Search
Eaton No. 1 Fire District – Board Oversight (2024M-4)
… requirements by seeking competition when purchasing a truck and related equipment totaling $80,991. Key …
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)
… The purpose of our audit was to review the Town’s planning and financing process for capital acquisitions for the period … Background The Town of Vestal is located in Broome County and has a population of 28,000 residents. The Town is … five-member Town Board comprising the Town Supervisor and four Board members. The Town’s 2013 budget appropriations …
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)
… maximized Medicaid reimbursements by submitting claims for all eligible Medicaid services provided. Key Findings The … did not maximize Medicaid reimbursements by claiming for all eligible Medicaid services provided. Claims were not submitted for reimbursement for at least 3,083 eligible services …
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)
… claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely … in advance and audit such claims at the next regular Board meeting. Except as specified in Appendix A, Village officials …
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 educational programs and determined that: In-person collections totaling $130,568 were not recorded in a collection log. Employees made 25 deposits totaling $29,639 between 11 … the month being reported. Key Recommendations Maintain a log which records the date, amount and payor of program funds …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/19/lindenhurst-union-free-school-district-collections-2024m-24Opinion 99-13
… §381: Town permit fees must bear a direct relation to the costs of issuing the permit and inspecting or enforcing the … or enforcing the permitted activity (see, e.g., NY Tel. v City of Amsterdam , 200 AD2d 315, 613 NYS2d 993; Bon Air v … 237 AD2d 883, 654 NYS2d 888; Wright v LaGrange , 181 Misc 2d 625, 694 NYS2d 862) and bear a reasonable relationship to …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… of Health (DOH): Medicaid Program: Medicaid Payments for Pharmacy Claims - Joia Pharmacy and a Related Prescriber … excess quantities of drugs; claims for drugs in which the prescriptions were missing or invalid; and claims for …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Schuyler … , Willsboro Fire District and the Town of Wilson . “In today’s fiscal climate, budget transparency and … New York State Comptroller Thomas P DiNapoli today announced his office completed audits of the Schuyler …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Village of Painted Post , Town of Schaghticoke and City of Yonkers . "In today’s … "By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
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)
… records, reconciling bank statements and completing required monthly reports to the State Comptroller’s Justice …
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
… property tax collections within required timeframes or in a timely manner; remit real property tax collections … for sufficient budget appropriations, which could result in budget lines being overspent; 58 totaling $1.6 million did … sufficient supporting documentation, which could result in paying a claim that is not valid and legal; and 11 lists …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-auditsVillage of Sinclairville – Water Operations (2014M-362)
… The purpose of our audit was to determine if the Village’s water system was operating effectively for the period June 1, … year, general fund appropriations totaled $399,464 and water fund appropriations totaled $80,788. Key Findings … officials did not periodically compare the amount of water produced with the amount billed and were unaware of the …
https://www.osc.ny.gov/local-government/audits/village/2015/04/24/village-sinclairville-water-operations-2014m-362Mandatory Service Credit Purchase Payments – Enhanced Reporting
… Service credit purchase (SCP) payments for mandatory member … (called deficiencies) are usually incurred for service after a member’s date of membership for which no (or … member is in a contributory plan, they must purchase this service credit to avoid a reduction in their retirement …
https://www.osc.ny.gov/retirement/employers/enhanced-reporting/mandatory-service-credit-purchase-paymentsTown of Stanford – Financial Condition (2013M-225)
Town of Stanford Financial Condition 2013M225
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-stanford-financial-condition-2013m-225Fund Financial Data – 2021 Financial Condition Report
… resources—cash or liquid assets that are available to pay current obligations (or will be soon). Funds represent … spending for particular purposes. The General Fund is used to report sources of funds and expenditures that are not … funds that normally would be reported in the General Fund have been pledged or dedicated to other funds for repayment …
https://www.osc.ny.gov/reports/finance/2021-fcr/fund-financial-dataFund Financial Data – 2022 Financial Condition Report
… view of finances. As such, these statements only focus on the inflows and outflows of current financial resources—cash or liquid assets that are available to pay current obligations … and expenditures that are not required to be accounted for in another separate fund. In New York State, significant …
https://www.osc.ny.gov/reports/finance/2022-fcr/fund-financial-dataTown of Pleasant Valley – Financial Management (2024M-158)
… recurring operating surpluses and may have levied more taxes than necessary. From fiscal years 2019 through 2023, … did not adopt a fund balance policy and lacked a plan on how the funds will be used. As a result, there was no … Adopt budgets that contain realistic estimates based on available current data and historical trends. Develop a …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Cooperstown Central School District – Financial Management (2024M-65)
… closer to the statutory limit. Improperly held $500,000 in a debt reserve that should have been returned to the … general fund and maintained an unreasonably high balance in three of the District’s seven reserves. Reported the 2022-23 surplus fund balance was in line with the statutory limit; however, we determined it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cooperstown-central-school-district-financial-management-2024m-65Gowanda Central School District – Financial Management (2024M-104)
… fund balance by $4.5 million, and missing opportunities to lower real property taxes. The Board and District … and appropriating fund balance that will not be used to finance operations as a means to accumulate surplus funds … period that gave the impression that the District would have operating deficits totaling $6.7 million when it …
https://www.osc.ny.gov/local-government/audits/school-district/2024/12/13/gowanda-central-school-district-financial-management-2024m-104Comptroller DiNapoli Releases School Audits
… Buffalo City School District – Charter School Tuition Billing (Erie County) District officials did not include the proper formula for the Public Excess Cost Aid (PECA) set-aside amount in the … cafeteria fund. No one at the district calculated the cost or revenue-per-meal equivalent. Although district officials …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-audits