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Town of Freetown - Records and Reports (2018M-213)
… reports. The bookkeeper did not record all expenditures in the general and highway funds in a timely manner. The annual update document (AUD) was not filed in a timely manner for the 2017 fiscal year. Key …
https://www.osc.ny.gov/local-government/audits/town/2019/01/18/town-freetown-records-and-reports-2018m-213Town of Westford - Financial Operations Oversight (2018M-196)
… transactions. As a result, the Town incurred $14,541 in excess costs. The Board has not performed an annual audit …
https://www.osc.ny.gov/local-government/audits/town/2019/01/11/town-westford-financial-operations-oversight-2018m-196Lake Placid Central School District – Transportation State Aid (2023M-95)
… Audit Objective Determine whether the Lake Placid Central School District (District) officials applied for all … planned to initiate corrective action. … audit lake placid school …
https://www.osc.ny.gov/local-government/audits/school-district/2023/10/20/lake-placid-central-school-district-transportation-state-aid-2023m-95Village of Endicott – Disbursements (2021M-124)
… disbursements were appropriate, adequately supported and audited. Key Findings Village officials did not establish … audit period, we examined disbursements totaling $287,210 and found they were supported and appropriate. Key Recommendations Segregate financial …
https://www.osc.ny.gov/local-government/audits/village/2021/11/24/village-endicott-disbursements-2021m-124Medina Central School District - Reserve Funds (2019M-165)
… [read complete report - pdf] Audit Objective Determine whether the Board and … a plan to use $5.4 million from four general fund reserves for a purpose for which they were not established. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/03/medina-central-school-district-reserve-funds-2019m-165Poughkeepsie City School District - Extra-Classroom Activities and Information Technology Assets (2019M-15)
… oversight of extra-classroom activity (ECA) finances and properly safeguarded and secured the District’s information technology (IT) assets. Key Findings Student treasurers and faculty advisors did not maintain adequate supporting …
https://www.osc.ny.gov/local-government/audits/school-district/2019/09/27/poughkeepsie-city-school-district-extra-classroom-activities-andAccounts Payable Advisory No. 8
… Subject: Paying for One Invoice on a Voucher Guidance: This advisory is intended to remind Business Units to pay for one invoice for each voucher processed in the SFS, consistent with Guide to Financial Operations …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/8-one-invoice-voucherNewcomb Central School District - Claims Audit (2023M-159)
… District (District) claims were properly audited prior to payment. Key Findings District claims were not properly … State Education Law (Education Law) Section 1724 prior to payment. We reviewed 90 claims totaling $1.3 million and … payment. Because claims were not properly audited prior to payment, there is an increased risk that improper or …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/29/newcomb-central-school-district-claims-audit-2023m-159Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of East Greenbush , Town of Elizabethtown , Lockport … budget includes estimated one-time revenue of $600,000 from the sale of city property and there is currently no … discharge. Village of South Glens Falls – Audit Follow-Up (Saratoga County) Of the two previous audit …
https://www.osc.ny.gov/press/releases/2016/05/comptroller-dinapoli-releases-municipal-auditsDiNapoli: IDA Audits Reveal Need For Improved Project Oversight
… Industrial Development Agencies (IDAs) in Niagara , Tompkins and Wyoming counties failed to … said DiNapoli. “IDAs are leveraging tax breaks in exchange for long-term jobs and future revenue for their communities, but without adequate safeguards in place the effectiveness of these efforts cannot be …
https://www.osc.ny.gov/press/releases/2015/09/dinapoli-ida-audits-reveal-need-improved-project-oversightComptroller DiNapoli Releases School Audits
… Girls , Charter School for Applied Technologies , Eugenio Maria de Hostos Charter School , Germantown Central School District …
https://www.osc.ny.gov/press/releases/2014/01/comptroller-dinapoli-releases-school-audits-0State Comptroller DiNapoli Releases Municipal Audits
… DiNapoli. “By auditing municipal finances and operations, my office continues to provide taxpayers the assurance that …
https://www.osc.ny.gov/press/releases/2016/12/state-comptroller-dinapoli-releases-municipal-auditsState Agencies Bulletin No. 1017
… most employees. Affected Employees All employees receiving a 2010 Form W-2 Effective Date(s) Immediately Background IRS … Box 13 be checked for all employees who are either covered by an employer provided retirement plan or were an active … OSC to uncheck the Retirement Plan Checkbox. 403 - Supplemental Retirement Annuity CUNY 404 - Supplemental …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1017-retirement-plan-check-box-form-w-2Reducing Medicaid Costs for Recipients Who Are Eligible for Medicare (Follow-Up)
… (Report 2021-S-16 ). About the Program DOH administers the State’s Medicaid program. Individuals who are eligible or … federal cash benefit to assist low-income individuals. In New York, all SSI recipients are eligible to receive Medicaid. …
https://www.osc.ny.gov/state-agencies/audits/2025/08/13/reducing-medicaid-costs-recipients-who-are-eligible-medicare-followMultiple Dwelling Property Inspections (2018-MS-1)
… are utilizing resources to perform FSPM inspections of residential buildings with three or more dwelling units, at a minimum of every three years and confirming that known violations are corrected. Key Findings Inspections of multiple dwelling (MD) properties were not always …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2018/08/03/multiple-dwelling-property-inspections-2018-ms-1Germantown Central School District – Payroll (2023M-3)
… of Education (Board). Key Findings The District did not have adequate payroll processes to ensure compensation paid to employees was accurate, adequately supported and …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/22/germantown-central-school-district-payroll-2023m-3Town of Schroeppel - Financial Records and Reports (2019M-187)
… Town officials agreed with our findings and indicated they plan to initiate corrective action. … Determine whether the …
https://www.osc.ny.gov/local-government/audits/town/2019/11/27/town-schroeppel-financial-records-and-reports-2019m-187Filing Requirements – World Trade Center Presumption
Information about laws that may apply to those who participated in World Trade Center rescue recovery or cleanup efforts
https://www.osc.ny.gov/retirement/publications/world-trade-center/filing-requirementsTown of Alexandria – Misappropriation of Cash Receipts (2015M-159)
… of our audit was to examine the former Clerk’s records and financial practices for the period January 1, 2012 … 31, 2013 that was not deposited into a Town bank account and could not be accounted for. The former Clerk did not properly record all cash receipts and did not deposit all moneys received intact and in a …
https://www.osc.ny.gov/local-government/audits/town/2016/03/25/town-alexandria-misappropriation-cash-receipts-2015m-159Comptroller DiNapoli Releases School District Audits
… School District – Fixed Assets (2019M-103) The district does not have a comprehensive policy for identifying and … a total of $437,732 during the audit period. Find out how your government money is spent at Open Book New York . Track …
https://www.osc.ny.gov/press/releases/2019/08/comptroller-dinapoli-releases-school-district-audits-1