Search
Town of Orange – Former Highway Superintendent’s Records (2019M-30)
… our audit and investigation, the former Superintendent was arrested and charged with obstructing governmental …
https://www.osc.ny.gov/local-government/audits/town/2021/04/16/town-orange-former-highway-superintendents-records-2019m-30City of Middletown - Information Technology (2018M-235)
… Technology (IT) systems were adequately secured and protected against unauthorized use, access and loss. Key Findings City officials did not develop … more than nine years ago. Financial application users had excessive permissions. In addition, sensitive IT control …
https://www.osc.ny.gov/local-government/audits/city/2020/01/03/city-middletown-information-technology-2018m-235Oysterponds Union Free School District - Financial Management (2019M-217)
… unassigned fund balance that ranged from 16.5 percent to 27.8 percent of the ensuing year’s appropriations, or four to seven times the statutory limit. Moreover, when unused … 27 percentage points. Key Recommendations Develop a plan to reduce its surplus of unassigned fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/oysterponds-union-free-school-district-financial-management-2019m-217Bethpage Union Free School District - Extra-Classroom Activity Funds (2019M-213)
… and receipts, statement of profit and loss forms, and annual record of funds received and paid out. Checks were not … resulting in inaccurate cash balances being reported to clubs and to the Board. Key Recommendations Ensure …
https://www.osc.ny.gov/local-government/audits/school-district/2020/02/07/bethpage-union-free-school-district-extra-classroom-activity-funds-2019mLivonia Joint Fire District – Fire Truck Funding and Purchase (2021M-97)
… fire apparatus, levied more taxes than necessary to finance annual operations and the Board’s actions hindered … more than $1.1 million in fund balance to purchase a fire truck costing more than $727,000, instead of establishing a …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/09/17/livonia-joint-fire-district-fire-truck-funding-and-purchase-2021m-97Arlington Central School District – Network User Accounts (2021M-110)
… to officials, we found District officials should have: Disabled 150 of the 9,989 network user accounts we examined. … accounts, five contractor accounts, one former employee account and one account the IT Director could not identify to whom it …
https://www.osc.ny.gov/local-government/audits/school-district/2021/10/29/arlington-central-school-district-network-user-accounts-2021m-110Jefferson Central School District – Fund Balances (2015M-236)
… fiscal year total $6.4 million. Key Findings Reserve balances accumulated to significant levels because District … compensated absences and unemployment insurance, with balances totaling $592,843, appeared to be overfunded when …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/15/jefferson-central-school-district-fund-balances-2015m-236Huntington Union Free School District – Financial Condition (2015M-356)
… the District’s financial condition for the period July 1, 2014 through September 30, 2015. Background The Huntington … District, which operates eight schools with approximately 4,650 students, is governed by an elected seven-member Board … actual revenues exceeded expenditures by as much as $4.1 million and no amount of appropriated fund balance was used …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/04/huntington-union-free-school-district-financial-condition-2015m-356Hermon-DeKalb Central School District – Segregation of Duties (2016M-35)
… to determine if controls over the District’s cash receipts and nonpayroll disbursements were adequate for the period … District is located in the Towns of Canton, DeKalb, Hermon and Russell in St. Lawrence County. The District, which … $9.2 million. Key Findings District officials and employees did not always comply with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/27/hermon-dekalb-central-school-district-segregation-duties-2016m-35Town of Fort Edward – Payroll and Leave Accruals (2022M-119)
… accurate, and timecards were unreliable because the time clock was set to an incorrect date. The Board did not adopt …
https://www.osc.ny.gov/local-government/audits/town/2022/11/23/town-fort-edward-payroll-and-leave-accruals-2022m-119Katonah-Lewisboro Union Free School District – Procurement of Goods and Services (2022M-122)
… $1.2 million lacked adequate detail or were not submitted to the Director of Facilities (Director) for approval. Payments to vendors totaling $1.3 million were not adequately supported or reviewed prior to payment. Key Recommendations Solicit separate bids for all …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/18/katonah-lewisboro-union-free-school-district-procurement-goods-andOpinion 2002-11
… or statutory amendments that bear on the issues discussed in the opinion. VOLUNTEER FIREFIGHTERS -- Service Award … with twenty-five points for responding to the minimum number of calls of the emergency rescue and first aid squad, as set forth in section …
https://www.osc.ny.gov/legal-opinions/opinion-2002-11-0State Comptroller DiNapoli Releases State Audits
… certain services it provides to its customers. Procurement card rebates have increased by over $4 million, and interest … of Department of Motor Vehicles’(DMV) Licensing and Registration Systems (Follow-Up) (2016-F-15) An audit report … standards that govern the systems that process credit card transactions. Auditors also found ITS did not comply …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-state-audits-1State Comptroller DiNapoli Releases Municipal & School Audits
… $9 million, and cash declined from $4.1 million to $1 million. Officials also did not maintain up-to-date records or provide adequate financial reports to the …
https://www.osc.ny.gov/press/releases/2023/07/state-comptroller-dinapoli-releases-municipal-school-audits-0State Comptroller DiNapoli Releases Municipal & School Audits
… County) The former supervisor did not ensure all cash in his custody was properly collected and disbursed and did … for cash receipts and disbursements and online banking. In 2020, the former bookkeeper received $1,254 in dental and … bidding, officials used vendors who were granted awards from group purchasing organization contracts. However, …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsXII.7.B Voucher Denials – XII. Expenditures
… Process and Document Preparation: Payment rejections can occur for various reasons, including at the agency’s request. The … old are reconciled 18a Unreconciled charges from current travel period not on ER 18b Traveler has unreconciled charges …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7b-voucher-denialsDiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… billions of dollars in waste, fraud and abuse. Our role is to help lower Medicaid program costs by identifying … care premiums for recipients who had comprehensive TPHI. Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueNew York’s Economy and Finances in the COVID-19 Era
… unemployment rate has soared upward in recent months, with May's 14.5 percent nearly four times the 3.7 percent in February. But that rate is only one measure of the impact of lost jobs. 53% of New York adults age 18 and over live in …
https://www.osc.ny.gov/reports/covid-19-july-9-2020Opinion 89-33
… you ask whether board members could be held liable for a wrongful payment. Section 5-524 of the Village Law pertains … to liability of village officials in connection with a wrongful payment, this, of course, is dependent on the … August 28, 1989 Patrick Michael McKenna, Esq., Village Attorney Village of Malverne … Whether budgeted compensation …
https://www.osc.ny.gov/legal-opinions/opinion-89-33State Comptroller DiNapoli Releases Municipal & School Audits
… and 39 shared and service accounts. Copiague Union Free School District – Information Technology (Suffolk …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-1