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Onondaga County Industrial Development Agency - Project Approval and Monitoring (2019M-160)
… Board appropriately evaluated projects prior to approval and subsequently monitored the performance of businesses that … financial benefits. The Board could improve its monitoring and verification of project performance related to job creation and capital investment. Four companies received sales tax …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/11/01/onondaga-county-industrial-development-agency-projectParsons Child and Family Center – Compliance With the Reimbursable Cost Manual
… with disabilities who are between three and five years of age. Parsons is reimbursed for these services through … costs on its CFR for the Preschool Special Class – over 2.5 hours per day, Preschool Integrated Special Class – over … $46,843 in other than personal service costs, consisting of $26,002 in unsupported expenses, $15,425 in incorrectly …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/parsons-child-and-family-center-compliance-reimbursable-cost-manualTown of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… manner. Determine whether the Town credit cards were used for appropriate purposes. Key Findings The Clerk did not: Deposit or remit all tax collections to the Supervisor and County Treasurer (Treasurer) in a … totaling $5,759. Key Recommendations Remit all collections to the appropriate parties in a timely manner. Enforce the …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247DiNapoli: Medicaid Audits Find Nearly $800 Million in Savings and Revenue
… in payments on behalf of 1,250 recipients who either were only eligible for partial Medicaid benefits or did not have …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-medicaid-audits-find-nearly-800-million-savings-and-revenueTown of Van Etten - Procurement and Supervisor's Fiscal Oversight (2019M-111)
… cash. Key Findings Town officials purchased a fire truck for more than $300,000 without competitive bidding, and did not seek competition for goods that fell below the bid limits or for professional services. The Supervisor did not provide …
https://www.osc.ny.gov/local-government/audits/town/2019/08/16/town-van-etten-procurement-and-supervisors-fiscal-oversight-2019m-111West Seneca Fire District #2 – Purchasing and Capital Project Management (2018M-241)
… that goods and services were accurately paid and purchased in accordance with the District’s procurement policy and … action. Appendix B includes our comment on an issue raised in the District’s response. … that goods and services were accurately paid and purchased in accordance with the Districts procurement policy and …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/08/30/west-seneca-fire-district-2-purchasing-and-capital-project-management-2018mNiagara Engine Company No. 6 Inc. - Cash Receipts and Disbursements (2019M-29)
… and prepares, signs, reports and maintains a manual ledger of checks. The Treasurer sends listings of the receipts and disbursements to the bookkeeper to record … totaling $27,514 were approved by the Membership because of inadequate documentation. We could not determine whether …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/08/09/niagara-engine-company-no-6-inc-cash-receipts-andBrighton Fire District No. 5 - Credit Card and Travel Expenditures (2018M-60)
… $169,000 were a proper use of District money. Travel and car rental costs of approximately $58,000 were not … and other questionable payments. Properly audit all claims for payment. Properly establish and pay per diem amounts. …
https://www.osc.ny.gov/local-government/audits/fire-district/2019/09/13/brighton-fire-district-no-5-credit-card-and-travel-expenditures-2018m-60Town of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
… Audit Objective Determine whether the Board ensured that credit card and travel expenditures were adequately supported … purposes. Key Findings The Board approved payment for 236 credit card purchases totaling $24,416 without adequate … The former assistant recreation director used the Town’s credit card to make 160 personal purchases totaling $12,938, …
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Lowville Academy and Central School District - Claims Audit Process (2019M-154)
… and approved prior to payment. Key Findings Because the claims auditor was also the Athletic Director, his audit of the claims for the athletic …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/lowville-academy-and-central-school-district-claims-audit-process-2019mTioga County Industrial Development Agency - Project Approval and Monitoring (2019M-190)
… (Administrator) properly approved and monitored tax abatement and revolving loan projects. Key Findings The … the Board and the Administrator did not properly monitor tax abatement and loan projects. The Board did not require … and retention figures with project goals. Track sales tax exemptions to ensure that the exemptions taken were …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/12/20/tioga-county-industrial-development-agency-project-approvalEast Irondequoit Central School District - Payroll and Leave Accruals (2019M-92)
… and two employees had eight time sheets that were missing. The former payroll supervisor worked overtime hours …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/15/east-irondequoit-central-school-district-payroll-and-leave-accruals-2019mEast Irondequoit Central School District - Conference and Travel Expenditures (2019M-132)
… for travel expenditures. Could have saved $2,600 on rental cars by using New York State (NYS) contracts. Does not … District officials should use NYS contracts for renting cars. The Board should require proof of attendance for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/27/east-irondequoit-central-school-district-conference-and-travelTown of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… effectively managed the financial condition of the water and sewer districts by reasonably estimating budgets … did not effectively manage the financial condition of the water and sewer districts. We found the following: Officials … budget accurately nor raise sufficient revenues to fund water and sewer operations, which resulted in five districts …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-water-and-sewer-district-financial-condition-2019m-116Town of Alexandria - Redwood Water and Sewer District Charges (2019M-90)
… did not provide a clear, consistent and equitable basis for billing property owners. In addition, certain charges … with the ordinances. Water meter readings were not always reliable during our audit period, but officials have taken measures to obtain more reliable readings. Key Recommendations Update the ordinances …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-90Adult-Use Cannabis Tax Revenue and Retail Dispensaries in New York State
… the State Comptroller (OSC) has developed an interactive map (see below) that displays the total amount of AUC tax …
https://www.osc.ny.gov/local-government/adult-use-cannabis-tax-revenue-and-retail-dispensaries-new-york-state2024-2025 Annual Report on Audits of State Agencies and Public Authorities
… reports issued by the Office of the State Comptroller from October 1 2023 through September 30 2024 …
https://www.osc.ny.gov/state-agencies/audits/2024-2025-annual-report-audits-state-agencies-and-public-authoritiesCharter School for Applied Technologies - Student Enrollment and Billing (2019M-60)
… student enrollment and billings to school districts of residence are accurate and supported. Key Findings Appropriate proof of residency was not on file for 34 of the 60 students in our audit sample (57 percent). The … student enrollment and billings to school districts of residence are accurate and supported …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/06/14/charter-school-applied-technologies-student-enrollment-and-billing-2019mVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… account for and enforce the collection of issued parking tickets. Determine whether Justice Court (Court) collections … timely. Key Findings The Village had 6,776 unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. … late fees totaling $5,110 on 184 (or 78 percent) parking tickets. The Court’s bail liability was $36,425, or $6,924 …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44State Comptroller Thomas P. DiNapoli Statement on Governor's Budget and New Proposals
… footing. There are cautionary signs in the global marketplace that should be watched closely. And, more needs …
https://www.osc.ny.gov/press/releases/2016/01/state-comptroller-thomas-p-dinapoli-statement-governors-budget-and-new-proposals