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Selkirk Fire District – Procurement of Professional Services (2021M-55)
… Fire District (District) officials solicited competition for professional services. Key Findings District officials did not solicit competition for professional services. During our audit period, District … without soliciting competition. Did not issue a request for proposals (RFP) for audit services totaling $25,200, …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/07/09/selkirk-fire-district-procurement-professional-services-2021m-55Incorporated Village of Garden City – Check Signing (2021M-39)
… Treasurer allowed her signature to be affixed to checks without her being present. Alternate signatories did not sign …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39IX.8 Federal Grant Refunds – IX. Federal Grants
… represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the … represent a return of monies paid from state appropriated funds are to be immediately documented and transmitted to the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix8-federal-grant-refundsIX.8 Overview – IX. Federal Grants
… by state agencies that represent a return of monies paid from state appropriated funds are to be immediately … Finance Law. Such amounts are to be credited to the fund from which the original payment was made. Since all federal …
https://www.osc.ny.gov/state-agencies/chapter-ix/ix8-overviewTown of LaGrange – Financial Management (2023M-139)
… than $725,000. As a result, it is difficult for the Board to assess alternative approaches to financial needs without a multiyear financial plan and … with the Town’s fund balance policy and develop a plan to reduce unassigned fund balance. Develop, adopt and …
https://www.osc.ny.gov/local-government/audits/town/2024/03/29/town-lagrange-financial-management-2023m-139Opinion 93-29
… precedent to designation as the official newspaper of any county, city, town, village or other political or civil …
https://www.osc.ny.gov/legal-opinions/opinion-93-29State Comptroller DiNapoli Releases Municipal & School Audits
… (9.9%) and maintained four reserves totaling $6.6 million without demonstrating they were reasonably funded. Blind … increased risk its assets could be lost, stolen or misused without detection. The board did not adopt a written capital … addition, the treasurer paid 49 claims totaling $258,182 without the board’s audit and approval. Ulster Board of …
https://www.osc.ny.gov/press/releases/2023/08/state-comptroller-dinapoli-releases-municipal-school-audits-0Medicaid Program – Medicaid Overpayments for Medicare Advantage Plan Services
… EOBs from providers, 98 claims were submitted to eMedNY without a CARC and 5 were submitted with an incorrect CARC. Without the appropriate CARC, eMedNY is at risk of improperly …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/medicaid-program-medicaid-overpayments-medicare-advantage-plan-servicesComptroller DiNapoli Releases Municipal Audits
… leave balances and recording leave time used and earned, without oversight and independent verification by town … abstracts, the board reviews and approves the abstracts without reviewing the actual claims. Town of Thurston – …
https://www.osc.ny.gov/press/releases/2014/07/comptroller-dinapoli-releases-municipal-audits-0State Comptroller DiNapoli Releases Municipal Audits
… state's 180,000 contracts, billions in state payments and public authority data. Visit the Reading Room for contract …
https://www.osc.ny.gov/press/releases/2020/12/state-comptroller-dinapoli-releases-municipal-auditsImproper Payments for Sexual and Erectile Dysfunction Drugs, Procedures, and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Follow-Up)
… and Supplies Provided to Medicaid Recipients, Including Sex Offenders (Report 2018-S-16 ). About the Program The … as ED) for all Medicaid recipients, including registered sex offenders. Also, Medicaid must not pay for ED drugs, …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/improper-payments-sexual-and-erectile-dysfunction-drugs-procedures-and-supplies-providedState Comptroller DiNapoli Releases Municipal & School Audits
… services were procured in the most economical way and without favoritism. Of the 53 professional service providers … an occupational and physical therapy provider since 2006 without seeking competition. Town of Java – Tax Collection …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-school-auditsPublic Authorities
… State Comptroller, as required by law. Log In Request an Account – Government Account Authorization Form (GAAF) Instructions for …
https://www.osc.ny.gov/public-authoritiesTown of Lyons - Real Property Tax Exemptions Administration (2018M-216)
… properties with 108 agricultural, non-profit and not-for-profit, senior citizen, veteran and other exemptions. The … exemptions to the County to ensure the new owner is billed for the prorated share of taxes. The Board should: Ensure all …
https://www.osc.ny.gov/local-government/audits/town/2019/02/01/town-lyons-real-property-tax-exemptions-administration-2018m-216Tuckahoe Common School District - Purchasing (2018M-228)
… goods and services from 12 vendors totaling $23,678 without obtaining the required number of quotes. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2019/01/25/tuckahoe-common-school-district-purchasing-2018m-228Cortland County - Claims Audit and Check Printing (2018M-247)
… Treasurer’s signature to checks at the time of printing, without direct supervision. The Treasurer did not control his …
https://www.osc.ny.gov/local-government/audits/county/2019/03/01/cortland-county-claims-audit-and-check-printing-2018m-247Claryville Fire District – Budgeting Practices (2014M-59)
… Background The Claryville Fire District, which is governed by an elected five-member Board of Commissioners, is a …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Circleville Fire Company – Selected Financial Activities (2013M-391)
… was allowed to pay bills and make cash withdrawals without evidence of Company approval; the Treasurer did not …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/04/04/circleville-fire-company-selected-financial-activities-2013mVillage of Kaser - Refuse User Fees and Records (2018M-97)
… the budgeted salaries and overhead of $179,648 separate from the contracted cost. Revenues and expenditures for … and expenditures so they are separately identifiable from general fund revenues and expenditures. Village …
https://www.osc.ny.gov/local-government/audits/village/2018/09/26/village-kaser-refuse-user-fees-and-records-2018m-97Chateaugay Fire Company, Inc. - Financial Activities (2018M-77)
… procedures to account for all collections received by the Company. Ensure compliance with the bylaws and pay …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2018/08/10/chateaugay-fire-company-inc-financial-activities-2018m-77