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State Comptroller DiNapoli Releases State Audits
… Authority of New York and New Jersey (PANYNJ): Inspecting Highway Bridges and Repairing Defects (Follow-Up) (2015-F-19) … the program and found OGS is appropriately fulfilling its current responsibilities under the program. Nonetheless, …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-state-auditsPekin Fire Co. President Dipped Into Bell Jar
… to hide his theft, according to New York State Comptroller Thomas P. DiNapoli. Amacher, 49, of Sanborn, in Niagara … had his hands in the public till,” State Comptroller Thomas P. DiNapoli said. “Thanks to my investigators working …
https://www.osc.ny.gov/press/releases/2019/04/pekin-fire-co-president-dipped-bell-jarEast Brentwood Fire District – Control Environment and Expenditures (2015M-112)
… internal control environment and selected expenditures for the period January 1, 2013 through April 30, 2014. … and businesses. The District’s general fund expenditures for 2014 were approximately $1.1 million. Key Findings The … related to pay raises. The Chief and Assistant Chief never provided receipts nor did the Treasurer subsequently …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/08/14/east-brentwood-fire-district-control-environment-and-expenditures-2015m-112Granville Hook and Ladder Volunteer Fire Company – Financial Operations (2017M-105)
… Purpose of Audit The purpose of our audit was to determine whether the Company’s financial activities were … The former Treasurers did not maintain adequate records to account for all money received and disbursed by the … Key Recommendations Maintain accurate, complete and up-to-date accounting records. Provide oversight of duties …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/01/26/granville-hook-and-ladder-volunteer-fire-company-financialSullivan County – Time and Attendance (2017M-55)
… Department heads are generally exempt from recording their time, and there were 174 workdays when the Director of … did not charge leave. Some employees manually edited their own punch times in the electronic timekeeping system (ETS). …
https://www.osc.ny.gov/local-government/audits/county/2017/11/22/sullivan-county-time-and-attendance-2017m-55Lake Placid Central School District – Claims Auditing (2016M-84)
… Purpose of Audit The purpose of our audit was to examine the District’s claims auditing … July 1, 2014 through December 31, 2015. Background The Lake Placid Central School District is located in the Towns …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/lake-placid-central-school-district-claims-auditing-2016m-84Southampton Union Free School District – Special Education Claims Processing (2016M-200)
… The Southampton Union Free School District is located in the Town of Southampton, Suffolk County. The District, … claims but have not formally documented their procedures in writing, which can lead to a lack of guidance and … procedures in writing, including those that apply to the Business Office and those that are specific to individual …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/05/southampton-union-free-school-district-special-education-claimsGreenlawn Water District – Accounting Records (2015M-231)
… Purpose of Audit The purpose of our audit was to examine the District’s accounting records …
https://www.osc.ny.gov/local-government/audits/district/2015/12/18/greenlawn-water-district-accounting-records-2015m-231Lakeview Public Library – Tuition Reimbursement and Procurement (2014M-104)
… Purpose of Audit The purpose of our audit was to assess the Board’s control over tuition … The Lakeview Public Library is located in the Town of Hempstead in Nassau County and was created by a special …
https://www.osc.ny.gov/local-government/audits/library/2014/07/18/lakeview-public-library-tuition-reimbursement-and-procurement-2014m-104IV.3 Overview – IV. Accounting Codes - Uses and Descriptions
… of detail for reporting and analysis. The following major classes of revenues have been developed for use by all State …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iv/iv3-overviewChatham Central School District – Financial Condition (2015M-161)
Chatham Central School District Financial Condition 2015M161
https://www.osc.ny.gov/local-government/audits/school-district/2015/10/30/chatham-central-school-district-financial-condition-2015m-161Greece Central School District – Retiree Health Insurance (2016M-54)
… Purpose of Audit The purpose of our audit was to review the District’s records and procedures … Background The Greece Central School District is located in the Town of Greece, Monroe County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/03/greece-central-school-district-retiree-health-insurance-2016m-54Liberty Central School District – Financial Operations (2016M-25)
… Background The Liberty Central School District is located in the Towns of Bethel, Fallsburg, Liberty, Neversink, Rockland and Thompson in Sullivan County. The District, which operates two schools … purposes. Monitor cost-effectiveness of participation in the National School Lunch Program Community Eligibility …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/liberty-central-school-district-financial-operations-2016m-25Vischer Ferry Volunteer Fire Company – Cash Disbursements (2016M-245)
… Board ensured that cash disbursements were approved and for valid Company purposes for the period January 1, 2015 through March 31, 2016. … Company funds. Company officials did not approve any debit card transactions, and not all debit card transactions had …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/10/28/vischer-ferry-volunteer-fire-company-cash-disbursements-2016mPeekskill City School District – Financial Condition (2015M-191)
Peekskill City School District Financial Condition 2015M191
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/25/peekskill-city-school-district-financial-condition-2015m-191DiNapoli Announces Improvements to College Savings Plan to Save Money for College
… Thomas P. DiNapoli announced today. "Now's the time to take advantage of the improvements we're making to New York's 529 College Savings Program," DiNapoli said. … Plan participants so individuals of all incomes can open accounts and contribute as much as they can afford. New …
https://www.osc.ny.gov/press/releases/2017/09/dinapoli-announces-improvements-college-savings-plan-save-money-collegeCost-Saving Ideas: School District Auditing – Claims/Deputy Claims Auditor
… employee a person hired through an inter-municipal or shared service agreement an outside contractor a BOCES …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-claimsdeputy-claims-auditorMedicaid Program – Improper Payments to a Dentist
… Purpose To determine if Medicaid made improper payments for dental … eligible services will be paid. Medicaid allows a dentist to bill an additional fee when dental staff must provide …
https://www.osc.ny.gov/state-agencies/audits/2013/07/15/medicaid-program-improper-payments-dentistState Comptroller DiNapoli Releases Municipal Audits
… valid district purposes. Town of Sanford – Claims Audit Process (Broome County) While town officials ensured that … option. Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-municipal-auditsChild Protective Services (2013-MS-5)
… are needed or if certain initiatives or actions result in positive outcomes. Three of the five counties that we …
https://www.osc.ny.gov/local-government/audits/county/2014/10/14/child-protective-services-2013-ms-5