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West Valley Central School District - Financial Management (2018M-7)
… West Valley Central School District Financial Management 2018M7 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/06/west-valley-central-school-district-financial-management-2018m-7Opinion 99-13
… or statutory amendments that bear on the issues discussed in the opinion. FEES -- Classification (based on whether … governmental functions (see, e.g., NY Tel. , supra , in which the court, quoting from Torsoe Bros. v Board of … Rather, we believe that determination should be made, in the first instance, by the local government. In making its …
https://www.osc.ny.gov/legal-opinions/opinion-99-13State Comptroller DiNapoli Releases Audits
… billed for excess quantities of drugs; claims for drugs in which the prescriptions were missing or invalid; and … (DOH): Inappropriate Payments for Recipients not Enrolled in Medicaid Mainstream Managed Care or Family Health Plus … to DOH, 14,209 claims totaling more than $7.4 million in improper premium payments had been voided, leaving 176,477 …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-auditsXI-A.1 Purchasing Process Overview – XI-A. Purchasing
… The purpose of this section is to provide guidance to Business Units …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a1-overviewRetirement System Membership – Forest Rangers Plan
… as a forest ranger prior to January 1, 1998, to be covered by this special plan, you must have elected to transfer your … New York State and Local Police and Fire Retirement System by December 31, 1997. “Forest ranger” in this case refers to … information for PFRS Tier 1 2 3 5 and 6 members covered by Section 383c Retirement System Membership …
https://www.osc.ny.gov/retirement/publications/1864/retirement-system-membershipComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Fultonville – Claims Auditing (Montgomery County) Except for minor discrepancies, auditors found that the village … the claims and that claims were adequately supported and for legitimate purposes. Town of Livonia – Justice Court …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-auditsAnalytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… just a claim-by-claim review and to consider the function in the broader scope of your operations. The body or official auditing claims should be aware of trends in expenditures that may provide opportunities for improvement in procuring goods and services. An analytical review may …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsWho Is Responsible? – Travel and Conference Expense Management
… for the supervision and accountability of travel and conference expenses in accordance with board policies: … responsible for having a clear understanding of travel and conference policies and procedures and for adhering to them. … is responsible for the direct supervision of travel and conference expenses, the governing board (or the officer …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/who-responsibleXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
The State developed a comprehensive Capital Assets reporting system in compliance with Chapter 405 Laws of 1981 that monitors and reports upon the States capital assets
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationNew York State Comptroller DiNapoli: Statement on Arrest of Morris Central School District Official
… former treasurer of the Morris Central School District in Otsego County, following a joint investigation by his … T. Bacon and the FBI for their continued partnership in rooting out public corruption.” Press Release from the … Office Northern District of New York Since taking office in 2007, DiNapoli has committed to fighting public corruption …
https://www.osc.ny.gov/press/releases/2020/09/new-york-state-comptroller-dinapoli-statement-arrest-morris-central-school-district-officialSaratoga County Probation Department – Restitution Payments (S9-20-12)
… Determine whether the Saratoga County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/saratoga-county-probation-department-restitution-payments-s9-20-12St. Lawrence County Industrial Development Agency – Project Approval and Monitoring (2021M-151)
… information for 10 approved projects to monitor actual vs. proposed investment. Key Recommendations Develop …
https://www.osc.ny.gov/local-government/audits/county/2021/12/22/st-lawrence-county-industrial-development-agency-project-approval-and-monitoringNFC Development Corporation – Project Approval and Monitoring (2021M-11)
… Corporation (Corporation) officials awarded projects in accordance with established guidelines and ensured … Key Findings Corporation officials awarded projects in accordance with established guidelines, but once funds … loans reviewed had delinquent payments totaling $39,000. In addition, the Board did not receive project status reports …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/05/28/nfc-development-corporation-project-approval-and-monitoringSouth Lewis Central School District – Conflicts of Interest (2021M-3)
… District (District) officials had prohibited interests in District contracts. Key Findings Three Board members had prohibited interests in contracts that the District awarded totaling more than $22 … to the District totaling $17,446. Due to deficiencies in the District’s conflict of interest disclosure forms and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/south-lewis-central-school-district-conflicts-interest-2021m-3Village of Waterford – Board Oversight (2022M-70)
… prepared, retained and reviewed. Ensure all claims paid in advance were for allowable purposes, audit claims paid in advance of audit at the next regular Board meeting, or ensure annual audits were conducted in a timely manner. Key Recommendations Establish sufficient …
https://www.osc.ny.gov/local-government/audits/village/2022/07/29/village-waterford-board-oversight-2022m-70Minisink Valley Central School District – Medicaid Reimbursements (2022M-80)
… any eligible claims for reimbursement. Except as specified in Appendix B, District officials agreed with our … action. Appendix C includes our comment on an issue raised in the District’s response. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/19/minisink-valley-central-school-district-medicaid-reimbursements-2022m-80Plattekill Public Library – Procurement and Investment of Funds (2020M-143)
… Library (Library) Board of Trustees (Board) made purchases in compliance with its procurement policy and invested in accordance with statutory requirements and its adopted … invested. Key Recommendations Ensure purchases are made in accordance with the procurement policy. Update the …
https://www.osc.ny.gov/local-government/audits/library/2021/04/16/plattekill-public-library-procurement-and-investment-funds-2020m-143Chateaugay Central School District – Nonresident Homeless Student State Aid (2023M-153)
… passed. The District may also lose the remaining $82,244 in State aid if officials do not properly submit claims for … State aid claims are accurately prepared and submitted in a timely manner for all eligible nonresident homeless … list and submit eligible claims for reimbursement in a timely manner. District officials generally agreed with …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/chateaugay-central-school-district-nonresident-homeless-student-state-aidEaton No. 1 Fire District – Board Oversight (2024M-4)
… Ensure basic accounting records were maintained or that it received written financial reports to manage operations. Ensure bank reconciliations were … for 2020 through 2022. Adequately audit claims prior to payment. Of the 108 claims totaling $209,006 that we …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/05/17/eaton-no-1-fire-district-board-oversight-2024m-4Gilboa-Conesville Central School District – Fund Balance Management (2022M-175)
… taxpayers and the District levied more taxes than needed to fund operations. The Board overestimated appropriations … limit in each of the last three fiscal years by 3.1 to 12.8 percentage points. Reserves totaling $2.4 million … budgets and appropriate fund balance only when needed to fund operations. Reduce surplus fund balance to comply …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/06/gilboa-conesville-central-school-district-fund-balance-management-2022m