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Town of Owego – Shared Services Facility Capital Project (2022M-42)
… and monitored the shared services facility capital project (Project). Key Findings The Board did not properly plan, … and monitored the shared services facility capital project Project …
https://www.osc.ny.gov/local-government/audits/town/2022/09/30/town-owego-shared-services-facility-capital-project-2022m-42Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
… realistic and structurally balanced budgets, using actual financial results from prior years and other relevant and available data. Review budget-to-actual reports on a monthly basis and use them to monitor …
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Islandia – Overtime (2023M-121)
… report – pdf] Audit Objective Determine whether Village of Islandia (Village) officials properly approved, documented … control overtime for employees. During our audit period, the Village paid eight employees a total of $149,964 in … of the Village’s overtime was paid to the Fire Marshal and Building Inspector. The overtime paid to them was equivalent …
https://www.osc.ny.gov/local-government/audits/village/2024/02/09/village-islandia-overtime-2023m-121Review of Travel Card Expenses
… actual, necessary and reasonable business expenses for employees traveling on official State business. We … have intentionally claimed inappropriate travel expenses for personal enrichment. These actions include falsifying … departure location to claim reimbursement for mileage she never traveled, and failing to provide documentation to …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesTown of West Union – Board Oversight and Cash Receipts and Disbursements (2014M-307)
… Purpose of Audit The purpose of our audit was to review the Board’s oversight … routinely issue a duplicate receipt for every transaction where no evidence of receipt was available or record daily …
https://www.osc.ny.gov/local-government/audits/town/2015/02/20/town-west-union-board-oversight-and-cash-receipts-and-disbursements-2014m-307North Shore Central School District – Fuel Inventory (2017M-89)
… July 1, 2015 through December 31, 2016. Background The North Shore Central School District is located in the Town of … should be promptly investigated and resolved. … North Shore Central School District Fuel Inventory 2017M89 …
https://www.osc.ny.gov/local-government/audits/school-district/2017/07/21/north-shore-central-school-district-fuel-inventory-2017m-89West Irondequoit Central School District – Financial Management and Separation Payments (2016M-180)
… Recommendations Adopt budgets that reflect the District’s actual needs and include realistic estimates based on …
https://www.osc.ny.gov/local-government/audits/school-district/2016/08/19/west-irondequoit-central-school-district-financial-management-andTri-Valley Central School District – Budgeting (2014M-094)
… realistic budgets that are consistent with the District’s actual revenues and expenditures, including funding reserves. …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/tri-valley-central-school-district-budgeting-2014m-094School Districts’ Energy Performance Contracts (2015-MR-1)
… contracts (EPCs) entered into by the five school districts for the period June 1, 2005 through November 10, 2014. … EPC is an agreement with an energy service company (ESCO) for energy services in which energy services are installed, … to improve the energy efficiency of, or produce energy for, a facility in exchange for a portion of the energy …
https://www.osc.ny.gov/local-government/audits/school-district/2015/08/06/school-districts-energy-performance-contracts-2015-mr-1Roxbury Central School District – Financial Condition (2013M-207)
… included overestimated expenditures. Although the actual results of the District’s operations were reasonably …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/01/roxbury-central-school-district-financial-condition-2013m-207Tuckahoe Common School District – Purchasing (2013M-158)
… of Trustees which comprises three elected members, with one appointed as the Chairperson. Actual expenditures for the … as required by GML, or the District’s purchasing policy, for purchases required to be bid, or those that were … also did not comply with the District’s purchasing policy by seeking competition when procuring the services of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158Town of Exeter – Town Clerk/Tax Collector (2024M-15)
… report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) recorded, … deposited and remitted collections accurately and in a timely manner. Key Findings The Clerk generally … to the Board for audit. Town officials agreed with our recommendations and indicated they plan to initiate …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15DiNapoli: Springport Town Clerk Faces Criminal Charges
… she was not entitled. "This town clerk marred a 25-year career as a public servant by allegedly trying to pad her …
https://www.osc.ny.gov/press/releases/2017/05/dinapoli-springport-town-clerk-faces-criminal-chargesOpinion 92-9
… with broad discretion to ensure that adequate pre-trial discovery is accomplished (see e.g. Hall & Company Inc. v …
https://www.osc.ny.gov/legal-opinions/opinion-92-9UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Follow-Up)
… included in our initial audit report, UnitedHealthcare Insurance Company of New York: Improper Payments for Acupuncture and Acupuncture-Related Services (Report …
https://www.osc.ny.gov/state-agencies/audits/2023/07/20/unitedhealthcare-insurance-company-new-york-improper-payments-acupuncture-and-acupunctureDiNapoli: Local Sales Tax Collections Up Nearly 16% in April
… high inflation. Oswego County saw the largest increase at 113%. Schenectady County was the only county to see a …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-local-sales-tax-collections-nearly-16-percent-aprilXII.6.G Paying Debt Service – XII. Expenditures
… SECTION OVERVIEW AND POLICIES This section informs Business Units how to process vouchers for Debt Service payments. The Office of the State Comptroller’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6g-paying-debt-serviceXII.6.C Paying Prompt Contract Interest – XII. Expenditures
… is based on the overpayment rate established by the Commissioner of Taxation and Finance. This rate, however, is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6c-paying-prompt-contract-interestCity of Rome – Internal Controls Over Capital Projects (2012M-248)
… the Treasurer to submit periodic reports that show actual revenues and expenditures over the life of the project …
https://www.osc.ny.gov/local-government/audits/city/2013/03/01/city-rome-internal-controls-over-capital-projects-2012m-248Travel/Conference Claim Requirements – Travel and Conference Expense Management
… This includes lodging; conference fees; air, train or bus travel; rental cars; meals (unless a meal allowance is …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/travelconference-claim-requirements