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Astor Services for Children & Families – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Astor Services for Children & Families (Astor) on its Consolidated Fiscal … To determine whether the costs reported by Astor Services for Children Families Astor on its Consolidated Fiscal Report …
https://www.osc.ny.gov/state-agencies/audits/2015/09/02/astor-services-children-families-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… service costs, consisting of $1,009 in non-allowable goodwill expense charged to the Program, which we offset by …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualVillage of Greenwich – Justice Court Operations (2014M-023)
… June 1, 2012 through August 31, 2013. Background The Village of Greenwich is located in Washington County and has a population of approximately 1,750 residents. The Village is governed by an elected Board of Trustees … Village of Greenwich Justice Court Operations 2014M023 …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Village of Smyrna – Clerk-Treasurer’s Duties (2013M-114)
… 6, 2013. Background The Village of Smyrna is located in the Town of Smyrna in Chenango County. The Board of Trustees comprises three … two Trustees. The Village’s annual budget for all funds in the 2012-13 fiscal year was $162,478. Key Findings The …
https://www.osc.ny.gov/local-government/audits/village/2013/07/19/village-smyrna-clerk-treasurers-duties-2013m-114Village of Herrings – Financial Operations and Sale of Land (2013M-41)
… Village of Herrings Financial Operations and Sale of Land 2013M41 …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-herrings-financial-operations-and-sale-land-2013m-41Adequacy of 2021 Budgets - Village of Ossining (S9-21-17)
… review was to provide an independent evaluation of the Village’s adopted budget for the 2021 fiscal year. Background … across New York State. Some local governments have seen little to no impact on their financial operations, while … counties, cities, towns and villages across the State. The Village of Ossining (Village) is one of the local governments …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/14/adequacy-2021-budgets-village-ossining-s9-21-17Adequacy of 2021 Budgets - Village of Camillus (S9-21-5)
… operations of local governments across New York State. Some local governments have seen little to no impact on their … to their revenues and/or expenditures. This has led to some local governments having to reduce or eliminate some … of future financial impacts. The pandemic increases the need for local officials to more closely monitor their …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2021/05/21/adequacy-2021-budgets-village-camillus-s9-21-5Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… examine disbursements and the real property tax and water rent billings and collections for the period June 1, 2010, to … and accurate records to detail real property tax and water rent billings and collections. Deposits were not made timely … by the Board. Segregate duties within the tax and water rent collection process so that one individual is not …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Payroll Improvement Project Bulletin No. PIP-002
… process will be replaced by delivered Person of Interest (POI) functionality. This will result in changes to both the online and AI processes. To accommodate the new POI functionality, the following fields will be required … the transaction. The AI will have a new Record Action of POI . The following three fields will no longer be used in …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/payroll-improvement-project/pip-002-changes-related-reserve-emplid-process-92-upgradeTown of Clarence – Controls Over Fuel and Vehicle Fleet Management (2013M-312)
… Purpose of Audit The purpose of our audit was to evaluate controls over fuel and the management of the Town’s vehicle fleet for the period January 1, 2012 … The purpose of our audit was to evaluate controls over fuel and the …
https://www.osc.ny.gov/local-government/audits/town/2014/02/14/town-clarence-controls-over-fuel-and-vehicle-fleet-management-2013m-312Children's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
To determine whether the costs submitted by Childrens Development Group PLLC on its Consolidated Fiscal Report were allowable properly
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualWadsworth Center Environmental Laboratory Approval Program
… Objective To determine whether Wadsworth Center is adequately certifying, monitoring, and enforcing selected regulations over environmental laboratories. About the Program The … Wadsworth Center (Wadsworth) was established in 1984 and is responsible for the certification of laboratories …
https://www.osc.ny.gov/state-agencies/audits/2019/12/09/wadsworth-center-environmental-laboratory-approval-programState Comptroller DiNapoli Releases School District Audits
… not locate three of the 48 IT items auditors tested: a laptop and two cameras, totaling $1,444. In addition, the …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1College of Plattsburgh – Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied with … spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary and … fuel, and incidental costs such as airline baggage and travel agency fees. The mission of the College at Plattsburgh …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-plattsburgh-selected-employee-travel-expensesTown of Ballston – Water Fund Financial Operations (2012M-258)
… its water fund. However, upon reviewing the general ledger trial balance and supporting documentation, we found the …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Town of Hopewell – Fund Balance and Budget Monitoring (2013M-231)
… and $10,000 in 2012. Because the Board considered that the tax levies were no longer sustainable without significant … it enacted a local law in 2012 to override the 2 percent property tax increase limit under the new tax cap law, … The Board should review budget-to-actual reports on a monthly basis and use them to monitor current-year results …
https://www.osc.ny.gov/local-government/audits/town/2014/01/10/town-hopewell-fund-balance-and-budget-monitoring-2013m-231Community College Safety Reporting (2015-MS-2)
… information about college safety policies, procedures and crime statistics. Colleges must disclose statistics for … colleges must maintain and make publicly available a daily crime log and must submit crime statistics to the United States Department of Education …
https://www.osc.ny.gov/local-government/audits/community-college/2015/08/28/community-college-safety-reporting-2015-ms-2Financial Condition of New York State Regional Off-Track Betting Corporations (2014-MS-6)
… Corporations’ total operating revenues decreased by $28.6 million (24 percent) from 2009 through 2013. The net … cost-cutting measures and negotiate collectively for track rates. Increase revenues through innovative marketing. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2015/09/25/financial-condition-new-york-state-regional-track-betting-corporations-2014New Suffolk Common School District – Selected Financial Operations (2013M-197)
… officials have not properly budgeted for tuition and teacher personnel salaries. District officials also … and authorized by Board resolution for the Treasurer to pay prior to audit, need to be subsequently presented to the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/new-suffolk-common-school-district-selected-financial-operations-2013mHerkimer County – Court and Trust Funds (2023-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … Court-ordered money is deposited into an interest-bearing account and the interest earned for each action is properly …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2