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Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… bag sales to residents used to pay for their refuse pickup service or for Program fees. The Board does not receive interim financial or operating reports, bank statements or bank reconciliations from the Treasurer. …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254Village of Spencer – Board Oversight (2017M-292)
… adequate oversight of the Village’s financial operations for the period June 1, 2014 through October 10, 2017. …
https://www.osc.ny.gov/local-government/audits/village/2018/04/13/village-spencer-board-oversight-2017m-292Controls Over Tablet and Kiosk Usage by Incarcerated Individuals
… period from February 2019 through August 2022. About the Program The Department is responsible for the confinement and … screening by authorized facility staff. Upon release or transfer out of the Department’s custody or when opting out … secure messaging, and its secure message content screening process does not adequately capture all risks to Individuals …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-tablet-and-kiosk-usage-incarcerated-individualsControls Over and Revenues From .nyc Generic Top-Level Domains
… entered into a franchise agreement with a vendor to apply for the “.nyc” generic TLD (gTLD) and to operate, manage, … The mission of the .nyc gTLD program is to improve global visibility and generate revenue for the City. According to DoITT, New Yorkers may use the …
https://www.osc.ny.gov/state-agencies/audits/2021/10/25/controls-over-and-revenues-nyc-generic-top-level-domainsState Comptroller DiNapoli Releases School Audits
… Auburn Enlarged City School District , Bridgehampton Union Free School District , Elmsford Union Free School District , Florida Union Free School District and the Palmyra-Macedon Central School … Auburn Enlarged City School District Bridgehampton Union Free School District Elmsford Union Free School District …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-school-auditsDiNapoli Releases Municipal Audits
… The town does not maintain perpetual inventory records to show the amount of fuel remaining in inventory at any given …
https://www.osc.ny.gov/press/releases/2014/03/dinapoli-releases-municipal-auditsLily Dale Volunteer Fire Company – Internal Controls Over Financial Operations (2013M-336)
… accounts. Key Findings The Executive Committee generally does not provide adequate oversight of Company financial activities because the Treasurer does not provide it with adequate monthly or annual reports. … included in the July monthly report. The Treasurer also does not prepare bank reconciliations. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/lily-dale-volunteer-fire-company-internal-controls-over-financialSouth Fallsburg Fire District – Internal Controls Over Financial Operations (2013M-181)
… period January 1, 2012, to May 13, 2013. Background The South Fallsburg Fire District is a district corporation of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/13/south-fallsburg-fire-district-internal-controls-over-financial-operationsOpinion 89-13
… been subsequent court cases or statutory amendments that bear on the issues discussed in the opinion. PUBLIC CONTRACTS …
https://www.osc.ny.gov/legal-opinions/opinion-89-13Inspecting Highway Bridges and Repairing Defects
… (Department) within one week. The Authority has six weeks to take appropriate action (i.e., close the bridge, …
https://www.osc.ny.gov/state-agencies/audits/2014/05/19/inspecting-highway-bridges-and-repairing-defectsAbout the Record of Activities – Reporting Elected and Appointed Officials
… individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? How do I … individual. Does she need to prepare and submit an ROA to me since she’s already receiving full-time credit? Yes. Even …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/about-record-activitiesXIII.4.D Meals and Incidental Expenses Breakdown – XIII. Employee Expense Reimbursement
… of the M&IE per diem rate totals between the breakfast and dinner rates. Incidental expenses such as tips for bellmen, … Incidental Expenses Total Continental Breakfast/ Breakfast Dinner $68 $14 $54 $74 $15 $59 $80 $16 $64 $86 $17 $69 $92 …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4d-meals-and-incidental-expenses-breakdownWarsaw Fire Department – Internal Controls Over Financial Operations (2013M-347)
… as authorized in the by-laws. Approve bills prior to payment and ensure that appropriate supporting documentation …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/01/31/warsaw-fire-department-internal-controls-over-financialGreene County Industrial Development Agency – Management Practices (2013M-95)
… Development Agency’s (GCIDA) management practices for the period January 1, 2011, to September 4, 2012. … reported 10 active projects and processed 29 applications for assistance during our audit period. Key Findings GCIDA … issuance of bonds with a bank. GCIDA had formal criteria for selecting which firms and businesses received sponsorship …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementElmont Public Library – Board Oversight and Professional Services (2014M-060)
… Purpose of Audit The purpose of our audit was to determine if the Board provided adequate … are in the custody of the Treasurer and that the Treasurer signs all disbursement checks, after audit and approval of …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Protection of Child Performers
… the legal requirements that help protect the welfare of child performers. The audit covers the period April 1, 2014 … of the State Labor Laws (Law) were established to protect child performers, including models, whose interests and … may be vulnerable to exploitation. The Department’s Child Performers Unit (Unit) is responsible for monitoring …
https://www.osc.ny.gov/state-agencies/audits/2017/07/27/protection-child-performersConesus Volunteer Fire Department – Financial Controls (2014M-42)
… over financial transactions and reports. The Treasurer does not perform bank reconciliations and does not submit an annual report. Key Recommendations Adopt a …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/05/09/conesus-volunteer-fire-department-financial-controls-2014m-42Kenilworth Fire District No. 2 – Financial Activities (2017M-17)
… Purpose of Audit The purpose of our audit was to determine whether controls were adequate to ensure that financial activity was properly recorded and … The Treasurer does not provide monthly financial reports to the Board during the year and the Board does not review …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/kenilworth-fire-district-no-2-financial-activities-2017m-17Mineola Union Free School District – Competitive Quotations (2015M-313)
… District’s internal controls over the procurement process for the period July 1, 2014 through June 30, 2015. Background … five-member Board of Education. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $87.8 … The Board does not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/local-government/audits/school-district/2016/02/12/mineola-union-free-school-district-competitive-quotations-2015m-313Town of Austerlitz – Internal Controls Over Payroll and Fuel Inventory (2014M-365)
… to sign time cards showing their approval. The Town does not take a physical inventory of its fuel and does not reconcile fuel purchases and usage. Key …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-austerlitz-internal-controls-over-payroll-and-fuel-inventory-2014m-365