit was to evaluate the District’s financial condition and examine leave accruals for the period July 1, 2012 … 636 students attending kindergarten through eighth grade and pays tuition for 284 students in grades 9 through 12 who … million. Key Findings Budgeted appropriations for 2011-12 and 2013-13 exceeded actual expenditures by $3.5 million. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/springs-union-free-school-district-financial-condition-and-leave-accrualsMoravia Central School District – Cafeteria Operations (2016M-4)
… 2015. Background The Moravia School District is located in the Town of Moravia, Locke, Niles, Sempronius, Summerhill and Venice in Cayuga County; the Town of Skaneateles in Onondaga County and the Town of Lansing in Tompkins …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/moravia-central-school-district-cafeteria-operations-2016m-4Ticonderoga Central School District – Financial Condition (2013M-154)
… The Ticonderoga Central School District is located in portions of the Towns of Ticonderoga, in Essex County, and Hague, in Warren County. The District is managed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/ticonderoga-central-school-district-financial-condition-2013m-154East Aurora Union Free School District – High School Extra-Classroom Activity Funds (2016M-163)
… School District is located in the Towns of Aurora, Colden and Elma in Erie County. The District, which operates three … activity (ECA) funds were maintained by 31 classes and clubs that deposited approximately $184,000 in receipts and disbursed $188,000 during the 2014-15 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2017/02/24/east-aurora-union-free-school-district-high-school-extra-classroomComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Chenango Bridge Fire Company , Franklin County , Newfield … continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Chenango … Southold – Financial Operations (Suffolk County) The town does not have effective policies and procedures to ensure …
https://www.osc.ny.gov/press/releases/2015/02/comptroller-dinapoli-releases-municipal-auditsMedicaid Program – Improper Medicaid Payments for Outpatient Services Billed as Inpatient Claims
… inpatient and outpatient services. A recipient’s status in a hospital – inpatient versus outpatient – affects … care generally requires recipients to stay overnight in the hospital and be monitored by the health care team at … services are medical procedures that can be performed in the same day. Medicaid uses the All Patient Refined …
https://www.osc.ny.gov/state-agencies/audits/2023/08/30/medicaid-program-improper-medicaid-payments-outpatient-services-billed-inpatient-claimsState Comptroller DiNapoli Releases School District Audits
… of $4,940 and one employee being underpaid $731. Leave time was not always accrued in accordance with contract …
https://www.osc.ny.gov/press/releases/2022/09/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School Audits
… district and charter school finances and operations, my office continues to provide taxpayers the assurance that … operating deficits, potential litigation, potential buy back of retirement services, improper payments being made …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal & School Audits
… County) District officials did not develop and manage a comprehensive investment program. The board did not develop … Over a 16-month period, officials missed an opportunity for the district to realize approximately $487,000 in … (SED) approval. In addition, if officials do not properly file the aid applications with SED, taxpayers will also not …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-1Elevator Safety
… Purpose To determine whether elevator inspections and tests are done … includes the oversight of elevators that are subject to the New York City Administrative Code, Building Code, and …
https://www.osc.ny.gov/state-agencies/audits/2018/06/06/elevator-safetyState Comptroller DiNapoli Releases Municipal Audits
… faces pending litigation relating to the North Union Street capital project that may require additional funds of …
https://www.osc.ny.gov/press/releases/2018/04/state-comptroller-dinapoli-releases-municipal-audits