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Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-0State Agencies Bulletin No. 1728
… rehire, or concurrent hire and are retired from a NYS public retirement system Background At the request of the New … New York Retiree Indicator to identify retirees of a NYS public retirement system. Effective Date(s) Agencies must … or concurrent hire who is currently retired from any NYS public or local retirement system (including New York State & …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1728-new-york-retiree-indicatorEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… improperly made gifts and non-interest bearing loans of public moneys to members of the District’s fire department in … positions of District Treasurer and District Secretary are public offices and may not be delegated to an independent … reimbursement of previous gifts and loans made with public moneys. Take steps, as may be necessary, to ensure …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsState Agencies Bulletin No. 974
… rate changes as described below for eligible employees. New Contribution Percentages Effective April 1, 2010 Benefit …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/974-elimination-mandatory-employee-contribution-members-optional-retirementSaratoga County – Financial Condition (2013M-235)
… the general fund’s financial position and the fund used to account for the operations of Maplewood Manor (the County-run …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/saratoga-county-financial-condition-2013m-235Procurement and Contracting Practices (Follow-Up)
… the taxpayers, but instead led to a waste of substantial public resources. Moreover, in several notable instances, … the ethics standards contained in the New York State Public Officers Law. ITS plays a significant strategic and …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/procurement-and-contracting-practices-followSelected Employee Travel Expenses
… the Department incorrectly designated Poughkeepsie as the official station of the eight Tarrytown employees and, as a … the error, in part, to the lack of management awareness of official State policies regarding travel reimbursements. As a … 2009-2011. Key Recommendations Ensure each employee's official station is established in compliance with State …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesCity of Long Beach – Budget Review (B17-7-9)
… and expenditure projections in the City’s proposed budget for the 2017-18 fiscal year are reasonable, and whether the … fund operating deficits to submit their proposed budgets for the next fiscal year to the State Comptroller for review … in accordance with legal requirements based on the initial budget vote date of May 23. City officials …
https://www.osc.ny.gov/local-government/audits/city/2017/05/11/city-long-beach-budget-review-b17-7-9Medicaid Program – Medicaid Claims Processing Activity April 1, 2011 Through September 30, 2011
… levels of care; Claims for a recipient who did not live in New York State; and Improper claims for certain …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/medicaid-program-medicaid-claims-processing-activity-april-1-2011-through-september-30-2011Village of Clyde – Financial Management and Board Oversight (2013M-96)
… and the Board’s oversight of financial operations for the period June 1, 2011, through January 11, 2013. … Trustees and an elected Mayor. Budget appropriations for the general, water, and sewer funds in 2013-14 are … result, the Board has adopted budgets that were not based on sound and realistic estimates of expenditures, and the …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-clyde-financial-management-and-board-oversight-2013m-96Opinion 89-21
… could be expected to result in injury and damages to the public ( Sanchez v Lippincott , 89 AD2d 372, 455 NYS2d 457 …
https://www.osc.ny.gov/legal-opinions/opinion-89-21State Comptroller DiNapoli Releases Audits
… regulating the flow of streams or rivers when required by public welfare. The District must adhere to the Office of … against facilities and individuals in violation of the Public Health Law, a portion of which is deposited into a …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority (MTA) New York City Transit: New Customer-Focused Subway Metrics (2018-S-72) … were unsupported for the higher level of care billed. United’s method for monitoring out-of-network providers who … St. Anne is an SED-approved, not-for-profit private school located in Albany that provides preschool special …
https://www.osc.ny.gov/press/releases/2020/02/state-comptroller-dinapoli-releases-auditsCattaraugus-Little Valley Central School District – Financial Management (2022M-23)
… Determine whether the Cattaraugus-Little Valley Central School District’s (District) Board and District officials … District’s response. 1 Cattaraugus-Little Valley Central School District – Financial Management (2016M-61) , which was …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/cattaraugus-little-valley-central-school-district-financial-managementOversight of Hazardous Materials and Waste (Follow-Up)
… proper monitoring and accounting for hazardous materials, compliance with legal requirements, and enforcement of …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followReview of Advance Contract Payments
… payments totaled $56,000 and all the contracts expired on or before June 2018. Key Findings We found SED needed to … Recover overpayments as appropriate. Implement a policy for new contracts of only sending advance payments when …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… Town Supervisor (Supervisor) maintained complete, accurate and timely financial records and reports. Determine whether the Town Board (Board) ensured … The Supervisor did not maintain complete, accurate and timely financial records and reports, and the Board did …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36Whitney Point Central School District – Information Technology (2023M-179)
… Audit Objective Determine whether Whitney Point Central School District (District) officials adequately managed … letter. … Determine whether Whitney Point Central School District District officials adequately managed …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Town of Owego – Shared Services Facility Capital Project (2022M-42)
… or monitor the Project. Because the Board did not have a thorough understanding of the Project’s overall scope and cost prior to the Project’s authorization, the Project is expected to … Closely oversee the remainder of the Project and determine how to finance shortfalls. Prepare, approve and monitor …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Montauk Fire District – Board Oversight (2024M-117)
… has not filed the mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR … and recommendations. Appendix B includes our comments on issues raised in the District’s response. … Determine …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/12/24/montauk-fire-district-board-oversight-2024m-117