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Town of Hempstead Local Development Corporation – Fund Balance (2021M-61)
… timeframe for doing so. The unrestricted fund balance grew to $2.4 million as of December 31, 2020. Allowing $2.4 million to accumulate and sit idle without a specific purpose to … of our findings and recommendations but indicated they have initiated corrective action. Appendix B includes our …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/02/town-hempstead-local-development-corporation-fund-balanceVillage of Sylvan Beach – Board Oversight (2013M-34)
… 2011, to July 31, 2012. Background The Village of Sylvan Beach is located in the Town of Vienna in Oneida County and … Village of Sylvan Beach Board Oversight 2013M34 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/10/village-sylvan-beach-board-oversight-2013m-34Connetquot Central School District - Financial Management (2019M-180)
… report - pdf] Audit Objective Determine whether the Board and District officials effectively managed the District’s … Determine whether the Board and District officials effectively managed the Districts …
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)
… The Town of East Fishkill is located in Dutchess County and has a population of approximately 29,000. It is governed by an elected four-member Town Board and an elected Town Supervisor. General fund expenditures for … not adopted any policies concerning the collection of cash and Town officials have not provided written procedures for …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95Buffalo City School District - Charter School Tuition Billing (2019M-122)
… officials ensured that charter school tuition billing for Public Excess Cost Aid (PECA) was accurate. Key Findings … amounts was used. As a result, the District overpaid for charter school tuition by $1 million (18 percent of PECA … officials did not adopt written policies or procedures for charter school tuition billing. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/08/23/buffalo-city-school-district-charter-school-tuition-billing-2019m-122Camden Central School District - Claims Audit Process (2019M-124)
… Report the results of the claims auditing process directly to the Board. Key Recommendations Ensure no claims, other than those allowed under law, are paid prior to the claims auditor’s audit and approval. Ensure all claims … before they are paid. Ensure the claims auditor reports to the Board of Education. District officials agreed with our …
https://www.osc.ny.gov/local-government/audits/school-district/2019/08/23/camden-central-school-district-claims-audit-process-2019m-124Town of Grand Island - Information Technology (2019M-34)
… compliance. Town officials did not review the inventory of IT hardware and do not maintain an inventory of software or data. Town employees were not provided with IT … for CUP compliance. Periodically review the inventory of IT assets and expand it to include software and data. …
https://www.osc.ny.gov/local-government/audits/town/2019/08/23/town-grand-island-information-technology-2019m-34Herkimer County Community College - Procurement (2019M-186)
… goods and services. Key Findings The purchasing policy is outdated and inconsistent with purchasing procedures and is not communicated to all … procedures do not address the solicitation of competition for professional services and insurance. The College …
https://www.osc.ny.gov/local-government/audits/community-college/2019/12/06/herkimer-county-community-college-procurement-2019m-186Wainscott Common School District - Claims Auditing (2018M-240)
… report - pdf] Audit Objective Determine whether the Board of Education (Board) adequately audited claims before payment … that the Board, as a whole, performed a thorough audit of claims that not only ensured that claims were adequately … Board, together with the warrant. Perform a thorough audit of each claim before approving the claims for payment. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/wainscott-common-school-district-claims-auditing-2018m-240Orient Fire District – Cash Reserves and Credit Cards (2015M-319)
… Purpose of Audit The purpose of our audit was to assess the District’s controls over cash … The Orient Fire District is a district corporation of the State, distinct and separate from the Town of Southold, Suffolk County, in which it is located. The …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/03/04/orient-fire-district-cash-reserves-and-credit-cards-2015m-319Town of Tyre - Long-Term Planning (2019M-61)
… did not: Submit an annual inventory list and estimates of highway and bridge related expenditures to the Board, as … formal reserve plan that includes the accumulation and use of reserve funds, and analyze existing reserve fund levels … highway inventory list and agreement for the expenditure of highway money, including the anticipated costs. Town …
https://www.osc.ny.gov/local-government/audits/town/2019/05/29/town-tyre-long-term-planning-2019m-61True North Rochester Preparatory Charter School - Financial Oversight (2019M-206)
… by its contract. Receive documentation that supported the service fees and reimbursements paid to the Company. Earn up … contain clear language and thoroughly detail each party’s rights and responsibilities. Ensure all services and benefits …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/06/true-north-rochester-preparatory-charter-school-financial-oversight-2019mComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … restrict users’ financial software application permissions to only those functions that are necessary for their job … confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-audits-1Opinion 94-10
… the governing board of any county, city, village or town to create a commission on human rights. Sections 239-q and … (compare General Municipal Law, §240 which, with respect to municipal recreation programs, defines municipality as … must be established and operated on a townwide basis. As to the establishment of a joint commission, although article …
https://www.osc.ny.gov/legal-opinions/opinion-94-10Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … restrict users’ financial software application permissions to only those functions that are necessary for their job … confirmed that the former district treasurer attempted to manipulate her paid leave accruals by adding 60 …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases State Audits
… the risk that equipment may be misappropriated, or used for personal use. In a follow-up, auditors found the … implemented. State Department of Health: Medicaid Payments for Medicare Part A Beneficiaries (Follow-Up) (2013-F-16) An … identified $14 million in potential Medicaid overpayments for claims pertaining to 2,564 individuals enrolled in both …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsOpinion 92-24
… as an official newspaper. A town board is not required to designate an official newspaper, but if it elects to do so the board must follow the order of selection set … be designated an "official newspaper" of a town pursuant to Town Law, §64(11). In general, to constitute a "newspaper" …
https://www.osc.ny.gov/legal-opinions/opinion-92-24DiNapoli Finds Over $100 Million in Inappropriate Medicaid Payments
… Medicaid program provides critical health care services to millions of New Yorkers but the program is dogged by … abuse in the system. DOH should act on our recommendations to ensure significant unnecessary expenses and preventable … program that provides a wide range of medical services to economically disadvantaged populations, including …
https://www.osc.ny.gov/press/releases/2021/11/dinapoli-finds-over-100-million-inappropriate-medicaid-paymentsDiNapoli: Former Mechanics at State Police Garage Charged With Public Corruption and Grand Larceny
… state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30,000 in auto parts and supplies from the state. The thefts … police vehicles for the Troop D headquarters based in Oneida. They allegedly used a state police paid account to … state police mechanics Jeffrey Rapasadi and David Relyea in the theft of nearly $30000 in auto parts and supplies from …
https://www.osc.ny.gov/press/releases/2021/05/dinapoli-former-mechanics-state-police-garage-charged-public-corruption-and-grand-larcenyState Agencies Bulletin No. 2006
… Purpose: The purpose of this bulletin is to provide information and processing instructions regarding … Association (NYSCOPBA), and Council 82 (C82) allows DOCCS to establish a temporary overtime rate of 2.5 times the … in certain titles. The new overtime rate shall apply to all overtime earned during shifts that begin at or after …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2006-pilot-program-establishing-temporary-overtime-rate-employees-certain