Search
State Comptroller DiNapoli Releases Municipal Audits
… The board did not develop and adopt realistic budgets or determine how much fund balance should be maintained. As a … years to approximately $735,000 as of December 31, 2020, or 69% of the 2021 fund appropriations. The board also did … written, multiyear financial and capital plans or fund balance and reserve policies. County of Otsego …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-municipal-auditsImproper Payments for Services Related to Ordering, Prescribing, Referring, or Attending Providers No Longer Participating in the Medicaid Program (Follow-Up)
… Objective To assess the extent of implementation of the six recommendations included in our … State Medicaid agencies require all ordering and referring physicians and other professionals providing services through … January 1, 2014, New York’s Medicaid program required that physicians and other health care professionals who order, …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/improper-payments-services-related-ordering-prescribing-referring-or-attending-providers-noCity of Troy – Budget Review (B22-5-7)
… Background The City of Troy, located in Rensselaer County, is authorized to issue debt not to exceed $24,706,000 to … State Local Finance Law requires all municipalities that have been authorized to issue obligations to fund operating … more than the tax levy limit as permitted by law, unless it properly overrides the tax levy limit. … New York Office …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-troy-budget-review-b22-5-7Springs Union Free School District - Payroll (2018M-222)
… accrued leave to which they were entitled. Key Findings Two teacher assistants were not paid in accordance with their …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/11/springs-union-free-school-district-payroll-2018m-222Sullivan County Community College – Information Technology (2017M-123)
… College is part of the State University of New York system. The College is governed by an appointed 10-member …
https://www.osc.ny.gov/local-government/audits/community-college/2017/10/27/sullivan-county-community-college-information-technology-2017m-123Queensbury Union Free School District – Extra-Classroom Activities (2017M-164)
… million. Key Findings The student treasurers and faculty advisors of five ECA clubs did not maintain adequate … Key Recommendations Ensure student treasurers and advisors maintain adequate supporting documentation for collections. Ensure student treasurers and advisors properly account for all ECA collections and appoint …
https://www.osc.ny.gov/local-government/audits/school-district/2018/01/19/queensbury-union-free-school-district-extra-classroom-activities-2017mCity of Cohoes – Purchasing (2014M-192)
… of Audit The purpose of our audit was to examine the City’s purchasing process for the period January 1, 2013 through March 31, 2014. Background The City of Cohoes is located in Albany County and has …
https://www.osc.ny.gov/local-government/audits/city/2014/11/14/city-cohoes-purchasing-2014m-192Village of Mill Neck – Financial Management (2014M-358)
… of approximately $2.6 million for the 2014-15 fiscal year. Key Findings The Board has not established adequate … revenues and overestimated expenditures for the 2011-12 through 2013-14 fiscal years. Village officials have not …
https://www.osc.ny.gov/local-government/audits/village/2015/02/20/village-mill-neck-financial-management-2014m-358Village of Speculator – Financial Condition (2013M-381)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial condition for the period of June 1, 2009 through August 31, 2013. Background The … is located in the Town of Lake Pleasant in Hamilton County and has approximately 320 residents. The Village Board …
https://www.osc.ny.gov/local-government/audits/village/2014/04/04/village-speculator-financial-condition-2013m-381DiNapoli Finds Subway Wait Times Got Worse from 2013 to 2014
… have them believe, according to an audit released today by New York State Comptroller Thomas P. DiNapoli. The audit found that the MTA's New York City Transit (Transit) published "wait assessment" …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-finds-subway-wait-times-got-worse-2013-2014Service-Disabled Veteran-Owned Business Program Implementation
… made in implementing the Service-Disabled Veteran-Owned Business (SDVOB) Program. The audit covers the period June 1, … Business Act (Act) was signed into law on May 12, 2014. The Act established a 6 percent goal for SDVOB … plan for implementing the Program. The Program would benefit from such a plan that includes progressive milestones …
https://www.osc.ny.gov/state-agencies/audits/2016/09/07/service-disabled-veteran-owned-business-program-implementationFishers Island Ferry District – Financial Operations (2016M-156)
… Ferry District is a component unit of the Town of Southold in Suffolk County. The District was created in 1947 by an act of the State Legislature, known as the … and neither employees nor managers are required to sign and certify that the hours reported on the time cards …
https://www.osc.ny.gov/local-government/audits/district/2016/08/12/fishers-island-ferry-district-financial-operations-2016m-156State Comptroller DiNapoli Releases Municipal Audits
… local government audits were issued. South Otselic Fire District – Financial Activities (Chenango County) The Board … Commissioners generally provided adequate oversight of district financial activities. However, board members did not … documents for fiscal years 2019 through 2021. Tioga Fire District – Board Oversight (Tioga County) The Board of Fire …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-audits-0City of Lockport -- Budget Review (B18-1-10)
… to submit to the State Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during … 15.7 percent, 31.7 percent, 21.6 percent, and 27.1 percent, respectively, of the following year’s budgeted …
https://www.osc.ny.gov/local-government/audits/city/2018/11/08/city-lockport-budget-review-b18-1-10Oversight of School Safety Planning Requirements (Follow-Up)
… public hearings on the plans, appoint district-wide safety teams including all required representatives, or train … and the Legislature, although it has been required to do so annually since 2000. Key Finding The Department has …
https://www.osc.ny.gov/state-agencies/audits/2021/01/13/oversight-school-safety-planning-requirements-followKids & the Training Institute, Inc. – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Kids & the … education itinerant teacher (SEIT) and related services to disabled preschool children. KTI subleases from and shares … City Department of Education (DoE) pays tuition and fees to KTI using rates set by SED, which are based on financial …
https://www.osc.ny.gov/state-agencies/audits/2013/02/07/kids-training-institute-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… did not ensure that employees were paid appropriately. As a result, for the limited periods reviewed, 11 employees … includes county sales tax revenues of $261 million, which is a decrease of approximately $560,000 from the actual … operating surplus and the accumulation of additional fund balance. City of Newburgh – Budget Review (Orange …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-municipal-auditsDiNapoli: Better Monitoring of "Leandra’s Law" Enforcement Needed
… offenses are not always being reported for attempting to operate their vehicles while under the influence or for … interlock device (IID) in their vehicles, according to an audit issued today by New York State Comptroller Thomas … violations of “negative activity” such as failed tests due to excessive BAC levels and reports of alleged tampering …
https://www.osc.ny.gov/press/releases/2016/04/dinapoli-better-monitoring-leandras-law-enforcement-neededXII.5.L Entering Appropriate Detail in the Invoice Line Fields – XII. Expenditures
… Business Units should ensure the Invoice Description field is correct and appropriate based on the goods or services it is paying for. Process and Document Preparation: Online … allocate the payment across various account (object) codes such as meals, lodging, rental car, etc. Guide to Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii5l-entering-appropriate-detail-invoice-line-fieldsDiNapoli: State Ends Third Quarter of State Fiscal Year on Solid Financial Footing
… Year SFY 202122 continue to exceed projections totaling $844 billion …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-state-ends-third-quarter-state-fiscal-year-solid-financial-footing