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Police Property Room Inventory (2014-MS-4)
… County [pdf] , Town of Irondequoit [pdf] , Village of Johnson City [pdf] , Madison County [pdf] , Town of Newburgh [pdf] , City of Troy [pdf] , and City of Watertown [pdf] . Purpose of Audit The purpose of … firearms, weapons, controlled substances, vehicles and various other items. Securing and maintaining the …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4South Colonie Central School District – Internal Controls Over Timekeeping Procedures (2013M-298)
… Purpose of Audit The purpose of our audit was to review the internal controls over the … for different functional departments and school buildings. Our tests included regular hours, overtime and the use of …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/10/south-colonie-central-school-district-internal-controls-over-timekeepingAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… Purpose of Audit The purpose of our audit was to examine internal controls over selected … payment or designate someone independent of the purchasing process as a claims auditor to perform this function. Closely …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsPlattekill #1 Fire District – Internal Controls Over Financial Operations (2014M-282)
… the dates on which moneys were received, did not perform bank reconciliations for the first nine months of 2013 and … with all providers. The Board Chair had a prohibited interest in a contract between the District and a store which … of when funds are received, perform timely and accurate bank reconciliations and present accurate and timely …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/01/09/plattekill-1-fire-district-internal-controls-over-financial-operationsSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… to review the Agency’s processes for evaluating, awarding and monitoring projects for the period January 1, 2014 … County Industrial Development Agency was created in 1973 and is the sole IDA within the County. Its mission is to "advance the job opportunities and economic welfare of the people of Seneca County, by …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectState Agencies Bulletin No. 1919
… of the April 2015, April 2016, April 2017, and April 2018 APSU Retroactive Salary Increases and provide … 2017, and April 2018 Salary Increases April 1, 2015 Salary Schedule April 1, 2016 Salary Schedule April 1, 2017 Salary … by the employee’s increment code – see Increment Code Chart) based on the salary schedule in effect will be added …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1919-retroactive-salary-increases-agency-police-service-unit-apsuState Agencies Bulletin No. 2138
… as follows: Current Code Updated Code 0001 0001 if the new salary is below Job Rate 2023 if the new salary is equal to Job Rate 0004 0001 if the new salary is below Job Rate 2023 if the new salary is equal …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2138-april-2023-managementconfidential-mc-performance-advancesState Agencies Bulletin No. 2234
… 410 Health Care Spending Account 416 Deferred Comp 420 NY Dependent Care Contribution 425 Repay State Loans/Debt 426 …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2234-april-2024-managementconfidential-mc-performance-advancesNewark Central School District – Financial Condition and Claims Processing (2016M-267)
… 30, 2016. Background The Newark Central School District is located in the Village of Newark and includes the Town of … the District’s intentions for funding reserves, determines how much should be accumulated and how and when the funds will be …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/18/newark-central-school-district-financial-condition-and-claims-processingFairport Central School District – Financial Condition and Capital Improvement Project Expenditures (2013M-23)
Fairport Central School District Financial Condition and Capital Improvement Project Expenditures 2013M23
https://www.osc.ny.gov/local-government/audits/school-district/2013/04/19/fairport-central-school-district-financial-condition-and-capitalSecurity Over Critical Information Systems
To determine whether the security controls over critical State Education Department information systems were sufficient to minimize the various risks associated with
https://www.osc.ny.gov/state-agencies/audits/2017/07/19/security-over-critical-information-systemsUnitedHealthcare – Reasonable and Customary Reimbursement Rates for Delayed Claims
… claims for services that occurred before those rates took effect. From a sample of 100 claims, we calculated a … that were paid using an R&C rate period that was not in effect on the date of the service. Key Recommendations … on their date of service (thereby using the R&C rate in effect on the date of the service). Review the claims …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/unitedhealthcare-reasonable-and-customary-reimbursement-rates-delayed-claimsWaverly Central School District – Financial Condition (2013M-148)
… Purpose of Audit The purpose of our audit was to review the District’s financial condition for the period of July 1, 2011, to March 26, 2013. Background The Waverly … Provide appropriate transparency through the budget process with public disclosure. If District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/06/waverly-central-school-district-financial-condition-2013m-148Dutchess County Industrial Development Agency – Management Practices (2013M-251)
… Purpose of Audit The purpose of our audit was to evaluate the Dutchess County Industrial Development Agency … and is governed by a Board which comprises seven members who are appointed by the Dutchess County Legislature. DCIDA … by 14 of 21 project owners. Key Recommendations Put a process in place to enforce job creation expectations. …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/dutchess-county-industrial-development-agency-managementHomer Central School District – Financial Condition (2013M-306)
… audit was to examine the District’s financial condition for the period of July 1, 2011 through July 30, 2013. Background The Homer Central School District is … for the use of the unexpended surplus funds identified in this report in a manner that benefits District taxpayers and …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/homer-central-school-district-financial-condition-2013m-306Comptroller DiNapoli Releases State Audits
… in all material respects. Department of Transportation (DOT): Collection of Special Hauling and Divisible Load Overweight Permit Fees (2014-S-52) Although DOT accurately charged and collected the correct fee for each …
https://www.osc.ny.gov/press/releases/2015/04/comptroller-dinapoli-releases-state-audits-0Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… improper stipends and sold more unused vacation leave than her employment contract allowed. She also has improperly … than authorized and without Board approval. This occurred because the Board did not provide sufficient oversight of the Executive Director. We reviewed all the payments made to the Executive Director from January 1, 2010 to July …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorDiNapoli's Auditors Halt $24.2 Million in Suspicious Tax Refunds
… $24.2 million in questionable or fraudulent personal income tax refunds payments so far in 2018. "Tax cheats are … $242 million in questionable or fraudulent personal income tax refunds payments so far in 2018 …
https://www.osc.ny.gov/press/releases/2018/04/dinapolis-auditors-halt-242-million-suspicious-tax-refundsQuogue Union Free School District – Financial Condition and Cash Receipts (2013M-274)
… 31, 2013. Background The Quogue Union Free School District is located in the Town of Southampton, in Suffolk County. The … District taxpayers. Develop a formal plan indicating how reserves will be funded, how much will be reserved and when reserves will be used. …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/13/quogue-union-free-school-district-financial-condition-and-cash-receiptsKing Center Charter School – Purchasing (2013M-215)
… period July 1, 2011, through July 12, 2013. Background The King Center Charter School was established in 2000 as the … King Center Charter School Purchasing 2013M215 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/king-center-charter-school-purchasing-2013m-215