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Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… ] Audit Objective Determine whether the Plattekill Public Library (Library) Board of Trustees (Board) made purchases in … action. … Determine whether the Plattekill Public Library Library Board of Trustees Board made purchases in …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143East Islip Union Free School District - Financial Condition Management (2020M-24)
… limit. Develop and adopt budgets with realistic estimates for revenues, expenditures and unassigned fund balance based …
https://www.osc.ny.gov/local-government/audits/school-district/2020/05/01/east-islip-union-free-school-district-financial-condition-managementTown of North East – Internal Controls Over Information Technology (2013M-31)
… Purpose of Audit The purpose of our audit was to assess internal controls over information … January 1, 2011, to November 15, 2012. Background The Town of North East is located in Dutchess County and has a …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-north-east-internal-controls-over-information-technology-2013m-31Saratoga County Probation Department – Restitution Payments (S9-20-12)
… and monitor court order restitution obligations. 12 of the 30 restitution orders we reviewed had uncollected …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12South Lewis Central School District – Conflicts of Interest (2021M-3)
… were employed by corporations that were awarded contracts for the District’s capital project. They both worked on the … conflict of interest disclosure forms and procedures for consulting with legal counsel when appropriate, the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3New York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… District of New York, the Federal Bureau of Investigation and the New York State Police. “School districts are … for the Northern District of New York Antoinette T. Bacon and the FBI for their continued partnership in rooting out … 2007, DiNapoli has committed to fighting public corruption and encourages the public to help fight fraud and abuse. New …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialVillage of Dering Harbor – Board Oversight (2020M-29)
… to comply with statutory requirements when presenting and adopting budgets for 2013-14 through 2018-19. … revenues by a total of $151,908 (9.5 percent) and underestimated appropriations by a total of $210,126 … fund realized operating deficits in four of the five years and general fund balance declined from $61,710 to $3,491. Did …
https://www.osc.ny.gov/local-government/audits/village/2020/06/26/village-dering-harbor-board-oversight-2020m-29Bolivar-Richburg Central School District - Financial Management (2019M-17)
Determine whether the Board and District officials properly managed fund balance and reserves
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/bolivar-richburg-central-school-district-financial-management-2019m-17Eaton No. 1 Fire District – Board Oversight (2024M-4)
… or maintain appropriate records and reports. The Board of Fire Commissioners (Board) did not: Ensure basic … were filed in a timely manner. Conduct an annual audit of the Secretary- Treasurer’s accounting records for 2020 … through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we reviewed, 55 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Town of Vestal – Capital Acquisitions (2013M-78)
… January 15, 2013. Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. … multiyear capital plan or a long-term financing plan in place. Town officials relied on annual requests from … Town’s outstanding debt more than doubled, from $9 million in 2002 to over $18 million in 2012. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-vestal-capital-acquisitions-2013m-78Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… provided. Claims were not submitted for reimbursement for at least 3,083 eligible services totaling $187,932. Had these …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Village of Waterford – Board Oversight (2022M-70)
… - pdf] Audit Objective Determine whether the Village of Waterford (Village) Board (Board) provided adequate oversight of financial operations. Key Findings The Board did not provide adequate oversight of financial operations. Specifically, the Board did not: …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Lindenhurst Union Free School District – Collections (2024M-24)
… and reported. As a result, there was an increased risk of improper accounting of and potential theft of collections without detection. We reviewed $311,876 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Opinion 99-13
… structure is unheated and seasonal) -- Rates (requirements for building permit fees) TOWN LAW, §§130(1), 138, 261; … of applicants may be established and different fees fixed for each such class, if the town has a rational basis for such distinctions. A higher town building permit fee for …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber (2013-S-4) Based on a statistical … refills. The audit also identified a range of practices by both Joia and a doctor that warrant further review. The … totaling more than $3,360. Department of State (DOS): Monitoring of Not-for-Profit Cemetery Corporations for …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … – Controls Over Claims Processing (Albany County) Except for some minor exceptions, the claims reviewed were adequately supported and were for proper district purposes. However, the board’s failure to …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s fiscal …
https://www.osc.ny.gov/press/releases/2017/08/state-comptroller-dinapoli-releases-municipal-auditsVillage of Sag Harbor – Board Oversight and Justice Court Operations (2015M-107)
… Purpose of Audit The objectives of our audit were to determine if the Board provided adequate oversight of the Villages financial operations and to review the …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/14/village-sag-harbor-board-oversight-and-justice-court-operations-2015m-107State Comptroller DiNapoli Releases Municipal & School Audits
… the annual training. Town of Orangeville – Town Clerk/Tax Collector (Wyoming County) The clerk did not properly record, deposit, remit or report collections. The clerk did not maintain complete and … 24 months reviewed; deposit clerk fees and real property tax collections within required timeframes or in a timely …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Sinclairville – Water Operations (2014M-362)
… if the Village’s water system was operating effectively for the period June 1, 2013 through October 24, 2014. … is governed by an elected five-member Board of Trustees. For the 2014-15 fiscal year, general fund appropriations … billed and were unaware of the extent of unaccounted-for water. Village officials have not estimated what part of …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362