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DiNapoli: Perry Ambulance Service Manager Charged With Embezzlement
… to New York State Comptroller Thomas P. DiNapoli. The arrest was the product of a joint investigation by DiNapoli, … continued partnership in fighting corruption.” “Today’s arrest was the result of a lengthy investigation by the State …
https://www.osc.ny.gov/press/releases/2019/11/dinapoli-perry-ambulance-service-manager-charged-embezzlementManagement of Cash and Investments
… a Headquarters, which provides administrative support for the seven constituent agencies. Key Findings MTA follows … Establish a written investment plan which includes yield expectations and perform documented analysis demonstrating performance against the yield expectations. Other Related Audits/Reports of Interest None …
https://www.osc.ny.gov/state-agencies/audits/2013/02/13/management-cash-and-investmentsVillage of Horseheads – Claims Auditing and Disbursements (2023M-134)
… were audited prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted … of claims and supporting documentation and transmit an order to pay claims. Ensure that claims contain sufficient … claims. Periodically review and determine the necessity of telephone and Internet services for usefulness. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134Hammondsport Central School District – Multiyear Planning (2024M-54)
… balance plan did not include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments or detail the total interest earned; permitted uses of excess …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54City of Amsterdam – Records and Reports (2013M-266)
… Purpose of Audit The purpose of our audit was to review the City’s accounting records and … period June 1, 2011 to March 31, 2013. Background The City of Amsterdam is located in Montgomery County and has … City of Amsterdam Records and Reports 2013M266 …
https://www.osc.ny.gov/local-government/audits/city/2014/01/03/city-amsterdam-records-and-reports-2013m-266Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wellsville Central School District – Financial Management (2017M-159)
… period July 1, 2013 through April 19, 2017. Background The Wellsville Central School District is located in the Towns of Alma, Andover, Independence, Scio, Wellsville and Willing in Allegany County. The District, … Wellsville Central School District Financial Management …
https://www.osc.ny.gov/local-government/audits/school-district/2017/12/29/wellsville-central-school-district-financial-management-2017m-159Pember Library and Museum – Board Oversight of Financial Activities (2013M-285)
… violated this stipulation by spending $138,458 of principal. While the Board reviewed bills prior to payment, … Comply with the Foundation Agreement and not use the principal of the Foundation investment account. Require a …
https://www.osc.ny.gov/local-government/audits/library/2014/01/03/pember-library-and-museum-board-oversight-financial-activities-2013m-285Rombout Fire District – Board Oversight of Financial Activities (2017M-88)
… them. The Board designated a financial advisor to act as custodian of the District’s funds, instead of a bank or trust …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/28/rombout-fire-district-board-oversight-financial-activities-2017m-88Richland Fire District – Board Oversight (2016M-374)
… distinct and separate from the Town of Richland in Oswego County. There is one fire company located within the … Key Findings The out-of-state insurance tax, known as foreign fire insurance money, was placed in the District’s … and commingled with the District’s other funds. An annual foreign fire insurance report has not been filed with OSC for …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/01/27/richland-fire-district-board-oversight-2016m-374Watertown Housing Authority – Internal Controls Over Claims Processing (2012M-221)
… effective, we found the Authority’s management provided weekend trips for five retirees costing $4,962, which … of long and faithful service. However, the values of these weekend trips were more than nominal amounts and we believe beyond tokens of appreciation. Accordingly, the weekend trips could be considered as gifts of public funds, …
https://www.osc.ny.gov/local-government/audits/city/2013/02/01/watertown-housing-authority-internal-controls-over-claims-processing-2012m-221West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… staying within the statutory limit. Three of 5 reserve funds were overfunded and potentially unnecessary. District … trends or other identified analysis and use surplus funds as a financing source for funding one-time …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andWeedsport Central School District – Financial Management (2016M-94)
… have not formally analyzed the balances in reserve funds to determine if the amounts are appropriate for the … factors that could affect the plans. Analyze reserve funds to ensure balances are best aligned with the District’s …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/weedsport-central-school-district-financial-management-2016m-94Town of Riverhead – Allocation of Administrative Costs (2012M-247)
… to other departments and districts accounted for in other funds. However, we found that the allocation method is not … of the $2,980,750 that was allocated in 2012 to 11 funds. Key Recommendations Continue to develop an allocation …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-riverhead-allocation-administrative-costs-2012m-247Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… of our audit was to review the District’s cash receipts and disbursements for the period January 1, 2016 through May 1, 2017. Background The Chautauqua County Soil and Water Conservation District (District) provides services and funds projects to improve and maintain wildlife habitat, …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Candor – Fund Balances (2014M-157)
… available for use in each of the four major operating funds has either increased significantly or remained at a … not formally documented any of these plans or set aside funds in reserves for these purposes. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2014/08/01/town-candor-fund-balances-2014m-157DiNapoli: Special Education Providers Shortchanging Special Needs Children
… including spending on vehicles, travel, apartment rentals, jewelry, entertainment and cell phones. In several instances, …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-special-education-providers-shortchanging-special-needs-childrenVII.10.D Cash Advance Payment Types – VII. State Revenues and Appropriated Loan Receivables
… It is in the State’s best interest to use cost effective payment methods and to avoid the expenses … It is in the States best interest to use cost effective payment methods and to avoid the expenses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10d-cash-advance-payment-typesNY ABLE Program Helps New Yorkers With Disabilities and Their Families Cover Costs
… expenses.** These include costs for education, health and wellness, transportation and housing, among other expenses. …
https://www.osc.ny.gov/press/releases/2017/10/ny-able-program-helps-new-yorkers-disabilities-and-their-families-cover-costsDiNapoli Releases Executive Budget Report
… include continued inflation, the impact of interest rate hikes and disruptions related to Russia’s invasion of … inflation expected to remain elevated and additional rate hikes expected in 2023, consumer and business spending could …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-releases-executive-budget-report