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Almond Volunteer Fire Department – Cash Shortage (2014M-113)
… Purpose of Audit The purpose of our audit was to evaluate the Department’s internal … Treasurer is responsible for all financial activity, they do not detail the Department’s expectations concerning the …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau County, has a population of … for the collection of cash receipts. … City of Long Beach Financial Condition and Cash Receipts from Recreational …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mComptroller DiNapoli Releases School and Municipal Audits
… reviewed, totaling $783,400, the supervisor paid $124,000 in claims (16 percent) that were either not presented to the … recently implemented by the superintendent and board. In addition, the district has no available unrestricted fund … customer meters to ensure customers are accurately billed. In addition, the clerk-treasurer used an inconsistent …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-and-municipal-auditsSaugerties Central School District – Extra-Classroom Activities (2017M-77)
… that student treasurers are adequately accounting for all collections or remitting them to the central treasurers … of collections, such as a daily sales report. Monitor all club sales subject to sales tax; ensure that student …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/14/saugerties-central-school-district-extra-classroom-activities-2017m-77Comptroller DiNapoli Releases Municipal Audits
… Thomas P. DiNapoli today announced his office completed audits of the Gloversville Housing Authority , Mechanicville … , Town of Pamelia and the Tompkins County Public Library . “In today’s fiscal climate, budget transparency and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight of the Clerk-Treasurer and … The Clerk-Treasurer performs all functions related to receipts, disbursements and billed receivables, and … audit of the Clerk-Treasurer’s records. Village officials do not have procedures for reconciling the water produced by …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173City of Yonkers – Budget Review (B6-15-16)
… fiscal year. With the 2015-16 budget, the City will have exhausted 88.65 percent of its taxing authority and the … almost 12 percent and the City’s debt service payments have risen 52 percent over the last 10 years. Key …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Comptroller DiNapoli Releases Municipal Audits
… bills, they typically do so after the payments have already been made, and their approval is not documented … claims to be paid before its meetings after approval by any three commissioners. The board needs to improve controls …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Capital – 2022 Financial Condition Report
… include not only highways and bridges, but also facilities for education, government, health, housing, environmental … $3 billion (56.5 percent). Transportation accounted for 56 percent of all capital projects spending in SFY … years earlier. The increase is largely related to spending for the Metropolitan Transportation Authority. Housing, up by …
https://www.osc.ny.gov/reports/finance/2022-fcr/capitalSullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of these shortfalls, County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… internal controls over selected financial operations for the period June 1, 2010, to October 31, 2011. Background … an elected Mayor. The Village’s budgeted appropriations for the 2011-12 fiscal year were approximately $8.3 million. … State Department of Motor Vehicle (DMV) Scofflaw Program for addressing unpaid violations. By participating, the …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148State Comptroller DiNapoli Releases School Audits
… Thomas P. DiNapoli announced the following school audits have been issued. Bay Shore Union Free School District – … purchases were for legitimate purposes, officials do not have assurance that goods and services are being procured in … Thomas P DiNapoli announced the following school audits have been issued …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … appropriated fund balance that was not used as planned to fund operations. As a result, the unrestricted fund balance increased to almost $2.26 million, or 17 percent, of the ensuing year's …
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-school-audits-0Town of Rensselaerville – Financial Operations (2012M-168)
… the Town did not properly account for property and sales tax revenue. The Supervisor did not maintain complete, …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Passenger Vehicle Fleet Management
… in many agencies are routinely required to travel for various work reasons such as conducting inspections, … snow plows, large trucks) that are generally unsuited for personal transportation. The remaining 6,700 were cars … by staff to conduct business. State records show that, for the two years ended March 31, 2014, more than 25,000 …
https://www.osc.ny.gov/state-agencies/audits/2016/02/17/passenger-vehicle-fleet-managementCollection of Fines Related to Tenant Complaints(follow-Up) (2023-F-9) 30-Day Response
To assess the extent of implementation of the six recommendations included in our initial audit report, Collection of Fines Related to Tenant Complaints (2018-S-58).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f9-response.pdfProcessing Salary Payments pursuant to Court Orders, Awards, and Settlement Agreements
Processing Salary Payments pursuant to Court Orders, Awards, and Settlement Agreements
https://www.osc.ny.gov/files/state-agencies/payroll/pdf/salary_payments.pdfImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (2023-F-3) (Follow-Up)
To determine the extent of implementation of the six recommendations included in our initial audit report, Improper Supplemental Maternity Capitation Payments to Managed Care Organizations (Report 2020-S-57).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-23f3.pdfImproper Supplemental Maternity Capitation Payments to Managed Care Organizations (2020-S-57)
To determine whether Medicaid made improper Supplemental Maternity Capitation Payments to managed care organizations.
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s57.pdfMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (2020-F-4)
To determine the extent of implementation of the five recommendations included in our initial audit report, Medicaid Overpayments for Medicare Part B...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2020-20f4.pdf