Search

Selected Aspects of Supporting Small Businesses

… The resulting Small Business Forward report was released on May 15, 2022. We note that Small Business Forward intends … information distributed by City agencies, such as updates on the law and renewal notices. Key Findings Despite … expending nearly $25 million, SBS did not follow up on the effectiveness of the ERG program by determining …

https://www.osc.ny.gov/state-agencies/audits/2022/10/20/selected-aspects-supporting-small-businesses

Copenhagen Fire Department – Controls Over Financial Activities (2015M-270)

… of the Department and its Drill Team. Department officials do not audit the accounts of the Treasurer and the Drill … Key Recommendations Provide oversight including a review of the Department’s bank statements, canceled …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activities

City of New Rochelle - Elevator Inspections (2018M-62)

… with 308 elevators and related equipment, our visits to 58 properties disclosed 140 elevators and related … inspection reports. Also, violation notices were not sent to 68 (91 percent) of these property owners. Bureau officials … track and monitor elevators and related equipment to ensure the Master List is complete and accurate. Enforce …

https://www.osc.ny.gov/local-government/audits/city/2018/11/30/city-new-rochelle-elevator-inspections-2018m-62

East Bloomfield-Holcomb Fire Department – Financial Operations (2017M-160)

… Bloomfield and certain areas of the Town of Canandaigua in Ontario County. The Department is governed by a …

https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/11/17/east-bloomfield-holcomb-fire-department-financial-operations

Filing Requirements – World Trade Center Presumption

… Eligibility Requirements , we strongly encourage you to file an  Application for World Trade Center Notice … protect your rights, and the rights of your beneficiaries to apply for benefits in the future. If You Have Not Retired … Trade Center Accidental Disability Presumption (RS6047-W) . If you do not file for a disability benefit, and you …

https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirements

South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)

… to March 31, 2013. Background The South Byron Volunteer Fire Company, Inc. is located in the Town of Byron, in …

https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financial

Village of Stillwater – Capital Project and Settlement Award Accounting (2017M-163)

… County and is governed by a five-member Board of Trustees. General fund budgeted appropriations and water fund budgeted … levy. Key Recommendations Attend training for governmental accounting and recordkeeping. Correct the accounting errors … and resubmit the related annual update documents to our office. Periodically review the Clerk-Treasurer’s financial …

https://www.osc.ny.gov/local-government/audits/village/2017/12/01/village-stillwater-capital-project-and-settlement-award-accounting-2017m-163

Marion Central School District – Tuition Reimbursements (2016M-11)

… The purpose of our audit was to examine the District’s tuition reimbursements and supporting documentation for the period July 1, 2012 through January 6, 2016. Background The Marion Central School District is …

https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11

City of New Rochelle – Financial Condition (2014M-158)

… 1, 2013 through March 18, 2014. Background The City of New Rochelle is located in Westchester County and has … the general fund. Instead of cash assets, the other City funds include amounts "due from other funds," while the …

https://www.osc.ny.gov/local-government/audits/city/2014/08/29/city-new-rochelle-financial-condition-2014m-158

Valley Stream Union Free School District #24 – Leave Accruals and Separation Payments (2016M-335)

… of Education. Total expenditures for the 2014-15 fiscal year were approximately $27 million. Key Findings District … carried over and used 6.5 vacation days from one year to the next even though his employment contract … that unused annual vacation time for the respective school year will be deemed forfeited. Key Recommendations Establish …

https://www.osc.ny.gov/local-government/audits/school-district/2016/11/25/valley-stream-union-free-school-district-24-leave-accruals-and-separation

Town of Salina – Information Technology (2013M-256)

… March 31, 2013. Background The Town of Salina is located in Onondaga County and has a population of 33,710. The Town …

https://www.osc.ny.gov/local-government/audits/town/2013/11/22/town-salina-information-technology-2013m-256

Introduction – Improving the Effectiveness of Your Claims Auditing Process

… (the terms are used interchangeably in this publication) is a classic internal control activity. It is also a control activity that is not always conducted …

https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introduction

Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)

… April 8, 2014. Background The Town of Lewiston is located in Niagara County and has a population of approximately … projects are thoroughly evaluated, planned and managed in accordance with the license agreement with the State. …

https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162

Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)

… 21, 2014. Background The Town of Perrysburg is located in Cattaruagus County, has approximately 1,600 residents and … that his accounting records are accurately maintained in a timely manner. The Board should ensure that the Clerk …

https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169

Montauk Union Free School District – Information Technology (2022M-137)

… to officials, we found: Twenty-five percent, or 140, of the District’s network user accounts were not needed. Two …

https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/montauk-union-free-school-district-information-technology-2022m-137

Charter School for Applied Technologies – Payment to Affiliated Entities (2013M-300)

… entity’s financial records. The School made payments for services to one of the entities without a written contractual … approved and executed … Charter School for Applied Technologies Payment to Affiliated Entities 2013M300 …

https://www.osc.ny.gov/local-government/audits/school-district/2014/01/17/charter-school-applied-technologies-payment-affiliated-entities-2013m-300

Wantagh Union Free School District – Financial Application User Access Controls (2024M-46)

… improper transactions or the misappropriation of funds in the financial application because they did not:  Develop … of audit trail reports.  Limit user account permissions in the financial application to access needed to perform … job duties  Perform an independent review of transactions in the audit trail reports for the system administrator …

https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/wantagh-union-free-school-district-financial-application-user-access

Town of Chesterfield – Town Clerk (2024M-110)

… and remit collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank … which compare the amount of cash on hand and on deposit in the bank to detailed lists of amounts due to the … remit all collections to the Supervisor and other agencies in the appropriate amounts. Prepare monthly bank …

https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110

Lewis County – Purchase Cards (2024M-41)

… quotes, 52 charges totaling $142,684 did not have evidence of verbal or written quotes.  The County could have …

https://www.osc.ny.gov/local-government/audits/county/2024/07/26/lewis-county-purchase-cards-2024m-41

State Comptroller DiNapoli Releases Audits

… New York State Comptroller Thomas P. DiNapoli announced today the … employee incurred $37,795 in questionable travel expenses. State Education Department (SED): Examination of Payments to …

https://www.osc.ny.gov/press/releases/2019/04/state-comptroller-dinapoli-releases-audits