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Improper Payments Related to the Center of Excellence for Cancer Program
… payments for the same services related to the Center of Excellence for Cancer Program (Cancer Program). The audit covered claims with a date of service during the period from January 2019 through … Insurance Program (NYSHIP), administered by the Department of Civil Service (Civil Service), is one of the nation’s …
https://www.osc.ny.gov/state-agencies/audits/2026/01/27/improper-payments-related-center-excellence-cancer-programSouth Colonie Central School District - Allocation of Personnel Costs (2020M-10)
… payments for the 14 District employees in the teacher center tracing District-related personnel costs to collective bargaining agreements (CBAs) and teacher center personnel costs to supporting teacher center activity … lists, time requests, substitute lists and the District’s policy. Except for minor discrepancies, which we discussed …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/03/south-colonie-central-school-district-allocation-personnel-costs-2020m-10Town of Caroline - Town Clerk and Credit Card Purchases (2019M-247)
… The Board: Approved inappropriate or unsupported credit card charges totaling $5,759. Key Recommendations Remit all … parties in a timely manner. Enforce the Town’s credit card policy and establish a policy for meals. Require … adequate supporting documentation, thoroughly audit credit card claims and pay charges timely to avoid late fees. …
https://www.osc.ny.gov/local-government/audits/town/2020/04/03/town-caroline-town-clerk-and-credit-card-purchases-2019m-247City of Cohoes Industrial Development Agency - Legislative Reform Compliance (2019M-106)
… were submitted in a timely manner. Annual assessments of progress toward achieving project goals were performed. Key … are submitted in a timely manner. Annually assess the progress of projects toward achieving project goals. CCIDA …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2019/08/23/city-cohoes-industrial-development-agency-legislativeTown of Seneca Falls - Credit Card and Travel Expenditures (2018M-144)
Determine whether the Board ensured that credit card and travel expenditures were adequately supported and for legitimate purposes
https://www.osc.ny.gov/local-government/audits/town/2019/09/13/town-seneca-falls-credit-card-and-travel-expenditures-2018m-144Eastport-South Manor Central School District - Procurement of Professional Services (2019M-156)
… complete report - pdf] Audit Objective Determine whether the District sought competition for its professional service … providers who were paid more than $1 million during the audit period. Have written agreements for four … service providers who were paid $325,053 during the audit period. Key Recommendations Seek competition for …
https://www.osc.ny.gov/local-government/audits/school-district/2019/10/18/eastport-south-manor-central-school-district-procurement-professionalTown of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… controls over the Tax Collector’s financial activities for the period January 1, 2013 through July 31, 2014. … 140 customers. The Town’s budgeted appropriations for 2014 totaled approximately $1.8 million. Key Findings The … and inaccurate. The Board did not adopt realistic budgets for the water district. The Board did not properly monitor …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Town of Cayuta – Board Oversight and Cash Receipts and Disbursements (2015M-6)
… and the Town’s cash receipts and disbursements processes for the period January 1, 2012 through December 10, 2014. … five-member Town Board. The Town’s budgeted appropriations for all funds were $357,927 for 2015. Key Findings The 2012 through 2014 Board-adopted …
https://www.osc.ny.gov/local-government/audits/town/2015/08/28/town-cayuta-board-oversight-and-cash-receipts-and-disbursements-2015m-6City of Long Beach - Payments for Unused Leave Accruals (2019M-68)
… in separation payments to 43 City officers and employees, of which $513,925 in payments to 10 individuals appear inconsistent with the City’s code of ordinances (City Code) and/or collective bargaining … time other than at separation from service. In the absence of specific authorization for such payments, we question the …
https://www.osc.ny.gov/local-government/audits/city/2019/12/11/city-long-beach-payments-unused-leave-accruals-2019m-68Town of Alexandria - Water and Sewer District Financial Condition (2019M-116)
… to fund water and sewer operations, which resulted in five districts incurring unplanned operating deficits … relied on interfund advances to finance operations in the five districts during the past three years. The Board … year. Develop a plan to address the negative fund balances in the water and sewer districts and repay the interfund …
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)
… whether the Town billed charges in the Redwood Water and Sewer Districts in accordance with Town ordinances. Key Findings Town officials did not bill water and sewer charges in accordance with Town ordinances. We … The water ordinance did not provide a clear, consistent and equitable basis for billing property owners. In addition, …
https://www.osc.ny.gov/local-government/audits/town/2019/12/13/town-alexandria-redwood-water-and-sewer-district-charges-2019m-902024-2025 Annual Report on Audits of State Agencies and Public Authorities
… As required by law this annual report summarizes the results of all the State agency … 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-authoritiesVillage of Scotia - Parking Tickets and Justice Court Operations (2019M-44)
… officials properly account for and enforce the collection of issued parking tickets. Determine whether Justice Court … unpaid parking tickets totaling $354,705 outstanding as of July 31, 2018. The Clerk used her discretion to forgive … or $6,924 less than the $43,349 recorded in the system as of July 31, 2018. Key Recommendations Ensure current …
https://www.osc.ny.gov/local-government/audits/justice-court/2019/06/07/village-scotia-parking-tickets-and-justice-court-operations-2019m-44Town of Catskill – Internal Controls Over Selected Financial Operations (2014M-165)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over … 1, 2012 through January 22, 2014. Background The Town of Catskill is located in Greene County and has a population … The purpose of our audit was to review the Towns internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2014/10/03/town-catskill-internal-controls-over-selected-financial-operations-2014m-165Oversight of Young Adult Institute, Inc.'s Family Support Services Contracts (Follow-Up)
… Objective To determine the extent of the implementation of the three recommendations included in our initial audit report, Oversight of Young Adult Institute, Inc.’s Family Support Services … To determine the extent of the implementation of the three recommendations included …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-young-adult-institute-incs-family-support-services-contracts-followSelected Aspects of Parking Violations Operations to Collect Fines and Fees
… identifies and collects fines and fees that are due for parking violations. This audit covered the period from … is responsible for collecting and processing payments for parking fines for the approximately 30 entities that can issue parking summonses within New York City. During fiscal years …
https://www.osc.ny.gov/state-agencies/audits/2019/12/04/selected-aspects-parking-violations-operations-collect-fines-and-feesTown of Carroll – Internal Controls Over Selected Financial Activities (2013M-221)
… Purpose of Audit The purposes of our audit were to review the Town’s accounting records and reports, and … May 22, 2013. We expanded the scope of our audit back to January 1, 2010, for our review of financial reports and … extension in 2011 or 2012. The Supervisor did not submit to the Board the required detailed statement of all moneys …
https://www.osc.ny.gov/local-government/audits/town/2014/03/21/town-carroll-internal-controls-over-selected-financial-activities-2013m-221Bradford Volunteer Fire Company, Inc. – Apparent Misappropriation of Funds (2016M-91)
… Purpose of Audit The purpose of our audit was to evaluate the Company’s financial … and emergency rescue services to residents in the Town of Bradford in Steuben County and the Town of Orange in Schuyler County. The Company consists of … Volunteer Fire Company Inc Apparent Misappropriation of Funds 2016M91 …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/02/bradford-volunteer-fire-company-inc-apparent-misappropriationTown of Barre – Town Supervisor’s Activities and Board Oversight (2014M-220)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s financial records and reports for … of the accounting firm with which the Board contracted to assist the Supervisor in fulfilling his financial duties. … Oversee and monitor the accounting firm’s work to ensure that accounting records are complete, accurate and …
https://www.osc.ny.gov/local-government/audits/town/2014/10/24/town-barre-town-supervisors-activities-and-board-oversight-2014m-220DiNapoli: Local Sales Tax Collections Drop for Second Quarter of 2020
… billion less than last year. Collections for the month of June showed some improvement in most regions. Total … June increases. “Although there was a glimmer of hope in June, second quarter sales tax figures show how … especially in New York City, revealing the effect of the pandemic on consumer behavior. We'll be watching July …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-local-sales-tax-collections-drop-second-quarter-2020