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Limestone Volunteer Firemen, Inc. – Controls Over Financial Activities (2014M-219)
… Limestone Volunteer Firemen, Inc. fire company is located in the Town of Carrollton within the Carrollton Joint Fire District, in Cattaraugus County. The Company, which is governed by a … and receipt functions, and we found approximately $38,000 in unsupported disbursements that may not have been for …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/11/21/limestone-volunteer-firemen-inc-controls-over-financial-activities-2014mSUNY Bulletin No. SU-243
… meet the above criteria on 11/16/16 (Administration PP 16L Pay End Date) or 11/30/16 (Administration PP17L Pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-243-2016-discretionary-award-psnu-employees-represented-unitedDiNapoli: NYS Office for the Aging Falling Short Funding Program for Seniors
… The New York State Office for the Aging (NYSOFA) failed to spend millions of dollars on … Thomas P. DiNapoli. “There are older New Yorkers waiting for services to help them remain independent and out of nursing homes, but the Office for the Aging isn’t doing enough to make sure the funding for …
https://www.osc.ny.gov/press/releases/2022/01/dinapoli-nys-office-aging-falling-short-funding-program-seniorsOversight of New York State Forest Tax Programs (Follow-Up)
… of implementation of the two recommendations included in our initial audit report, Oversight of New York State Forest … oversight of the committed land. The objective of our initial report, issued April 20, 2022, was to determine … environmental benefits of the State’s forest resources. Our audit covered tax exemptions granted under the 480 and …
https://www.osc.ny.gov/state-agencies/audits/2023/12/05/oversight-new-york-state-forest-tax-programs-followOpinion 99-4
… or any other legal entity" ( id ., §858[11]), and to "do all things necessary or convenient to carry out its purposes … ... any land, any building or other improvement, and all real and personal properties located within the state of …
https://www.osc.ny.gov/legal-opinions/opinion-99-4Village of New York Mills – Justice Court (S9-14-4)
… reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. … and four Trustees, governs the Village and is responsible for overseeing the Court’s general management and financial … operations. The Justice Court’s budgeted appropriations for 2013 were $43,284. The Village had one Justice, Robert …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Town of Dannemora – Town Hall/Highway Garage Capital Project (2013M-230)
… Town’s management of the Town Hall/highway garage capital project for the period January 1, 2007 to May 31, 2013. … 2009 and 2013, the Board expanded the scope of this project and increased the project budget from the original estimate of $602,620 to … Town of Dannemora Town HallHighway Garage Capital Project 2013M230 …
https://www.osc.ny.gov/local-government/audits/town/2013/12/13/town-dannemora-town-hallhighway-garage-capital-project-2013m-230Town of Lincoln – Financial Management (2013M-245)
… Purpose of Audit The purpose of our audit was to review the Town’s financial management … 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Parish – Board Oversight (2012M-240)
… that goods were received or services were rendered as part of their audit of claims and that Village officials and …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240UnitedHealthcare Insurance Company of New York – Overpayments for Physician-Administered Drugs
… drug is an outpatient drug (other than a vaccine) that is usually administered by a health care …
https://www.osc.ny.gov/state-agencies/audits/2023/09/13/unitedhealthcare-insurance-company-new-york-overpayments-physician-administered-drugsNY State Comptroller DiNapoli Statement on Pew Charitable Trusts Ranking State Pension Fund One of Top in Nation
… in the nation." According to Pew, only New York (91%), South Dakota (97%), Tennessee (94%) and Wisconsin (99%) were at … States, with an estimated $209.1 billion in assets under management as of Dec. 31, 2017. The Fund holds and invests …
https://www.osc.ny.gov/press/releases/2018/04/ny-state-comptroller-dinapoli-statement-pew-charitable-trusts-ranking-state-pension-fund-one-topState Comptroller DiNapoli Releases School Audits
… County) District officials did not seek competition for the services of 16 of 20 professional service providers … board policy. Although auditors found the purchases were for legitimate purposes, officials do not have assurance that … most claims were adequately documented and supported and for appropriate purposes. However, the use of a debit card …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School District Audits
… a disaster recovery plan template, a key component of an IT contingency plan. Although the district paid for a … it. Without a comprehensive written IT contingency plan in place that is properly distributed to all responsible … with the tax levy limit because it includes a tax levy of $22,922,337, which is within the limits established by …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-releases-school-district-audits-1Montauk Fire District – Audit Follow-Up (2024M-117-F)
… mandated Annual Financial Report (AFR) for fiscal years 2021, 2022 and 2023, and filed the 2020 AFR nearly 1,200 days late. Employees received longevity and overtime payments totaling $25,000 in 2023 that …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/12/31/montauk-fire-district-audit-follow-2024m-117-fCircleville Fire District – Board Oversight (2013M-343)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of selected financial … controls over cash disbursements. The treasurer failed to file the annual financial report with the Office of the … each claim includes an itemized invoice with enough detail to support the claim as an actual and necessary District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/03/07/circleville-fire-district-board-oversight-2013m-343Town of Colchester – Financial Condition (2016M-376)
… Purpose of Audit The purpose of our audit was to assess the Town’s financial condition for … 1, 2015 through August 31, 2016. Background The Town of Colchester is located in Delaware County and has a … Town of Colchester Financial Condition 2016M376 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-colchester-financial-condition-2016m-376Town of Niskayuna – Water Operations (2013M-328)
… $3.9 million. Key Findings Town officials provided little oversight of the Receiver of Taxes and Assessments’ …
https://www.osc.ny.gov/local-government/audits/town/2014/05/23/town-niskayuna-water-operations-2013m-328Canton Central School District - Claims Audit Process (2018M-186)
… The claims auditor did not audit and approve any of the 38 scholarship payments paid totaling $9,485 for 2016-17. Although the scholarship committee reviewed and approved the awards, the claims auditor was required to audit and approve the scholarship payments. Key Recommendations The claims auditor …
https://www.osc.ny.gov/local-government/audits/school-district/2018/11/09/canton-central-school-district-claims-audit-process-2018m-186State Agencies Bulletin No. 414
… period, require certification by OCA before paychecks for the affected employees can be released. Also, paychecks for an employee whose Recertification Date has expired will … and will, if applicable, update the Recertification Date for all affected employees. New Page Emp Job Certification …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/414-employee-certification-process-unified-court-system-ucsLead Poisoning Prevention Program
… of Health has provided adequate oversight of the Lead Poisoning Prevention Program. Our audit covered children identified with elevated blood lead levels during the period January 1, 2014 through August … of Health has provided adequate oversight of the Lead Poisoning Prevention Program …
https://www.osc.ny.gov/state-agencies/audits/2019/08/08/lead-poisoning-prevention-program