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State Comptroller DiNapoli Releases Audits
… audits have been issued. New York City Department of Small Business Services – Selected Programs to Assist Businesses in New York City (2022-N-1) The New York City Department of … Many of the State’s Medicaid recipients are enrolled in managed long-term care (MLTC) plans, which provide …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-auditsExistential Questions Facing National Public Transit Systems Create New Fiscal Pressures for MTA
… to bringing the MTA’s budget into long-term structural balance. After 2025, federal funding will no longer be … service, if the agency is to achieve structural budgetary balance once federal aid runs out. The MTA must also consider …
https://www.osc.ny.gov/reports/osdc/existential-questions-facing-national-public-transit-systems-create-new-fiscal-pressures-mtaArkville Fire District – Internal Controls Over Financial Activities (2015M-65)
… policy, code of ethics or an investment policy. The Board does not periodically review the bank reconciliations and …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/07/03/arkville-fire-district-internal-controls-over-financial-activities-2015m-65Village of Northville – Joint Youth Activity Program (2016M-339)
… Purpose of Audit The purpose of our audit was to determine if the Village’s joint youth … program (Program) has been established by the Village of Northville to operate youth development activities for …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Travel Advisory No. 5
… are required to use the attachment feature in the SFS to store electronic documents in support of Travel and Expense …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/5-gfo-updates-record-retention-travel-and-expenseCity of Lockport - Budget Review (B1-16-16)
… an independent evaluation of the City's proposed budget for 2017. Background Chapter 332 of the Laws of 2014, as … Comptroller each year, beginning January 1, 2015, and for each subsequent fiscal year during which the debt … to finance the deficit is outstanding, the proposed budget for the next succeeding fiscal year. Key Findings Based on …
https://www.osc.ny.gov/local-government/audits/city/2016/11/04/city-lockport-budget-review-b1-16-16Town of Walton – Incompatible Duties (2016M-309)
… moneys on behalf of the Town, or engage an independent public accountant to do so. … The purpose of our audit was to …
https://www.osc.ny.gov/local-government/audits/town/2016/12/23/town-walton-incompatible-duties-2016m-309Greenville Fire District #1 – Board Oversight (2014M-376)
… are correct. Key Recommendations Ensure compliance with New York State Town Law by developing policies and procedures …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/04/03/greenville-fire-district-1-board-oversight-2014m-376Delaware County – Third-Party Contractual Services (2014M-287)
… $129.6 million. Key Findings The procurement policy does not require that contracts be awarded through the use of …
https://www.osc.ny.gov/local-government/audits/county/2015/03/06/delaware-county-third-party-contractual-services-2014m-287Columbia County – Payroll (2014M-121)
… time and attendance and leave accruals were adequate for the period January 1, 2012 through October 3, 2013. … a 23-member Board of Supervisors. Budgeted appropriations for the 2014 fiscal year total approximately $149 million. … payroll system resulted in payments to part-time attorneys for hours not worked. The County does not have comprehensive …
https://www.osc.ny.gov/local-government/audits/county/2014/08/14/columbia-county-payroll-2014m-121Monroe County - Financial Condition (2018M-179)
… $12.4 million in one-time increases that are unlikely to recur. The County relied on $65 million in revenue … $30.85 million in reported general fund interfund advances to cover deficit cash balances in 2017. The County does not have sufficient general fund balance to mitigate significant revenue shortages or unanticipated …
https://www.osc.ny.gov/local-government/audits/county/2018/12/07/monroe-county-financial-condition-2018m-179Florida Union Free School District – Information Technology (2017M-146)
… for services provided by OUBOCES and MHRIC, which could lead to confusion over roles and responsibilities of each …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/03/florida-union-free-school-district-information-technology-2017m-146Port Jervis City School District – Financial Condition (2016M-319)
… 2011-12 through 2015-16, the District’s unrestricted fund balance exceeded statutory limits. Annual fund balance appropriations were not used because budgets … in operating surpluses. The reserve policy does not state how each reserve will be funded, when reserves will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/port-jervis-city-school-district-financial-condition-2016m-319Sherman Central School District – Claims Processing (2016M-352)
… of our audit was to examine the claims audit process for the period July 1, 2014 through September 9, 2016. … five-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $9.5 … audit process. Develop a comprehensive job description for the claims auditor that explains expectations and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/12/16/sherman-central-school-district-claims-processing-2016m-352Union Springs Central School District – Retiree Health Insurance Contributions (2016M-75)
… of our audit was to assess the controls over retiree health insurance contributions for the period July 1, 2014 … 5, 2016. Background The Union Springs Central School District is located in the Towns Springport, Aurelius, … Ledyard and Villages of Union Springs and Cayuga in Cayuga County. The District, which operates three schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/10/union-springs-central-school-district-retiree-health-insuranceSewanhaka Central High School District – Student Fees (2016M-296)
… Free School Districts: Elmont, Floral Park-Bellerose, Franklin Square and New Hyde Park-Garden City Park. The District, which operates …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/sewanhaka-central-high-school-district-student-fees-2016m-296Caledonia-Mumford Central School District – Online Banking (2016M-227)
… Genesee County, the Town of Caledonia in Livingston County and the Towns of Chili, Riga and Wheatland in Monroe County. The District, which operates … limit access to online bank accounts. Both the Treasurer and Business Manager perform online banking transactions, but …
https://www.osc.ny.gov/local-government/audits/school-district/2016/10/21/caledonia-mumford-central-school-district-online-banking-2016m-227Alfred-Almond Central School District – Financial Software Access and Monitoring (2014M-371)
… District’s financial software was appropriately limited and monitored for the period July 1, 2013 through November 6, … District is located in the Towns of Alfred, Almond, Ward and West Almond within Alleghany County and the Towns of Hartsville and Hornellsville within Steuben …
https://www.osc.ny.gov/local-government/audits/school-district/2017/11/22/alfred-almond-central-school-district-financial-software-access-andVillage of Ellenville – Information Technology (2014M-278)
… Purpose of Audit The purpose of our audit was to determine if the … Background The Village of Ellenville is located in the Town of Wawarsing in Ulster County and has a population of … users’ access to the financial system based on employee job responsibilities. The Board has not developed …
https://www.osc.ny.gov/local-government/audits/village/2015/01/02/village-ellenville-information-technology-2014m-278Morris Central School District – Financial Operations (2015M-251)
… Background The Morris Central School District is located in the Towns of Laurens, Morris, New Lisbon and Pittsfield in Otsego County. The District, which operates one school …
https://www.osc.ny.gov/local-government/audits/school-district/2016/01/08/morris-central-school-district-financial-operations-2015m-251