Search
Terryville Fire District – Treasurer’s Duties (2017M-136)
… Purpose of Audit The purpose of our audit was to determine whether the Board provided adequate oversight of the Treasurer’s duties for the period January 1, 2016 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/09/08/terryville-fire-district-treasurers-duties-2017m-136Town of Carrollton – Justice Court Operations (2018M-21)
… Objective Determine whether Justice Court (Court) fines and fees were properly accounted for. Key Findings The Justices' cash balances exceeded known liabilities by a combined total of approximately $6,340 as of October 12, 2017, and Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2018/05/11/town-carrollton-justice-court-operations-2018m-21Shenendehowa Central School District – Claims Processing (2016M-137)
… of Clifton Park, Halfmoon, Ballston, Malta, Stillwater and Waterford in Saratoga County. The District, which … function to ensure that claims were properly itemized and supported; the goods or services had been received and were for proper purposes; and the claims were audited and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/shenendehowa-central-school-district-claims-processing-2016m-137Gloversville Public Library – Claims Processing (2014M-81)
… Background The Gloversville Public Library is located in the City of Gloversville, Fulton County, and serves the …
https://www.osc.ny.gov/local-government/audits/library/2014/06/27/gloversville-public-library-claims-processing-2014m-81Town of Croghan – Financial Management (2014M-340)
… Town of Croghan – Financial Management (2014M-340) Purpose of Audit The purpose of our audit was to review the Town’s financial management …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-croghan-financial-management-2014m-340Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial … The Johnson City School District is located in the Village of Johnson City and the Towns of Union, Maine, Chenango and …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Valley Stream 24 Union Free School District – New Hire Paperwork (2022M-189)
… [read complete report – pdf] Purpose of Audit The purpose of our audit was to determine whether District officials … and filed. Background The District serves the Town of Hempstead in Nassau County. The District is governed by a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/03/17/valley-stream-24-union-free-school-district-new-hire-paperwork-2022m-189Depew Union Free School District – Investment Program (2023M-77)
… School District (District) officials developed and managed a comprehensive investment program. Key Findings District … not develop and manage a comprehensive investment program. The Business Administrator (BA) and District officials did not invest available funds in financial institutions that offered higher interest rates, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/depew-union-free-school-district-investment-program-2023m-77Opinion 2005-1
… to pursuing the collection of unpaid user fees, there is case law indicating that the failure to seek recoupment of … fees. What constitutes a reasonable step may vary from case to case. In general, however, collection efforts may include, as …
https://www.osc.ny.gov/legal-opinions/opinion-2005-1Opinion 92-30
… 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-92-30Opinion 88-13
… This opinion represents the views of the Office of the State Comptroller at the time it was rendered. The … bear on the issues discussed in the opinion. CONFLICTS OF INTEREST -- Insurance Transactions (village mayor as …
https://www.osc.ny.gov/legal-opinions/opinion-88-13CUNY Bulletin No. CU-800
… Plant Tender Titles. Affected Employees: CUNY employees in the titles of High Pressure Plant Tender are affected. … employees, the agency must submit the following: For all rate increases, request a Pay Change using the … has worked in more than one agency but has been paid by all agencies in the same Employee Record Number since the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-800-cuny-retroactive-rate-increases-high-pressure-plant-tenderErrors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Follow-Up)
… Purpose To determine the implementation status of the four recommendations made in our initial audit report, Errors in Identification of 340B Providers in the Medicaid Drug Rebate Program (Report … audit objective was to determine whether the Department of Health (Department) accurately excluded 340B drugs from …
https://www.osc.ny.gov/state-agencies/audits/2018/10/23/errors-identification-340b-providers-medicaid-drug-rebate-program-followComptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Addison – Supervisor’s Fiscal Responsibilities (Steuben … responsibilities because he failed to provide oversight of the bookkeeper, who performs all financial duties, … making transfers directly from the bank accounts of the independently elected town clerk and justice. Village …
https://www.osc.ny.gov/press/releases/2019/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli Releases January State Cash Report
… totaled nearly $62.7 billion through Jan. 31, a decline of $658.3 million or 1 percent from the same period last … watching closely to see if revenues meet the Division of the Budget's projected growth." Through the first 10 months of the fiscal year, All Funds receipts totaled nearly $126.5 …
https://www.osc.ny.gov/press/releases/2017/02/dinapoli-releases-january-state-cash-reportDiNapoli Releases November State Cash Report
… Budget Financial Plan projections by $553.3 million and were below mid-year projections by $369.7 million, … Medicaid (up $2.8 billion, primarily from federal sources) and other public health programs (up $1.7 billion largely … was $308.7 million lower than the latest projections, and $603.3 million higher than initial estimates. The General …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-releases-november-state-cash-reportEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period July 1, 2012 Through December 31, 2012 (Follow-Up)
… of the three recommendations made in our audit report, New York State Health Insurance Program: Empire … of implementation of 3 recommendations made in our audit report NYS Health Insurance Program Empire BlueCross BlueShield …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-july-1-2012-throughEmpire BlueCross BlueShield – Selected Payments for Special Items for the Period January 1, 2012 Through June 30, 2012 (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations made in our audit report, New … benefits plan for NYSHIP. The New York State Department of Civil Service contracts with Empire BlueCross BlueShield …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/empire-bluecross-blueshield-selected-payments-special-items-period-january-1-2012-throughCity of Yonkers – Budget Review (B6-16-10)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … 2016-17 fiscal year are reasonable. Background The City of Yonkers is authorized to issue debt totaling $45 million …
https://www.osc.ny.gov/local-government/audits/city/2016/05/19/city-yonkers-budget-review-b6-16-10Elmcrest Children’s Center, Inc. – Compliance With the Reimbursable Cost Manual
… Elmcrest is a not-for-profit organization located in Syracuse, New York that operates a special education … 30, 2014, Elmcrest reported approximately $2.2 million in reimbursable costs on its CFR for one rate-based preschool … fiscal year ended June 30, 2014, Elmcrest claimed $54,250 in ineligible costs for the ratebased preschool special …
https://www.osc.ny.gov/state-agencies/audits/2017/05/24/elmcrest-childrens-center-inc-compliance-reimbursable-cost-manual