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Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… its parking fine revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, … Court’s manual check register, and the computerized court case records. Further, neither the manual check register nor …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Albany City School District – Separation Payments and Information Technology (2012M-251)
… period July 1, 2011, to August 31, 2012. Background The Albany City School District is located in the City of Albany, Albany County. The District is governed by the Board …
https://www.osc.ny.gov/local-government/audits/school-district/2013/02/22/albany-city-school-district-separation-payments-and-informationTown of Middlebury – Purchasing (2013M-212)
… of Middlebury is located in Wyoming County and serves a population of approximately 1,440 residents. The Town is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-middlebury-purchasing-2013m-212Comsewogue Public Library – Cash Disbursements and Procurement (2013M-316)
… Library’s controls over cash disbursements and procurement for the period July 1, 2012 through June 30, 2013. Background The Comsewogue Public Library, located in the hamlet of Port Jefferson Station in Suffolk County, is …
https://www.osc.ny.gov/local-government/audits/library/2014/01/31/comsewogue-public-library-cash-disbursements-and-procurement-2013m-316Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… internal controls over selected Town financial operations for the period January 1, 2011, to September 30, 2012. … proper. Ensure there is an adequate segregation of duties for vendor payments or institute compensating controls. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Newark School District Public Library – Board Oversight (2014M-54)
… its services. Key Recommendations Adhere to and enforce all provisions of its investment policy, divest from all improper investments and place all Library moneys in time deposits, certificates of deposit, …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Town of Conesus – Justice Court (2013M-140)
… Court’s database system. The Justices did not ensure that all money received was deposited and recorded in a timely … the Court’s financial records, no one can be certain that all Court money was accurately reported and accounted for. … and that any differences are resolved. Ensure that all money is deposited in a timely manner, as required, and …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… the petty cash system or travel expenditures. The Library does not have a policy that describes when it is appropriate to …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399Ethelbert B. Crawford Public Library – Disbursements (2013M-222)
… Purpose of Audit The purpose of our audit was to evaluate the internal controls over the Library’s disbursements for the period November 1, 2011, to April 30, 2013. Background The Ethelbert B. Crawford … these disbursements totaling $96,586, three of which were to Library employees. While the majority of these 100 …
https://www.osc.ny.gov/local-government/audits/library/2013/11/01/ethelbert-b-crawford-public-library-disbursements-2013m-222State Comptroller DiNapoli Releases School District Audits
… professional services providers that were paid $416,367. In addition, district officials did not obtain quotes for 20 … points, which exceeded the 4 percent statutory limit. In addition, $13.4 million was improperly restricted in two reserves: $12.6 million in the employee benefit …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-0City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… The City of Long Beach, located in Nassau County, has a population of approximately 35,000. The City is governed by …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mTown of Malone – Justice Court Operations and Highway Department Payroll (2015M-83)
… The Town of Malone is located in Franklin County and has a population of approximately 14,500. The Town is governed by …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/08/21/town-malone-justice-court-operations-and-highway-department-payroll-2015mTown of Amherst – Recording Financial Activity and Fleet Management (2013M-199)
… to May 8, 2013. Background The Town of Amherst is located in Erie County with a population of 122,366 residents. An … The Town Comptroller does not record reserve activity in the financial system, instead she accounts for certain reserves separately and in some cases does not maintain any record of the reserves. …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-amherst-recording-financial-activity-and-fleet-management-2013m-199Selected Controls Over the Property Tax Assessment Process (Follow-Up)
… Objective To determine the extent of implementation of the ten … Administrative Code 11-207 requires taxable properties to be examined every three years and non-taxable properties …
https://www.osc.ny.gov/state-agencies/audits/2020/01/06/selected-controls-over-property-tax-assessment-process-followShelter Island Union Free School District –Financial Condition (2014M-132)
… Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. … of the ensuing year’s budgets, which was nearly three times greater than the allowed 4 percent maximum. The District’s reserve policy does not define how reserve funds should be used. In addition, we found that …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132DiNapoli: Priceline Commits to Improve Gender and Racial Diversity on its Board of Directors
… encourage our portfolio companies to commit to a diversity of experience and thought on their boards because it is an … proposals seeking board diversity commitments at a number of companies including FleetCor Technologies and LinkedIn. … Priceline. The Fund withdrew its proposal from 12 of the companies after reaching agreements. About the New …
https://www.osc.ny.gov/press/releases/2016/05/dinapoli-priceline-commits-improve-gender-and-racial-diversity-its-board-directorsAll Services for Kids, Inc. – Compliance With the Reimbursable Cost Manual
… (All Services) on its Consolidated Fiscal Reports (CFRs) are adequately documented and allowable pursuant to the State … paid to the husband of the Executive Director for services that he did not perform; and $12,986 in non-personal service … Education Department: Bilingual SEIT & Preschool, Inc. - Compliance With the Reimbursable Cost Manual (2011-S-13) …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/all-services-kids-inc-compliance-reimbursable-cost-manualCUNY Bulletin No. CU-762
… employees in the below bargaining units will be affected. NY Barg U Descr (NY Barg U) T7 Plumbers Local 1 TN Plumbers Local 1 TV … of New York (CUNY) agreed to implement the New York State Paid Family Leave Program (PFL) beginning January 1, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/city-university-new-york/cu-762-cuny-nys-paid-family-leave-additional-bargaining-unitsCVS Health – Accuracy of Empire Plan Medicare Rx Drug Rebate Revenue Remitted to the Department of Civil Service
… Objective To determine if CVS Health appropriately invoiced drug manufacturers and … under the Empire Plan Medicare Rx drug benefit. Our audit covered the period January 1, 2014 through December 31, … for NYSHIP. Since 2014, Civil Service has contracted with CVS Health to administer the prescription drug program. Since …
https://www.osc.ny.gov/state-agencies/audits/2023/06/21/cvs-health-accuracy-empire-plan-medicare-rx-drug-rebate-revenue-remitted-department-civilVillage of Red Creek – Board Oversight of the Clerk-Treasurer and Water Operations (2014M-173)
… 11, 2014. Background The Village of Red Creek is located in the Town of Wolcott in Wayne County and has approximately 500 residents. The … year are approximately $453,000. Key Findings Duties in the Clerk-Treasurer’s office are not appropriately …
https://www.osc.ny.gov/local-government/audits/village/2014/10/24/village-red-creek-board-oversight-clerk-treasurer-and-water-operations-2014m-173