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Comptroller DiNapoli Releases Municipal Audits
… the district routinely overspent its budget for the three-year period from 2011 through 2013. In addition, the board … because the manager did not use historical trends or prior year amounts when producing budgets. During this same time, …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-municipal-auditsProcurement Practices
… Objective To determine whether the State University of New York – … assurance that funds are spent appropriately, are in the best interest of the State, and adequately safeguard … established in law and elsewhere, are in place to ensure that spending is appropriate and in the best …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesState Comptroller DiNapoli Releases Municipal & School Audits
… Prevention (SHP) Training (Nassau County) SHP training was not provided to all employees or any board members. Of the 120 total … the network could be accessed by unauthorized individuals. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/press/releases/2023/10/state-comptroller-dinapoli-releases-municipal-school-audits-0SUNY Bulletin No. SU-173
… Purpose To notify SUNY agencies of the modified eligibility for the following 403(b) … 02, 03, 04, 05, 06, 21, 28, 31 and 91 with the exception of employees of the State University Construction Fund Effective Date(s) …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-173-expanded-eligibility-suny-403b-tax-sheltered-annuity-plansState Comptroller DiNapoli Releases Municipal Audits
… Rockaway , Herkimer County and the Village of New Paltz . "In today's fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … and Software Management (Cayuga County) The council did not provide adequate oversight over hydroelectric power …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-municipal-audits-0UnitedHealthcare – Out-of-Network Providers Upcoding Selected Evaluation and Management Services
… Purpose To determine whether UnitedHealthcare sufficiently monitors … for higher-level Evaluation and Management services and to determine if out-of-network providers billed … of Civil Service (Civil Service) administers NYSHIP. In carrying out its responsibilities, Civil Service contracts …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/unitedhealthcare-out-network-providers-upcoding-selected-evaluation-and-management-servicesTown of Butternuts – Accounting and Reporting (2016M-323)
… Purpose of Audit The purpose of our audit was to examine the Town’s financial operations for the period … 24, 2016. Background The Town of Butternuts is located in Otsego County and had a population as of the 2010 Census … in one bank account. … The purpose of our audit was to examine the Towns financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2016/11/25/town-butternuts-accounting-and-reporting-2016m-323Comptroller DiNapoli Releases Municipal Audits
… , Town of Willsboro and the York Fire Department . “In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … written or verbal quotes should be obtained for purchases not required to be bid. Town officials review and update …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0Town of Minden – Budgeting (2014M-366)
… Purpose of Audit The purpose of our audit was to review the Town’s budgeting practices for … is governed by an elected five-member Town Board, has a population of approximately 4,300. Budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2015/05/29/town-minden-budgeting-2014m-366Freeport Union Free School District – IT Asset Management (S9-22-10)
… safeguarded information technology (IT) assets acquired or in use during the audit period. Key Findings District officials did not appropriately track or inventory IT assets, maintain … IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/freeport-union-free-school-district-it-asset-management-s9-22-10Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Purpose of Audit The purpose of our audit was to examine internal controls over claims processing and … The Poughkeepsie City School District is located in the City of Poughkeepsie, in Dutchess County. The District … services as the District’s claims auditor and the CPA did not perform the services in accordance with the obligations …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andState Comptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purposes. Credit card charges totaling $32,860 were either not adequately supported or did not comply with the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Municipal Audits
… Sanitary District No. 14 and the Village of Morris . "In today's fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … purposes. Credit card charges totaling $32,860 were either not adequately supported or did not comply with the …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases Municipal Audits
… and the Oneida County Department of Social Services . “In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … in the collective bargaining agreement. The board has not established a standard leave request form or other formal …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Wallace Fire District – Board Oversight (2024M-126)
… financial operations. Key Findings The Board did not provide adequate oversight of the District’s financial … funds are not adequately safeguarded and not spent in a prudent and economical manner. For example, the Board did not use competitive methods to purchase a used 2008 brush truck (mini pumper) that cost …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/04/04/wallace-fire-district-board-oversight-2024m-126Fuel Purchases
… Purpose To determine whether the whether the Rochester-Genesee … subsidiaries provide public transportation services in Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … the Authority had contracts with private fuel companies to supply diesel and unleaded regular gas to the two …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesState Agencies Bulletin No. 2141
… The OT limit for Tier 6 began in the State fiscal year 2012-2013 at $15,000. In accordance with Chapter 368 of … on changes to the Consumer Price Index for the one-year period ending September 30 of the previous year. Effective Dates: Effective beginning Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2141-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2023-employeesState Agencies Bulletin No. 2247
… The OT limit for Tier 6 began in the State fiscal year 2012-2013 at $15,000. In accordance with Chapter 368 of … on changes to the Consumer Price Index for the one-year period ending September 30 of the previous year. Effective Dates: Effective beginning Administration …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2247-tier-6-pensionable-overtime-ot-earnings-limit-plan-year-2024-employeesBond Anticipation Notes (BANs) Renewals Issued 2015 Through 2020
… expenses by the end of the next succeeding fiscal year or later, rather than the end of the current fiscal year. Memo Bill Text Status … Provides financial and …
https://www.osc.ny.gov/legislation/bond-anticipation-notes-bans-renewals-issued-2015-through-2020Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… (Supervisor) maintained complete, accurate and up-to-date accounting records and reports. Key Findings The Supervisors’ accounting records were not complete, accurate or up-to-date . As a result, … receipts totaling $4 . 8 million were not recorded timely in the Supervisor’s accounting records. 11 disbursements …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73