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Accounts Payable Advisory No. 35
… other types of payments and must receive prior approval from OSC to use this term. Agencies should contact …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/35-voucher-payment-termsChenango Bridge Fire Company – Cash Receipts and Disbursements (2014M-300)
… 1, 2013 through September 8, 2014. Background The Chenango Bridge Fire Company is a volunteer organization in Broome … Chenango Bridge Fire Company Cash Receipts and Disbursements 2014M300 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/chenango-bridge-fire-company-cash-receipts-and-disbursementsDiNapoli: Former Town Clerk Arrested in Mayfield Theft
… today for allegedly pocketing thousands of dollars in public funds, State Comptroller Thomas P. DiNapoli … Brown and New York State Police for their diligent work in helping us hold Ms. Hart accountable." Hart, 61, of Mayfield, was charged with two counts of grand larceny in the third degree, class D felonies, and released on her …
https://www.osc.ny.gov/press/releases/2018/06/dinapoli-former-town-clerk-arrested-mayfield-theftComptroller DiNapoli Releases Municipal Audits
… of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget transparency and … records maintained at the department did not match those in the town payroll register. Town of Hague – Departmental … under the LOSAP point system were accurate and complete. In addition, three volunteer firefighters, who are also …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Essex County Sheriff’s Department – Internal Controls Over Cash Receipts and Disbursements (2013M-35)
… to September 30, 2012. Background Essex County is located in northeastern New York State and has a population of … Cash receipts and disbursements were not processed in accordance with the policy. The civil clerk performed … were not properly accounted for, secured, and deposited in a timely manner. The civil clerk affixes the Sheriff’s …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-sheriffs-department-internal-controls-over-cash-receipts-andWatervliet City School District – Payroll and Claims Processing (2013M-4)
… purpose of our audit was to examine the District’s payroll and claims processing operations for the period July 1, 2011, … for the general fund, $1.76 million for special aid fund, and $780,000 for cafeteria fund. Key Findings The District’s … time each year for vacation, illness or personal use, and, in some cases, receive cash payments for a portion of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4City of Beacon – Internal Controls Over Cash Receipts and Information Technology (2012M-224)
… to May 31, 2012. Background The City of Beacon is located in Dutchess County, and has a population of approximately … for the collection and payment of delinquent taxes are not in compliance with the Law. City officials did not adopt a … City police and MTA officers to issue parking tickets in a sequential order and maintain copies of all tickets …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/city-beacon-internal-controls-over-cash-receipts-and-information-technology-2012mCounty of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… policy to provide guidance for employees involved in the billing and collection of solid waste and recycling … it was not comprehensive and the procedures included in the policy were not always adhered to. Authority officials … Routinely compare the amounts collected as recorded in the system and on manual receipts with the amounts …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andTown of Dunkirk – Justice Court (2013M-106)
… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately … funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always … that tickets are properly reported as paid or enforced in a timely manner. Ensure that cases reported to DMV as …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of approximately 35,000. … the interfund advances are repaid by the close of the year in which the loans were made. Establish formal, written …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState Comptroller DiNapoli Releases Municipal Audits
… Fire Company , Town of Ithaca and the Town of Smithtown . "In today's fiscal climate, budget transparency and … and file an annual report of foreign fire insurance funds. In addition, the board did not establish and implement … However, auditors found improvement opportunities in some areas were still needed. Town of Smithtown – …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-0Comptroller DiNapoli Releases School Audits
… School District and the Randolph Central School District. “In an era of limited resources and increased accountability, … and earning leave accruals to which they are entitled. In addition, district officials have not developed a … last three years, the district appropriated $941,081 more in unrestricted funds than needed because the district also …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-school-auditsDiNapoli: New York City Man Charged with Stealing Over $50,000 in Pension Benefits Meant for Deceased Sister-in-Law
… A 69-year-old Manhattan man, Randy Ray, was arrested today for allegedly … A 69yearold Manhattan man Randy Ray was arrested today for allegedly …
https://www.osc.ny.gov/press/releases/2024/09/dinapoli-new-york-city-man-charged-stealing-over-50000-pension-benefits-meant-deceased-sister-lawComptroller DiNapoli Releases Municipal Audits
… patrolman was not adequately supported by appropriate time sheets. Two full-time officers were improperly credited with …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… that schools make every dollar count,” DiNapoli said. “By auditing school district and charter school finances and … with the terms of employee contracts and approved by the board. Medina Central School District – Reserve Funds … but monitoring the project’s progress has been hampered by a lack of information. Sullivan West Central School …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-school-audits-1State Comptroller DiNapoli Statement on New York City's November Budget Update
… the missed opportunity to set aside additional monies in its Revenue Stabilization Fund in Fiscal Year 2022 when revenues significantly exceeded … the impact of pension returns falling below projections in Fiscal Year (FY) 2022, offset in part by savings though …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-statement-new-york-citys-november-budget-updateComptroller DiNapoli Releases School Audits
… District and the South Seneca Central School District . “In an era of limited resources and increased accountability, … 2014-15 fiscal year before making approximately $523,400 in budget transfers to correct 72 appropriation accounts that … – Financial Management (Cattaraugus County) Delays in billing and collecting tuition negatively impact the …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-school-audits-2Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… were submitted by approved providers, were processed in accordance with Medicaid requirements, and resulted in correct payments to the providers. The audit covered the … 2015, eMedNY processed about 264 million claims, resulting in payments to providers of about $28.5 billion. The claims …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, United HealthCare - Payments for … Davis Ethical Pharmacy, pleaded guilty to Grand Larceny in the Second Degree in Nassau County District Court. William Davis was sentenced … extent of implementation of 3 recommendations included in our initial audit report United HealthCare Payments for …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyCooperative Information Technology Services (2012MR-1)
… and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings for local governments. Schoharie County has …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1