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State Comptroller DiNapoli Releases Municipal Audits

… New York State Comptroller Thomas P. DiNapoli today announced … $7,559 in fuel costs if they had been able to use the New York State Office of General Services contract pricing … Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data …

https://www.osc.ny.gov/press/releases/2022/12/state-comptroller-dinapoli-releases-municipal-audits-0

DiNapoli: Fiscal Stress Remains Low in Villages

… designated in “moderate fiscal stress” were: Tannersville (Greene); Akron (Erie); Ardsley (Westchester); and West … Port Dickinson (Broome); Ardsley (Westchester); Hunter (Greene ); Fort Ann (Washington); Andover (Allegany); New … Square (Rockland); Elmira Heights (Chemung); Tannersville (Greene); Wurtsboro (Sullivan); Walden (Orange); Vernon …

https://www.osc.ny.gov/press/releases/2015/02/dinapoli-fiscal-stress-remains-low-villages

State Comptroller DiNapoli Releases School District Audits

… The board and district officials did not properly manage project change orders. The board and district officials did … policy that addressed the creation, maintenance, and storage of e-records, as required. Without a secure e-record storage system in place, there is a risk that unauthorized …

https://www.osc.ny.gov/press/releases/2022/08/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases School District Audits

… audits have been issued: George Junior Republic Union Free School District – Website Transparency (Tompkins County) … could not be found. Northport – East Northport Union Free School District – Extra-Classroom Activity Fund (Suffolk … taxes may have been higher than necessary. Wyandanch Union Free School District – Budget Review (Suffolk County) …

https://www.osc.ny.gov/press/releases/2022/04/state-comptroller-dinapoli-releases-school-district-audits

State Comptroller DiNapoli Releases Audits

… of Health: Medicaid Program – Improper Payments for Brand Name Drugs (2020-S-62) The audit identified $1.1 million in Medicaid overpayments for brand name prescription drugs where generic drugs were … for drugs that appear to be generic but were paid using brand name pricing methods. Department of Health: Medicaid …

https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-audits

Service Retirement Benefits – Special 20- and 25-Year Plans

… What is the pension benefit calculation for Section 383-e? … 383-e is a 20-year plan, for Tier 5 and 6 members only . What is the pension benefit calculation for Section 383-f? …

https://www.osc.ny.gov/retirement/members/383-e-383-f-plans/service-retirement-benefits

III.1 Statewide Financial System (SFS) Overview – III. Statewide Financial System (SFS)

… the Statewide Financial System Program (Program) through a partnership among the Office of the State … State established the Statewide Financial System Program through a partnership among the Office of the State …

https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii1-statewide-financial-system-sfs-overview

Clarence Fire District – Purchasing (2016M-297)

… District is a district corporation of the State, distinct and separate from the Town of Clarence, in Erie County. The … with the purchasing policy requiring the use of verbal and written quotes for purchases not subject to competitive …

https://www.osc.ny.gov/local-government/audits/fire-district/2016/11/04/clarence-fire-district-purchasing-2016m-297

Village of Monticello – Records and Reports (2020M-104)

… date. Periodic financial reports were not prepared for the Board of Trustees (Board) or department heads. Annual …

https://www.osc.ny.gov/local-government/audits/village/2020/12/23/village-monticello-records-and-reports-2020m-104

Lyncourt Union Free School District – Information Technology (2020M-121)

… - pdf ] Audit Objective Determine whether Lyncourt Union Free School District (District) officials adequately managed … network user accounts and developed a disaster recovery plan. Key Findings District officials did not adequately … accounts or develop and adopt a written disaster recovery plan. As a result, District has an increased risk that it …

https://www.osc.ny.gov/local-government/audits/school-district/2021/02/05/lyncourt-union-free-school-district-information-technology-2020m-121

Town of Marcy – Justice Court Operations (2020M-166)

… [ read complete report - pdf ] Audit Objective Determine whether the Town of … made reasonable efforts to collect payment on 12 pending traffic tickets (30 percent) of 40 tickets tested. Ensure the … monitor the work performed by the clerk and ensure pending traffic tickets are enforced in a timely manner. Upgrade the …

https://www.osc.ny.gov/local-government/audits/justice-court/2021/04/23/town-marcy-justice-court-operations-2020m-166

Town of Milo – Financial Condition (2020M-172)

… real property taxes and user fees were levied than needed to fund operations. The Board did not adopt realistic budgets … fund balances were excessive, ranging from 97 percent to 178 percent of 2020 expenditures. Key Recommendations … and have initiated or indicated they planned to initiate corrective action. …

https://www.osc.ny.gov/local-government/audits/town/2021/04/23/town-milo-financial-condition-2020m-172

Town of Springfield – Accounting Records and Reports (2020M-175)

… as required. The Board did not annually audit, or provide for an audit of, the Supervisor’s records and reports, as …

https://www.osc.ny.gov/local-government/audits/town/2021/05/07/town-springfield-accounting-records-and-reports-2020m-175

Town of North Collins - Recreation Department Cash Receipts (2020M-68)

Determine whether Recreation Department Department cash receipts were recorded and deposited in a timely and accurate manner

https://www.osc.ny.gov/local-government/audits/town/2020/07/24/town-north-collins-recreation-department-cash-receipts-2020m-68

Town of Knox – Town Clerk (2020M-72)

… reported and remitted late to the Supervisor for 21 months of the 24 months we examined. Prepare accountability analyses. As of December 31, 2019 the Clerk's bank account held an … to available cash. Perform an adequate annual audit of, or cause an audit of, the Clerk's records and reports. Town …

https://www.osc.ny.gov/local-government/audits/town/2020/07/31/town-knox-town-clerk-2020m-72

Town of Pendleton – Capital Projects (2024M-72)

… Determine whether Town of Pendleton Town capital projects projects were properly planned accounted for and …

https://www.osc.ny.gov/local-government/audits/town/2024/09/20/town-pendleton-capital-projects-2024m-72

Sherburne-Earlville Central School District – Emplolyee Benefits (2024M-67)

… vacation accruals were not properly reduced by a total of 18 days, valued at $8,640. 16 employees used 34 days of leave that were not recorded in the leave tracking system. … Nine employees had leave balances that exceeded end-of-school-year allowances by 18 days. Five employees were …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/sherburne-earlville-central-school-district-emplolyee-benefits-2024m-67

Seaford Fire District – Length of Service Award Program (2014M-319)

… controls over its Length of Service Award Program (LOSAP) for the period January 1, 2013 through March 31, 2014. … $1.8 million, and the District’s contribution for the 2013 LOSAP program year was $113,300. Key Findings The District’s LOSAP point system is not consistent with New York State …

https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/21/seaford-fire-district-length-service-award-program-2014m-319