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Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… internal controls over cash receipts and disbursements for the period January 1, 2011, to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andSchool Districts’ Energy Performance Contracts (2013-MR-1)
… [read complete report - pdf] We also released 8 letter reports to the following school …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/11/school-districts-energy-performance-contracts-2013-mr-1The Ex-spouse’s Payments – Divorce and Your Benefits
… retirement, payments to the ex-spouse will begin as of the member’s retirement date, unless otherwise specified … Retirees can see a monthly and year-to-date breakdown of their pension payment amounts and adjustments by logging … retirement. Ex-spouses cannot obtain a cash payout of their portion of the pension benefit, and they are not …
https://www.osc.ny.gov/retirement/members/divorce/ex-spouses-paymentsNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… Background The Newark Central School District is located in the Village of Newark and includes the Town of Arcadia and parts of the Towns of Lyons, Sodus, Palmyra and Marion in Wayne County, along with parts of the Towns of Manchester and Phelps in Ontario County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingWaverly Central School District – Financial Condition (2013M-148)
… The Waverly Central School District is located in Tioga and Chemung Counties. The District is governed by the Board … fiscal year were $28 million. Key Findings The Board and District management are not developing realistic … the fiscal year ended 2012, the District’s actual revenues and expenditures were far closer to budget estimates, …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Watervliet City School District – Payroll and Claims Processing (2013M-4)
… The purpose of our audit was to examine the District’s payroll and claims processing operations for the period July … auditor before payment. … Watervliet City School District Payroll and Claims Processing 2013M4 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4Shelter Island Union Free School District –Financial Condition (2014M-132)
… officials were not following the policy. The unemployment insurance reserve was funded at an excessive level that was … and when reserves will be used. Review the unemployment insurance reserve and determine if the amount reserved is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… period January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… to the Board monthly and annually. The Treasurer did not present any claims to the Board for its review and approval. … the Board monthly and annually. Ensure that the Treasurer present all claims to the Board for approval prior to the …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the … adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … of Upper Brookville is located in Oyster Bay in Nassau County. The Village is governed by an elected Board of …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Village’s water … located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed … The Village’s internal controls over water operations need to be improved. The water clerk’s duties were inadequately …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For … which should eliminate the operating deficits in the general and highway funds. The Board does not perform …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-2412018 Annual Audit
… totaling nearly $829 million from its four special funds in 2018 - the Uninsured Employers Fund, the Special Fund for … Funds Conservation Committee (SFCC), or (iii) TPAs. In April 2018, the Board fully transitioned its claims … $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditComptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed an audit of the Hamlin Fire Department , Islip Terrace Fire District , Town of Minden and the Village of Owego . “In today’s fiscal … Department – Controls Over Financial Operations (Monroe County) The department treasurer makes all deposits, …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Town of Newfield – Selected Financial Activities (2013M-2)
… Purpose of Audit The purpose of our audit was to review selected financial activities for … January 1, 2011, to June 11, 2012. Background The Town of Newfield is located in Tompkins County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2Town of Westerlo – Selected Financial Activities (2013M-323)
… that Justice Carl performed monthly bank reconciliations. We also found that neither Justice reconciled the bail …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Comptroller DiNapoli Releases School Audits
… today announced the following school district audits have been issued. Binghamton City School District – … The district lacked adequate policies and procedures to ensure Medicaid claims were submitted and reimbursed for … (Schuyler County) The board did not establish policies to provide reasonable assurance that fuel was used for its …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… office completed audits of the Bainbridge-Guilford Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era … the 4 percent statutory limit. For access to state and local government spending and nearly 50,000 state contracts, …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… To determine whether UnitedHealthcare Insurance Company of New York appropriately reimbursed physician-administered drugs. …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugs