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Village of Monticello – Board Oversight (2016M-337)
… Purpose of Audit The objective of our audit was to assess the Board’s and officials’ oversight of Village … The Board has not established any policies or procedures to establish an acceptable number of consecutive estimated … before an actual water meter reading was done or address how water accounts should be billed for minimum usage. The …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-monticello-board-oversight-2016m-337Cost-of-Living Adjustment – Divorce and Your Benefits
… An ex-spouse may be entitled to a portion of a retiree’s cost-of-living adjustment (COLA) , not as an option beneficiary, but as part of the overall distribution from the retiree’s monthly retirement benefit while the retiree is …
https://www.osc.ny.gov/retirement/members/divorce/cost-living-adjustmentXI.2.F Timely Submittal of Contracts – XI. Procurement and Contract Management
… OVERVIEW It is the State agency's responsibility to properly plan its procurements so that needed approvals … be obtained timely. Sufficient time must be incorporated to allow for review of contract transactions submitted to the Office of the State Comptroller (OSC). RISKS IN …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2f-timely-submittal-contractsIntroduction – Improving the Effectiveness of Your Claims Auditing Process
… less, localities cannot afford to overpay vendors, lose discounts or pay for goods and services not received. An …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Recurring identical amounts from the same vendor Multiple remittance addresses for the same vendor Inconsistent, vague …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsXIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… years, the Business Unit should email the Office of the State Comptroller’s (OSC) Tax and Compliance Mailbox at TaxandCompliance@osc.ny.gov . The subject should indicate that the email is …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsThurston Fire Company – Board Oversight (2016M-429)
… in accordance with its bylaws which stipulate that a Board composed of seven elected members is responsible for … in January 2015 or 2016. The credit card policy lacks a requirement for receipts and procedures for monitoring … make disbursements unless they are certified by at least two members of the finance committee and have adequate …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/thurston-fire-company-board-oversight-2016m-429Cohoes Public Library – Governance and Operations (2015M-259)
… whether the Board provided adequate oversight of the Library’s operations for the period January 1, 2014 through December 31, 2014. Background The Cohoes Public Library is a municipal public library located in the City of Cohoes in Albany County. The … Cohoes Public Library Governance and Operations 2015M259 …
https://www.osc.ny.gov/local-government/audits/library/2016/04/01/cohoes-public-library-governance-and-operations-2015m-259XIII.10 Overview – XIII. Employee Expense Reimbursement
… payment, (ii) been paid in error, (iii) received an amount greater than they were entitled to, or (iv) spent more … SFS or submit a personal check to the Agency to refund the amount. Agencies must monitor refunds owed to the State by …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewTown of Kendall – Justice Court (2013M-130)
… of our audit was to review the processes and procedures for the Justice Court’s financial operations for the period January 1, 2010, to February 26, 2013. … court fines, fees, and surcharges were properly accounted for. While our testing found that monthly reports were …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Village of Middleburgh – Fiscal Operations (2013M-10)
… of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. … who form the Village Board. The Village’s annual budget for the 2011–12 fiscal year was $1 million. Key Findings The … are collected and deposited and that all disbursements are for proper Village purposes and have been approved prior to …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Town of Lewiston – Town Management of Joseph Davis State Park (2014M-162)
… County Legislature, entered into an agreement with the State to operate and maintain the Joseph Davis State Park. The Town’s budgeted appropriations for 2014 … The Town did not submit annual financial reports to the State. The Board did not monitor spending or thoroughly audit …
https://www.osc.ny.gov/local-government/audits/town/2015/02/27/town-lewiston-town-management-joseph-davis-state-park-2014m-162Town of Argyle – Town Clerk and Budgeting (2012M-231)
… Purpose of Audit The purpose of our audit was to review internal controls over the Clerk’s … January 1, 2010, to June 30, 2012. Background The Town of Argyle is located in Washington County and includes the … Town of Argyle Town Clerk and Budgeting 2012M231 …
https://www.osc.ny.gov/local-government/audits/town/2013/03/11/town-argyle-town-clerk-and-budgeting-2012m-231Chestertown Volunteer Fire Company – Financial Operations (2017M-1)
Chestertown Volunteer Fire Company Financial Operations 2017M1
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mDepartment of Labor Examination of Unemployment Insurance Benefit Payments January 1, 2017 – December 31, 2017
… were to determine whether: (i) Unemployment Insurance (UI) benefit payments approved by the Department of Labor … As part of our Office’s audit of the Department’s UI program, we examined high risk payment requests approved … entitled. We also worked with DOL to offset $204,464 in UI benefit payments against penalties assessed for …
https://www.osc.ny.gov/state-agencies/audits/2018/11/19/department-labor-examination-unemployment-insurance-benefit-payments-january-1-2017Operational Advisory No. 12
… effective June 19, 2014 Guidance : The Office of the State Comptroller (OSC) updated Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/12-obligation-accounting-and-budget-datesState Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Bath – Real Property Tax Exemptions Administration … in town-exempted assessed value lacked one or more pieces of supporting documentation to determine eligibility or verify the accuracy of the exemption calculation. Auditors also found five …
https://www.osc.ny.gov/press/releases/2019/01/state-comptroller-dinapoli-releases-municipal-audits-0Erie County Probation Department – Restitution Payments (S9-20-11)
… potentially be used to pay unsatisfied restitution orders. In addition, officials did not distribute all available …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Copiague Fire District – Cash Disbursements (2019M-225)
… to the District minutes. 306 checks, totaling almost $2 million, had only one of the two required signatures. …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/03/11/copiague-fire-district-cash-disbursements-2019m-225Persistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… purchases for “going away parties,” a teacher’s bridal shower and staff holiday parties. The Board Treasurer did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71