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State Comptroller DiNapoli Statement on Impact of a Late State Budget
… who must show up at work every day and put in long, hard hours. For the workers that get paper checks or have … confident the Governor and state Legislature are working hard to get the budget done. Now more than ever, we need a …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budgetOversight of Casino Revenues and Regulatory Oversight Reimbursement Collections (Follow-Up)
… aspects of gaming activity in New York and is responsible for overseeing three types of casinos in the State: … and tribe/nation compacts and collect the costs for these oversight activities (also known as regulatory or … to ensure revenues were appropriately collected, accounted for, and transmitted to the State and that regulatory …
https://www.osc.ny.gov/state-agencies/audits/2021/05/05/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collections-followVillage of South Floral Park – Budgeting and Financial Oversight (2021M-5)
Determine whether the Village of South Floral Parks Village Board provided adequate oversight and management of budgets and fund balance and ensured annual audits were completed
https://www.osc.ny.gov/local-government/audits/village/2021/07/16/village-south-floral-park-budgeting-and-financial-oversight-2021m-5Village of West Haverstraw - Accrued Leave and Benefits (2019M-143)
… for benefits were accurate. Key Findings The Treasurer did not maintain separate records on leave accruals earned and … employees, or the amount of sick leave accrued and to be carried over to the next fiscal year. For 2018, the … generally agreed with our findings and indicated that they have taken, or planned to take, corrective action. … …
https://www.osc.ny.gov/local-government/audits/village/2019/09/06/village-west-haverstraw-accrued-leave-and-benefits-2019m-143Village of Red Hook - Procurement and Claims Auditing (2019M-100)
… policy. Village officials disagreed with certain aspects of our findings and recommendations, but indicated they planned to implement some of our recommendations. Appendix B includes our comments on …
https://www.osc.ny.gov/local-government/audits/village/2019/10/11/village-red-hook-procurement-and-claims-auditing-2019m-100Town of Olive - Accrued Leave and Information Technology (2019M-84)
… secured and protected against unauthorized use, access and loss. Key Findings Town officials did not: Maintain accurate …
https://www.osc.ny.gov/local-government/audits/town/2019/07/03/town-olive-accrued-leave-and-information-technology-2019m-84Village of Andover – Water and Electric Cash Receipts (2019M-152)
… and electric cash receipts were recorded and deposited in a timely and accurate manner. Key Findings We reviewed … and found that they were properly recorded and deposited in a timely manner. However, the Board has not established … action. Appendix B includes our comment on an issue raised in the Village’s response. … Determine whether water and …
https://www.osc.ny.gov/local-government/audits/village/2019/10/25/village-andover-water-and-electric-cash-receipts-2019m-152City of Yonkers - Internal Controls Over Cash Collections (2018M-14)
… [read complete report - pdf] Audit Objective Determine whether City officials effectively managed the City’s cash collection function. Key Findings The Clerk’s office forfeited 30 … City Clerk should work with the credit card vendor and the Internal Revenue Service (IRS) to recover funds withheld. …
https://www.osc.ny.gov/local-government/audits/city/2019/11/22/city-yonkers-internal-controls-over-cash-collections-2018m-14Town of Chili - Financial Management and Cash Receipts (2019M-167)
… Did not adopt a multiyear financial and capital plan or detailed reserve plan that included the need and optimal … programs and did not always deposit receipts timely, or thoroughly reconcile them. Key Recommendations Adopt …
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-chili-financial-management-and-cash-receipts-2019m-167Latham Fire Department – Length of Service Awards Program (2016M-279)
… system for its Length of Service Awards Program (LOSAP) for the period January 1, 2015 through December 31, … did not maintain an adequate recordkeeping system for the LOSAP attendance records and has not established procedures … establish an organized recordkeeping system to maintain LOSAP activity records or procedures to ensure the activities …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/12/09/latham-fire-department-length-service-awards-program-2016m-279Town of Hamburg - Woodlawn Beach State Park Receipts (2019M-79)
… system, as the rental agent does not provide copies of rental contracts to the recreation department office. Key … that sheets are completed accurately. Provide copies of rental contracts to the recreation department office to …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-hamburg-woodlawn-beach-state-park-receipts-2019m-79Town of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… our audit was to examine the Town’s internal controls over payroll processing for the period January 1, 2012 through … million. Key Findings The Town’s internal controls over payroll processing were not properly designed or operating … payrolls. Although the Supervisor stated that he signs a payroll certification page for each payroll; he does not …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Oversight of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up)
… whether the Department of Health’s (Department) monitoring and inspection of nursing homes is sufficient to determine if … nursing homes perform comprehensive inspections, testing, and maintenance of resident care-related medical equipment. … homes in the State through its Division of Nursing Homes and Intermediate Care Facilities for Individuals with …
https://www.osc.ny.gov/state-agencies/audits/2019/11/18/oversight-resident-care-related-medical-equipment-nursing-homes-followTown of Ontario – Board Oversight and Information Technology (2013M-105)
… and, conversely, dangerously low fund balance in the sewer district fund. The Board has not established policies and …
https://www.osc.ny.gov/local-government/audits/town/2013/08/16/town-ontario-board-oversight-and-information-technology-2013m-105Division of Housing and Community Renewal Bulletin No. DH-119
… Purpose: The purpose of this bulletin is to inform the Division of Housing and Community Renewal of … equated to a grade (Grade 001-037) and whose annual salary is below the Job Rate of the employee’s grade on the payment … equated to a grade (Grade 001-032) and whose annual salary is below the Job Rate of the employee’s grade on the payment …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-119-april-2022-district-council-37-dc-37-performanceTown of Olive – Claims Processing and Information Technology (2012M-223)
… or alternate documentation. Internal controls over IT do not adequately protect electronic data. The Board has not …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Town of Parma – Financial Management and Information Technology (2012M-96)
… Purpose of Audit The purpose of our audit was to examine the Town’s management and oversight of financial operations and information technology (IT) for …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96City of Lackawanna – Network Management and Internal Controls (2021M-215)
Determine whether City of Lackawanna City officials properly implemented information technology IT security controls to safeguard the network against unauthorized access or disruption
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-network-management-and-internal-controls-2021m-215Delaware-Chenango-Madison-Otsego Board of Cooperative Educational Services – Fixed Assets (2021M-207)
… not have required asset tags, were not on the inventory or information technology (IT) inventory asset lists and/or had incorrect or no location noted on the inventory list. A color copier …
https://www.osc.ny.gov/local-government/audits/boces/2022/04/08/delaware-chenango-madison-otsego-board-cooperative-educational-services-fixedReimbursement of Homeless Shelter Providers – Westhab Inc.’s Coachman Family Center
… Objective To determine if the Office of Temporary and Disability Assistance (Office) adequately monitors and properly approves reimbursement of claims by homeless shelter providers, such as Westhab … Homeless shelters across the State provide an array of services to families and adults, including assessment and …
https://www.osc.ny.gov/state-agencies/audits/2022/03/01/reimbursement-homeless-shelter-providers-westhab-incs-coachman-family-center