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Town of Oneonta – Town Clerk (2021M-59)
… audit period in a timely manner. However, the Clerk did not always deposit fees within the required time frame. The Clerk did not: Deposit $5,266 in fees collected within the required …
https://www.osc.ny.gov/local-government/audits/town/2021/07/02/town-oneonta-town-clerk-2021m-59Village of Gowanda - Sewer Financial Operations (2019M-199)
… Key Findings The Board overestimated revenues by $379,000 in fiscal years 2014-15 through 2018-19, resulting in net operating deficits in the sewer fund totaling … approximately $295,000. The Board did not document a basis for, or adequately monitor, shared service costs, …
https://www.osc.ny.gov/local-government/audits/village/2019/12/20/village-gowanda-sewer-financial-operations-2019m-199Town of Berlin – Internal Controls Over Water District No. 2 Operations (2015M-51)
… 1, 2013 through November 30, 2014. Background The Town of Berlin is located Rensselaer County and has a population of …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-berlin-internal-controls-over-water-district-no-2-operations-2015m-51Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… March 31, 2016. Background The Vischer Ferry Volunteer Fire Company provides fire protection services for the Vischer Ferry Fire District in Saratoga County. The Company is governed by …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mTown of Mooers - Highway Asset Accountability (2020M-35)
… assets. Key Findings The Highway Superintendent did not maintain a complete and up-to-date inventory of … assets were not properly disposed of. Town officials did not adequately monitor fuel use, which resulted in 9,216 …
https://www.osc.ny.gov/local-government/audits/town/2020/06/05/town-mooers-highway-asset-accountability-2020m-35Phelps-Clifton Springs Central School District – Network Access (2021M-35)
… Maintain detailed, up-to-date inventory records for all computer hardware and software. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2021/06/25/phelps-clifton-springs-central-school-district-network-access-2021m-35Danby Fire District – Claims Audit (2020M-149)
… were proper District expenditures. Key Findings The Board did not adequately audit claims and it authorized some … $9,200 that could not be paid prior to Board approval. Did not follow its credit card usage policy requiring …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/danby-fire-district-claims-audit-2020m-149Town of Virgil – Board Oversight (2015M-40)
… November 3, 2014. Background The Town of Virgil is located in Cortland County and has a population of approximately 2,400. The Town is governed by … The Board did not ensure that adequate controls were in place over the billing and collecting of water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2015/06/05/town-virgil-board-oversight-2015m-40Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Board’s control over tuition reimbursement and procurement for the period January 1, 2012 through October 31, 2013. … a five-member Board of Trustees. Budgeted appropriations for 2013 totaled approximately $1.3 million. Key Findings The … policy to solicit competition before awarding contracts for professional services. … Lakeview Public Library Tuition …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104Orchard Park Public Library – Audit of Claims (2016M-191)
… Park in Erie County. The Library is a member of the Buffalo and Erie County Library System according to a written …
https://www.osc.ny.gov/local-government/audits/library/2016/08/19/orchard-park-public-library-audit-claims-2016m-191State Comptroller DiNapoli Releases School District Audit
… forecasts. Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-school-district-auditTown of Wright – Financial Operations (2014M-277)
… June 30, 2014. Background The Town of Wright is located in Schoharie County and has a population of approximately 1,540. The Town is governed by … Town. Budgeted appropriations for the general fund in 2014 totaled approximately $300,000. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2015/04/10/town-wright-financial-operations-2014m-277University Preparatory Charter School for Young Men – Student Enrollment and Billing (2013M-292)
… the School’s student enrollment and billing process for the period July 1, 2011 through July 16, 2013. Background The University Preparatory Charter School for Young Men is located in the City of Rochester and is … by a 10-member Board. The School’s budgeted appropriations for the 2013-14 fiscal year are approximately $4.9 million. …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/24/university-preparatory-charter-school-young-men-student-enrollment-andYour Membership Tier – Special 20- and 25-Year Plans
… about your benefits, please submit your question using our secure contact form , or call us toll-free at 866-805-0990. …
https://www.osc.ny.gov/retirement/publications/1517/your-membership-tierBenefits Advisement Services for Individuals With Disabilities Seeking Employment (Follow-Up)
… about going to work. Specifically, the Commission tasked OMH, in partnership with other State agencies, with … 1, 2015 through January 12, 2021, was to determine if OMH had effectively addressed the findings and recommendation … to benefits advisement in the Report. The audit found that OMH designed and launched a benefits advisement system, Work …
https://www.osc.ny.gov/state-agencies/audits/2023/06/22/benefits-advisement-services-individuals-disabilities-seeking-employment-followState Comptroller DiNapoli Releases Audits
… deposits to accounts; and ensuring all accounts are used for appropriate business purposes. These weaknesses increased … Compliance with the Reimbursable Cost Manual (2016-S-42) For the three fiscal years ended June 30, 2015, auditors … 2013, concluded that the division did not properly account for or track seized assets. In a follow-up, auditors found …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-releases-auditsMedicaid Program – Overpayments for Medicare Part C Claims
… of Health’s (DOH) automated claims processing and payment system. When submitting claims, providers are … to determine whether a billed service is eligible for payment as well as the correct payment amount. Key Findings … risk-based approach, to identify and review hospitals that bill questionable Part C claims, including the hospitals …
https://www.osc.ny.gov/state-agencies/audits/2024/12/04/medicaid-program-overpayments-medicare-part-c-claimsState Comptroller DiNapoli Releases School Audits
… approximately $60 billion in federal, state and local funds. For additional background or a comment on a specific … School District – Transportation State Aid and Reserve Funds (St. Lawrence County) The district did not apply for … expenditures that could have been paid for with reserve funds, five of which appear to be overfunded by more than $18 …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0Examination of Unemployment Insurance Willful Overpayments
… properly assessed penalties in accordance with Federal and State law for unemployment insurance (UI) overpayments that … a willful misrepresentation, a penalty shall be imposed on the claimant. Key Findings We found NYDOL did not …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/examination-unemployment-insurance-willful-overpaymentsGreene County Industrial Development Agency – Management Practices (2013M-95)
… related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the construction of an aircraft component assembly facility; and the sale of land, a line-of-credit and the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-management