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Comptroller DiNapoli Releases State Audits
… report, issued in January 2012, found that the department did not place enough priority on ensuring that computer … report issued in January 2012 found that the department did not place enough priority on ensuring that computer …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-state-auditsXVI.3.H Materiality – XVI. Financial Reporting
… The determination of materiality and the resulting impact on accounting decisions requires the use of professional … Reporting Package, no omissions of fact shall be made on the basis of immateriality. The Office of the State … The determination of materiality and the resulting impact on accounting decisions requires the use of professional …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi3h-materialityNYSARC, Inc. – NYC Chapter (School-Age Program): Compliance With the Reimbursable Cost Manual
… compensation. $26,730 in unsupported expenses allocated from The ARC, New York, Inc. (The ARC) – NYSARC’s parent … To SED: Review the recommended disallowances resulting from our audit and make the appropriate adjustments to …
https://www.osc.ny.gov/state-agencies/audits/2018/12/31/nysarc-inc-nyc-chapter-school-age-program-compliance-reimbursable-cost-manualDiNapoli: New York's March 31 Cash Standing Above Projections, but Faces Significant Shortfall in Weeks
… significantly more assistance and must get priority relief from Washington." DiNapoli’s report also found: The General … fiscal year is $1.7 billion. This amount includes funds from the extraordinary monetary settlements and amounts …
https://www.osc.ny.gov/press/releases/2020/04/dinapoli-new-yorks-march-31-cash-standing-above-projections-faces-significant-shortfall-weeksState Agencies Bulletin No. 863
… of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W-2 for all employees with a NYC residence. Control-D Report NTAX702 (NYC Reportable Wages), identifying employees who may need … of a new process implemented by OSC to ensure that NYC wages are properly reported on the 2008 Form W2 for all …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/863-new-york-city-nyc-reportable-wagesManagement of Unexpected Delays and Events During Winter 2017-18
… the oldest operating under its original name. It extends from three major New York City terminals – Penn Station, … or collisions between a person and a train, which kept it from providing scheduled train service. The LIRR did not have … the remaining six events with plans, none of them followed all the required steps. Communications to passengers in four …
https://www.osc.ny.gov/state-agencies/audits/2018/08/07/management-unexpected-delays-and-events-during-winter-2017-18State Agencies Bulletin No. 884
… of vacation credits to those M/C employees who separated from State service prior to January 2, 2009. Affected … in the 2008 M/C Vacation Exchange program and separated from State service prior to January 2, 2009 or from a represented position prior to April 1, 2009. …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/884-restoration-and-payment-managementconfidential-mc-vacation-creditsAdditional Service Credit for Unused, Unpaid Sick Leave – State Police Plan
… Under Section 341(j) of the Retirement and Social Security Law (RSSL), you may receive service … Qualify for vesting. For example, if you have four years and ten months of service credit and you need five years to be vested, your sick leave credit …
https://www.osc.ny.gov/retirement/publications/1518/additional-service-credit-unused-unpaid-sick-leaveCreditable Service – State Police Plan
… of five years), if you completed 20 years of service and successfully completed a course of law enforcement … service would not be creditable: Sheriff, undersheriff, and deputy sheriff service; Detective investigator service in … under the jurisdiction of the Department of Corrections and Community Supervision; or Service as a paid firefighter …
https://www.osc.ny.gov/retirement/publications/1518/creditable-serviceDelhi Joint Fire District – Cash Receipts and Disbursements (2020M-142)
… Board did not properly audit claims and: A cash receipts log is not maintained and the Treasurer’s records are not … someone other than the Treasurer to maintain a receipt log to verify that money collected has been deposited. …
https://www.osc.ny.gov/local-government/audits/fire-district/2021/02/19/delhi-joint-fire-district-cash-receipts-and-disbursements-2020m-142Town of Decatur – Disbursement Oversight and Accounting Records and Reports (2020M-87)
… exceeded the cap and did not pass the required local law to override the cap. Key Recommendations Ensure all claims …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-disbursement-oversight-and-accounting-records-and-reports-2020m-87Stamford Central School District – Fund Balances (2016M-106)
… of unexpended surplus funds that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/01/stamford-central-school-district-fund-balances-2016m-106Columbia County – Court and Trust Funds (2014M-353)
… Key Findings We identified 15 instances of abandoned property that were not turned over to the State Comptroller. … Recommendations Ensure that all moneys deemed abandoned property are turned over to the State Comptroller in a timely …
https://www.osc.ny.gov/local-government/audits/county/2015/01/16/columbia-county-court-and-trust-funds-2014m-353Union-Endicott Central School District – Financial Management (2016M-100)
… in an estimated net budget variance of $20.6 million from 2011-12 through 2015-16. The retirement contribution … of fund balance that will not be used. Review all reserve balances and transfer excess funds to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/union-endicott-central-school-district-financial-management-2016m-100Norwood-Norfolk Central School District – Claims Auditing (2016M-288)
… to audit District claims, and a BOCES employee audited all District claims including those for BOCES-provided …
https://www.osc.ny.gov/local-government/audits/school-district/2016/11/04/norwood-norfolk-central-school-district-claims-auditing-2016m-288Hamilton Fulton Montgomery Board of Cooperative Educational Services – Investment Program (2023M-116)
… flow forecasts to monitor and estimate funds available for investment. Key Recommendations Adopt a comprehensive …
https://www.osc.ny.gov/local-government/audits/boces/2023/12/22/hamilton-fulton-montgomery-board-cooperative-educational-services-investmentPeconic Bay Community Preservation Fund (2023-MR-1)
… Southold . Audit Objective Determine whether officials from the Towns of East Hampton , Riverhead , Shelter Island , … Bay Community Preservation Fund (CPF) to ensure that all collections were properly supported, recorded, and … were proper and supported. Key Findings Town officials from all five Towns ensured disbursements were proper and …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/02/23/peconic-bay-community-preservation-fund-2023-mr-1Village of Unadilla – Procurement (2022M-182)
… $469,283, Village officials did not seek competition for 18 purchases totaling $440,056. By not seeking … obtained the most favorable terms and conditions in the best interest of its taxpayers. Competition was not sought … $57,898 which were subject to the procurement policy. Insurance coverage and professional services totaling …
https://www.osc.ny.gov/local-government/audits/village/2024/04/26/village-unadilla-procurement-2022m-182Town of Oxford – Procurement (2024M-88)
… that we reviewed, Town officials did not seek competition for purchases totaling $848,783. In addition, the Town may … in place. Specifically, competition was not sought for: 52 purchases subject to competitive bidding … which were subject to the Policy. Four contracts for public works purchases totaling $31,689. Insurance …
https://www.osc.ny.gov/local-government/audits/town/2024/11/22/town-oxford-procurement-2024m-88Tompkins County – Consumer Protection: Accuracy of Weights and Measures (S9-24-7)
… and Measures (Department) completed required testing of all weighing and measuring devices used to price goods and … maintained. Key Findings The Department did not complete all required testing of weighing and measuring devices or … and Measures Department completed required testing of all weighing and measuring devices used to price goods and …
https://www.osc.ny.gov/local-government/audits/county/2024/09/03/tompkins-county-consumer-protection-accuracy-weights-and-measures-s9-24-7