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York College – Time and Attendance Practices for Public Safety Staff (Follow-Up)
… of implementation of the seven recommendations included in our initial audit report, Time and Attendance Practices … found that the Department’s overtime process could result in the payment of unauthorized and/or excessive overtime … were assigned to the fire watch spent long periods of time in one area instead of patrolling the entire building, as …
https://www.osc.ny.gov/state-agencies/audits/2018/12/28/york-college-time-and-attendance-practices-public-safety-staff-followService-Disabled Veteran-Owned Business Program Implementation (Follow-Up)
… not yet developed a written, comprehensive statewide plan for implementing the Program that includes progressive …
https://www.osc.ny.gov/state-agencies/audits/2018/04/16/service-disabled-veteran-owned-business-program-implementation-followLehman College – Controls Over Bank Accounts (Follow-Up)
… of implementation of the four recommendations included in our initial report, Lehman College: Controls Over Bank … was a Certificate of Deposit account (totaling $65,034). In addition, of the 72 payments (totaling $1,248,139) from … over $1 million. These findings point to weaknesses in the monitoring of bank accounts, which increase the risk …
https://www.osc.ny.gov/state-agencies/audits/2017/12/21/lehman-college-controls-over-bank-accounts-followOversight of School Fire Safety Compliance (Follow-Up)
… Fire Safety Compliance ( 2015-S-86 ). Background The State Education Department (Department) is responsible for … for the fire safety program for schools located outside New York City. Our initial audit report, which was issued on …
https://www.osc.ny.gov/state-agencies/audits/2017/11/28/oversight-school-fire-safety-compliance-followBloomingburg Fire Company #1 – Disbursements (2013M-83)
… Purpose of Audit The purpose of our audit was to evaluate the internal … Secretary, and Treasurer. The President is the chief executive officer of the Company, and the Treasurer is the chief fiscal officer. From April 1, 2011 to January 31, 2013, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/06/28/bloomingburg-fire-company-1-disbursements-2013m-83Real Property Tax Exemptions Administration (2017-MR-4)
… properly administering select real property tax exemptions for the period January 1, 2016 through December 31, 2016. Background All real property in New York is subject to taxation unless specific legal … and other such considerations. Assessors are responsible for granting and tracking real property tax exemptions within …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/04/13/real-property-tax-exemptions-administration-2017-mr-4Food Safety Monitoring (Follow-Up)
… Purpose The objective of our follow-up was to assess the extent of implementation, as of May 28, 2015, of the three … to provide information on any actions that are planned to address the unresolved issues discussed in this review. Other …
https://www.osc.ny.gov/state-agencies/audits/2015/07/06/food-safety-monitoring-followDiNapoli: Former Fire District Treasurer Arrested for Stealing Public Funds
… officials that abuse their position to steal taxpayer money will not get away with it,” said DiNapoli. “My office … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2014/09/dinapoli-former-fire-district-treasurer-arrested-stealing-public-fundsChateaugay Central School District – Leave Accruals (2016M-149)
… year totaled approximately $12.5 million. Key Findings We found errors in the leave accrual records for nine of the 15 employees’ records we reviewed. The cumulative effect of these errors is that, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/chateaugay-central-school-district-leave-accruals-2016m-149Village of Hewlett Neck – Treasurer’s Duties (2022M-159)
… of Hewlett Neck’s (Village) Treasurer performed his duties in accordance with statutes. Key Findings The Treasurer did … required by Village Law section 408. The Treasurer did not sign 69 of 179 checks we reviewed, totaling $101,937; … in Village Law for the Clerk and Board members to sign checks in the absence of the Treasurer, Deputy Treasurer …
https://www.osc.ny.gov/local-government/audits/village/2023/03/31/village-hewlett-neck-treasurers-duties-2022m-159Discovery Charter School – Network and Financial Software Access Controls (2022M-156)
… complete report – pdf] Audit Objective Determine whether Discovery Charter School (School) officials ensured network … and indicated they will initiate corrective action. … discovery charter school network financial software access …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/02/17/discovery-charter-school-network-and-financial-software-access-controlsGarrison Union Free School District – Information Technology (2023M-127)
… Audit Objective Determine whether Garrison Union Free School District (District) officials secured the District’s network … physical controls and maintained inventory records for information technology (IT) equipment, and developed an …
https://www.osc.ny.gov/local-government/audits/school-district/2024/01/19/garrison-union-free-school-district-information-technology-2023m-127Campbell-Savona Central School District -- Budget Review (B2-14-11)
… expenditure projections in the District’s tentative budget for the 2014-15 fiscal year are reasonable. Background The … fund operating deficits to submit their tentative budget for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11License Fee Revenues (Follow-Up)
… in franchise fees, and fines totaling $14.3 million. We found that the methods used by the Department to identify … operating many years after their licenses expired. We concluded that the Department could likely generate …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followHannibal Fire Company – Misappropriation of Funds (2023M-59)
… Company records, as required. At the onset of the audit, we learned the former Treasurer was deceased. As a result, we did not refer this matter to law enforcement. Key …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2023/07/21/hannibal-fire-company-misappropriation-funds-2023m-59Rondout Valley Central School District – Fixed Assets (2023M-36)
… [read complete report – pdf] Audit Objective Determine whether Rondout … School District (District) officials properly accounted for and monitored fixed assets. Key Findings District officials did not properly account for and monitor all of the District’s fixed assets. As a …
https://www.osc.ny.gov/local-government/audits/school-district/2023/08/25/rondout-valley-central-school-district-fixed-assets-2023m-36Gilbertsville-Mount Upton Central School District – Fixed Assets (2021M-139)
… did not properly monitor and account for 70 percent of the 60 fixed assets we examined, including computers, … science equipment. 34 assets with combined purchase prices of approximately $46,400 did not have required asset tags … inventory list. Three assets with combined purchase prices of more than $2,000 could not be located. Seven assets (which …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/22/gilbertsville-mount-upton-central-school-district-fixed-assets-2021m-139City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… whether payments to certain City officers and employees for unused leave accruals were authorized and accurately … agreements (CBAs). The City approved drawdown payments for unused leave accruals, totaling $229,494 to eight City … from service. In the absence of specific authorization for such payments, we question the appropriateness of …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Former Perry Ambulance Service Manager Pleads Guilty To Larceny
… with law enforcement across New York to protect taxpayers’ money.” Since taking office in 2007, DiNapoli has committed … Yorkers can report allegations of fraud involving taxpayer money by calling the toll-free Fraud Hotline at …
https://www.osc.ny.gov/press/releases/2020/01/former-perry-ambulance-service-manager-pleads-guilty-larcenyCollege at Brockport – Selected Employee Travel Expenses
… employees was appropriate, we audited travel expenses for the highest-cost travelers in the State, as well as other … This employee was an athletic coach who was responsible for team travel expenses associated with in-state and … meals and lodging. This coach also incurred expenses for recruiting trips. Key Recommendations None Other …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-brockport-selected-employee-travel-expenses