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Village of Rhinebeck – Water Fees (2013M-311)
… were inadequately segregated, unpaid water bills were not accurately re-levied, water bills were not prepared in accordance with the Village’s local law, and the Board did not approve all customer account adjustments the Clerk made …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Opinion 92-47
… (of E911 surcharge moneys) COUNTY LAW, §307: Emergency 911 (E911) System surcharge moneys need not be segregated in a separate bank account. Interest earned … purpose. You ask whether a county must segregate Emergency 911 (E911) System surcharge moneys in a "separate account". …
https://www.osc.ny.gov/legal-opinions/opinion-92-47Unified Court System Bulletin No. UCS-305
… Payment (JLP) and to provide instructions for payments not processed automatically. Affected Employees: Employees in … the April 2022 JLP payment, see Agency Actions – Payments Not Processed Automatically . OSC Actions: OSC will process … effective date of the Longevity Payment. Control-D Reports Available After Processing: The following Control-D report …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-305-april-2022-unified-court-system-ucs-judicial-longevity-paymentHancock Central School District – School Lunch Operations (2015M-176)
… Purpose of Audit The purpose of our audit was to determine whether District officials ensured that meals offered to students were nutritious and prepared in the most …
https://www.osc.ny.gov/local-government/audits/school-district/2015/11/20/hancock-central-school-district-school-lunch-operations-2015m-176State Agencies Bulletin No. 1858
… uncashed as of March 26, 2021 will be stopped and the funds will be remitted to the NYS Office of Unclaimed Funds (OUF) in April of 2021. Effective Dates … to the OUF in April of 2021. Employees can visit the Unclaimed Funds - Search for Lost Money website to search for …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1858-outreach-escheatment-2019-uncashed-payroll-checksCity of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… Purpose of Audit The purpose of our audit was to evaluate the City’s financial condition and to examine internal controls over cash receipts from …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mOpinion 89-14
… TAXES AND ASSESSMENTS -- Payments (collecting officer may not solicit stamped envelopes for mailing tax receipts) REAL PROPERTY TAX LAW, §986(1): A collecting officer may not request persons paying their taxes by mail who desire a … such receipts must be mailed at town expense, a town may not require taxpayers to submit self-addressed stamped …
https://www.osc.ny.gov/legal-opinions/opinion-89-14Westchester County - Financial Condition (2018M-151)
… obligation of $159.8 million in 2017 (7.6 percent of the budget), an increase of $25.1 million (18.6 percent) since …
https://www.osc.ny.gov/local-government/audits/county/2018/10/23/westchester-county-financial-condition-2018m-151United HealthCare – Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in … audit report, United HealthCare - Payments for Fraudulent and Improper Claims Submitted by Davis Ethical Pharmacy (Report 2012-S-10). Background Our …
https://www.osc.ny.gov/state-agencies/audits/2016/02/18/united-healthcare-payments-fraudulent-and-improper-claims-submitted-davis-ethical-pharmacyLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… years were $2,400. Key Findings The Business Officers did not establish adequate internal controls over cash receipts … made $18,100 in questionable disbursements that were not supported by invoices or authorized by the Department’s … Officers. Bank withdrawals and expenditures over $500 were not authorized by the membership and cash disbursement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025Village of Medina – Ambulance Service Billings (2014M-326)
… is approximately $5 million. Key Findings The Board did not adequately monitor ambulance billings and amounts collected and did not have sufficient procedures in place to enforce unpaid … by the patient care records and the billing rates did not agree or the billing agent’s records did not indicate the …
https://www.osc.ny.gov/local-government/audits/village/2015/05/01/village-medina-ambulance-service-billings-2014m-326Copiague Union Free School District – Check Signing (2015M-181)
… Purpose of Audit The purpose of our audit was to examine the District’s check … one of the Board President, District Clerk or Treasurer to sign checks, whereas New York State Education Law requires …
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/09/copiague-union-free-school-district-check-signing-2015m-181Stamford Central School District – Fund Balance Management (2022M-199)
… balance. Key Findings The Board and District officials did not effectively manage the District’s fund balance. As a result, they were not transparent with taxpayers, and the District levied more … points). Four of the District’s 11 reserves were not reasonably funded, or used to pay related expenditures, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/04/14/stamford-central-school-district-fund-balance-management-2022m-199Town of Chautauqua – Fiscal Stress (2013M-220)
… approximately $1.3 million. Key Findings The Board did not develop reasonable budget estimates for the general town-wide fund and did not properly monitor and control actual activity against … at December 31, 2012. The Board and Town officials have not developed a comprehensive multiyear financial plan to …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-chautauqua-fiscal-stress-2013m-220Unified Court System Bulletin No. UCS-298
… Bonus (JLO) and provide instructions for payments not processed automatically. Affected Employees Employees in … and Has a Payroll Status of Active, Leave With Pay not due to a COVID-19 Leave (action reason codes PLA/19F, … effective date of the Longevity Bonus. Control-D Reports Available After Processing The following Control-D report …
https://www.osc.ny.gov/node/126261Buffalo Academy of Science Charter School – School Building Lease (2013M-138)
… approximately $5 million. Key Finding The Board did not ensure that it appropriately identified and evaluated available options before deciding to lease a building. The … acquire and renovate a building on the Board’s behalf was not transparent, and we question whether it was an arm’s …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/buffalo-academy-science-charter-school-school-building-lease-2013m-138Town of Genesee Falls – Fiscal Stress (2013M-146)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial … of revenue shortfalls, and the Board allowed budgets to be over-expended. Specifically, the highway fund …
https://www.osc.ny.gov/local-government/audits/town/2013/06/12/town-genesee-falls-fiscal-stress-2013m-146Village of Greenwich – Justice Court Operations (2014M-023)
… and an appointed court clerk. Key Findings The Justice did not consistently perform bank reconciliations and did not compare the reconciled bank balance with her manual cash … has been printed and issued. Further, Court officials did not use manual press numbered duplicate receipts as a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Holley Central School District – Financial Condition (2013M-342
… fund balance to reduce the tax levy, these funds were not needed because the budgeting practices generated …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342DiNapoli: Financial Records of 500 Public Authorities Now on www.openbooknewyork.com
… more than 500 state and local public authorities is now available at Open Book New York … date the payment was made. About six million payments are available for searching. Open Book New York also contains … more than 500 state and local public authorities is now available at Open Book New York httpwwwopenbooknewyorkcom a …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-financial-records-500-public-authorities-now-wwwopenbooknewyorkcom