Search
Village of Fort Ann – Financial Condition (2014M-197)
… Purpose of Audit The purpose of our audit was to evaluate the Village’s financial … 1, 2011 through February 28, 2014. Background The Village of Fort Ann is located in Washington County and has a population of approximately 490. The Village is governed by an elected …
https://www.osc.ny.gov/local-government/audits/village/2014/11/14/village-fort-ann-financial-condition-2014m-197Village of Sylvan Beach – Board Oversight (2013M-34)
… Purpose of Audit The purpose of our audit was to review the Village’s processes for … June 1, 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… report - pdf ] Audit Objective Determine whether the Town of Hempstead Local Development Corporation’s (THLDC) Board of Directors (Board) effectively managed fund balance. Key … for doing so. The unrestricted fund balance grew to $2.4 million as of December 31, 2020. Allowing $2.4 million to …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceGlens Falls Housing Authority – Tenant Rents (2014M-370)
… Purpose of Audit The purpose of our audit was to assess the Authority's internal controls … The Glens Falls Housing Authority is located in the City of Glens Falls in Warren County. The Authority, which is …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/03/20/glens-falls-housing-authority-tenant-rents-2014m-370True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… of our recommendations. Appendix D includes our comments on issues raised in the School’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mConnetquot Central School District - Financial Management (2019M-180)
… complete report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s financial condition. Key Finding The District … the District’s plan to continue reducing its surplus of unassigned fund balance to comply with the statutory limit …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/01/connetquot-central-school-district-financial-management-2019m-180Town of East Fishkill – Recreation Department Cash Receipts (2014M-95)
Town of East Fishkill Recreation Department Cash Receipts 2014M95
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Ulster County Probation Department – Restitution Payments (S9-20-8)
… the court when a probationer violated the court order. 16 of 29 restitution orders reviewed had uncollected restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/ulster-county-probation-department-restitution-payments-s9-20-8V.3.F Projects – V. Chart of Accounts (COA) Governance
… For further information, refer to Chapter IX – Federal Grants and Chapter XIX – Project Costing (PCIP) of this Guide …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v3f-projectsTown of Tyre - Long-Term Planning (2019M-61)
… A reserve plan which details justifications for reserves to be established or maintained, funding levels and plans for … and estimates of highway and bridge related expenditures to the Board, as required. Key Recommendations Develop and … multiyear financial and capital plans for a three- to five-year period. Adopt a formal reserve plan that …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… was to determine if the District has properly accounted for employee leave accruals for the period July 1, 2011, to … Oyster Bay in Nassau County. The District is governed by a Board of Education which comprises seven elected members. … properly accounted for employee leave accruals and made payments in accordance with collective bargaining agreements …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsInlet Common School District – Claims Processing (2023M-180)
… District (District) claims were adequately supported, for appropriate purposes, audited and approved before … Key Findings Claims that we reviewed were supported and for appropriate purposes but did not have evidence that they … to be paid. District officials used a debit card to pay for 60 purchases totaling $6,840 that were not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/22/inlet-common-school-district-claims-processing-2023m-180Kenmore-Town of Tonawanda Union Free School District – Electronic Records and Reports (2022M-62)
… - pdf] Audit Objective Determine whether Kenmore-Town of Tonawanda Union Free School District (District) officials … that addressed the creation, maintenance and storage of e-records, as required. Without a secure e-record storage … that addresses the creation, maintenance and storage of e-records. District officials generally agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2022/08/05/kenmore-town-tonawanda-union-free-school-district-electronic-records-andState Agencies Bulletin No. 2003
… 13 Bankruptcy order, a new Creditor Garnishment (ex. State Tax Levy, Student Loan), or a new Federal Levy order … to notify employees of new or amended garnishments per the agency responsibilities provided in Payroll Bulletin …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2003-update-garnishment-notification-reportsComptroller DiNapoli Releases School Audits
… A delay in state aid reimbursements for the Tuscarora Indian School has caused cash flow problems for the district. …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Opinion 92-24
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The opinion …
https://www.osc.ny.gov/legal-opinions/opinion-92-24Comptroller DiNapoli Releases School Audits
… better access to the financial workings of government. … NYS Comptroller Thomas P DiNapoli announced his office …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsOpinion 94-10
… the opinion. MUNICIPAL FUNDS -- Town Charges (human rights commission) TOWNS -- Powers and Duties (part-town human … et seq.) governs the establishment and operation of local commissions on human rights. Section 239-o of the … a local commission on human rights at one level of local government does not preclude establishment of a commission at …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Comptroller DiNapoli Releases State Audits
… State Department of Health: Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up) (2013-F-16) An … to 2,564 individuals enrolled in both Medicaid and Medicare. Auditors recommended the Department of Health (DOH) improve its detection of Medicare Part A coverage for Medicaid recipients and prevent …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsDiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… improper payments made by the Department of Health (DOH) for the Medicare buy-in program, maternity care, and drug and … York State Medicaid program is administered by DOH and is a federal, state, and local government funded program that … in termination or miscarriage; and $2.4 million was paid when the SMCP date of service preceded the birth by one to …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-payments