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Comptroller DiNapoli Releases School Audits
… appropriate analyses, such as an annual review of bus routes. By improving transportation efficiency, auditors … $36,500 annually and more than $460,000 by maximizing bus capacity for in-district runs, thereby reducing routes …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-school-auditsPipeline Safety Oversight (Follow-Up)
… million in property damage. The Public Service Commission (PSC) operates a federally certified safety program for intrastate and interstate pipelines. Department of Public Service (DPS) staff, who report to PSC, conduct investigations of accidents and performs …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followExcessive Medicaid Payments for Services to Recipients Receiving Medicare Benefits (Follow-Up)
… for services provided to dual eligible individuals. About $500 million of this amount occurred because the Department …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/excessive-medicaid-payments-services-recipients-receiving-medicare-benefits-followEast Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… totaling approximately $463,000 were listed as reserve funds even though the Board could not provide evidence that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsState Comptroller DiNapoli Releases Municipal Audits
… climate, budget transparency and accountability for our local communities is a top priority," said DiNapoli. "By … accountabilities. Instead, the court clerk kept an annual check register in a computerized spreadsheet that detailed … fund from $31,503 to $3,521 (89 percent). Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-municipal-audits-0Institutes of Applied Human Dynamics – Compliance With the Reimbursable Cost Manual
… Institutes of Applied Human Dynamics, Inc. (Institutes) is a not-for-profit organization that provides full-day … of Applied Human Dynamics were calculated properly document …
https://www.osc.ny.gov/state-agencies/audits/2014/12/31/institutes-applied-human-dynamics-compliance-reimbursable-cost-manualRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… were approximately $8.2 million. Key Findings The Board did not adopt realistic budgets or routinely monitor … work and purchase contracts without fair competition, did not seek competitive price quotes when procuring goods … consultant $118,182 more than the agreement provided, and did not have an applicable agreement for paying $25,713 for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsControls Over Equipment (Follow-Up)
To assess the extent of implementation of the six recommendations included in our initial audit report Controls Over Equipment Report 2017N9
https://www.osc.ny.gov/state-agencies/audits/2022/12/20/controls-over-equipment-followIT Asset Management (2022-MS-2)
… assets costing about $279,270 were not properly accounted for. Specifically, 11 percent, including 81 Chromebooks, … 20 Districts implemented policies or procedures specific for IT equipment inventory. Nineteen Districts did not … physical controls to protect IT assets from damage. Costs for nearly 75,400 IT assets and acquisition dates for …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/it-asset-management-2022-ms-2Cancer Service Network, Inc.
… contractors for some of those administrative services. Mr. Joseph Junkovic is the Chairman of CSN and the CEO of JLJ … and its sole employee. Key Findings We found Mr. Joseph Junkovic knowingly overbilled DOH and was paid …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incVillage of Pulaski – Selected Village Operations (2013M-142)
… reserve to pay for work associated with the River Street retaining wall project. However, because this reserve …
https://www.osc.ny.gov/local-government/audits/village/2013/09/06/village-pulaski-selected-village-operations-2013m-142Town of Fishkill – Fiscal Stress (2013M-188)
… March 31, 2013. Background The Town of Fishkill is located in Dutchess County. The Town is governed by the Town Board … the 2012 fiscal year. Key Findings The Town is currently in fiscal stress, due to the Board’s failure to adopt … for its five major operating funds, combined, was in a $2.2 million deficit at the end of 2012. This resulted from …
https://www.osc.ny.gov/local-government/audits/town/2013/09/16/town-fishkill-fiscal-stress-2013m-188Town of Ellenburg – Justice Court and Town Clerk Financial Operations and Wind Power Revenues (2013M-190)
… the Town’s financial operations and the use of the wind power revenues for the period January 1, 2012, to February … cash records to ensure that proper bank reconciliations can be performed. Perform month-end accountability analyses. …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-ellenburg-justice-court-and-town-clerk-financial-operations-and-wind-powerVillage of Keeseville – Financial Condition (2013M-192)
… 31, 2013. Background The Village of Keeseville is located in Essex County. The Village is governed by a Board of Trustees which comprises four elected Trustees and … operations, which contributed to the Village being in fiscal stress at the end of the 2011-12 fiscal year. …
https://www.osc.ny.gov/local-government/audits/village/2013/09/20/village-keeseville-financial-condition-2013m-192Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… clearly define the process for issuing permits allowing property owners to connect to the water system. Consequently, property owners did not always apply for tapping permits. We …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227Village of Oxford – Justice Court Operations (2013M-219)
… Court Fund (JCF) and the Department of Motor Vehicles (DMV). For example, $1,325 in collections was recorded with no … deposits; 10 cases totaling $2,520 were reported to the DMV as paid, with no related records of receipt or deposit; … Over 903 tickets with outstanding fees on record at the DMV were not current in the Court’s records and, therefore, …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/02/14/village-oxford-justice-court-operations-2013m-219Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… 18, 2013. Background The Village of Deposit is located in Delaware County and has a population of 1,663. The Village is governed by an elected … complete and accurate reports from the Clerk-Treasurer. In fact, we found several material errors in the maintenance …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Village of Cuba – Sewer Fund Financial Condition and Records and Reports (2013M-15)
… and $282,000 for the sewer fund. Key Findings The Board did not adopt budgets for the sewer fund that provided … used $30,000 from a repair reserve. The Clerk-Treasurer did not maintain the Village’s accounting records in a … would provide essential financial information. The Board did not ensure that the annual report was filed with our …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-cuba-sewer-fund-financial-condition-and-records-and-reports-2013m-15Town of Thurston – Financial Management (2013M-280)
… not adopt structurally balanced budgets or consistently monitor the budget during the year. The Board did not adopt a … reports, the Board lacked the information necessary to monitor the budgets against operations and make adjustments. … the Town Clerk, Tax Collector and Town Justice as of the end of audit field work. Key Recommendations Establish a …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280Town of Fishkill – Apparent Misappropriation of Senior Center Funds (2013M-246)
… Purpose of Audit The purpose of our audit was to review the Center’s financial activity and to assess the Board’s … trips for Center members with her personal credit card and subsequently wrote checks to her husband for …
https://www.osc.ny.gov/local-government/audits/town/2014/02/21/town-fishkill-apparent-misappropriation-senior-center-funds-2013m-246