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Waverly Central School District – Financial Condition (2013M-148)
… appropriate transparency through the budget process with public disclosure. If District officials intentionally …
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)
… processing operations for the period July 1, 2011, to June 30, 2012. Background The Watervliet City School District is … employees generally earn a fixed number of days of leave time each year for vacation, illness or … and 17 claims totaling $41,226 were not audited until after payment. Key Recommendations Ensure that all employees …
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)
… allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In …
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)
… oversight of the Executive Director. We reviewed all the payments made to the Executive Director from January … define in the Executive Director’s employment contract all compensation and benefits to be received. Ensure that the … oversight of the Executive Director by ensuring that all payments to her are periodically reviewed or audited. …
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)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Department’s financial operations for the period April 1, 2009 through December 31, 2013. … The purpose of our audit was to evaluate internal controls over the Departments financial operations for the period April 1 2009 through December 31 2013 …
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)
… was to review the Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. Background The Village of Aurora, the home of Wells College, is located in the Town … Village of Aurora Treasurers Duties and Information Technology …
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)
… adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours of receipt. The court clerk usually prepares and makes bank deposits only …
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)
… is located in Orange County in the Town of Montgomery and has a population of approximately 3,000. The Village is governed by a five-member elected Board of Trustees and comprises a Mayor and four Trustees. The water fund budgeted appropriations for …
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)
… available. Because of this, both the general and highway funds experienced significant declines in fund balance from … the operating deficits in the general and highway funds. The Board does not perform a proper audit of claims. …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-2412018 Annual Audit
… In April 2018, the Board fully transitioned its claims payment process to the SFS. Key Findings Our office … more than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditComptroller DiNapoli Releases Municipal Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively.” Hamlin …
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 the period January 1, 2011, to June 11, 2012. Background The Town of Newfield is located … Key Findings The Board did not require the Supervisor to meet the fundamental financial responsibilities of his …
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)
The purpose of our audit was to examine internal controls over the financial condition of the water district fund and Justice Court operations for the period Ja
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Comptroller DiNapoli Releases School Audits
… technology. Brasher Falls Central School District – Financial Condition (St. Lawrence County) The surplus fund … claims were submitted and reimbursed for all eligible services provided. Claims were not submitted and reimbursed … its intended purpose and properly accounted for. Taconic Hills Central School District – Financial Management …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Comptroller DiNapoli Releases School Audits
… 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 of limited resources and … is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
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
… New York appropriately reimbursed physician-administered drugs. The audit covered the period from January 2017 through … a range of services, including physician-administered drugs, which are also covered under the Empire Plan’s … paid approximately $878 million for physician-administered drugs. Key Findings We identified $5,536,537 in actual and …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… If an employee was issued a check from a Business Units sole …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeCity of Little Falls – Internal Controls Over Selected City Operations (2013M-214)
… 31, 2012. Background The City of Little Falls is located in Herkimer County and has approximately 4,900 residents. The … Treasurer have not ensured adequate internal controls are in place over cash receipts and disbursements handled by the … financial transactions accurately, completely, timely and in a clear and transparent manner. There is not adequate …
https://www.osc.ny.gov/local-government/audits/city/2013/11/29/city-little-falls-internal-controls-over-selected-city-operations-2013m-214Willsboro Fire Department – Financial Operations (2014M-206)
… 2014. Background The Willsboro Fire Department is located in the Town of Willsboro in Essex County. The Department provides fire protection and … approve all bills prior to payment or document approval in the minutes. Instead, Department officials stated that …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/10/willsboro-fire-department-financial-operations-2014m-206Circleville Fire District – Board Oversight (2013M-343)
… since 2008 and has never had its length of service award (LOSAP) program audited. Key Recommendations Audit all claims … public accountant to audit the District’s financial and LOSAP records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343