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Child Care Stabilization Grants
… Instead, OCFS relied primarily on attestations from providers and expense report claims to support payments. Of … in expenses we reviewed from 39 non-special education providers, $373,182 (14%) reported to OCFS by 20 providers was either inadequately supported or not supported …
https://www.osc.ny.gov/state-agencies/audits/2024/11/07/child-care-stabilization-grantsState Comptroller Thomas P. DiNapoli Joins Lawmakers in Applauding New Law to Fight Government Waste
… New York State Comptroller Thomas P. DiNapoli today thanked Gov. Cuomo and the State Legislature for enacting legislation … New York State Comptroller Thomas P DiNapoli today thanked Gov Cuomo and the State Legislature for enacting legislation …
https://www.osc.ny.gov/press/releases/2015/12/state-comptroller-thomas-p-dinapoli-joins-lawmakers-applauding-new-law-fight-government-wasteAccounts Payable Advisory No. 10
… Subject: Handling Code “A” and “Separate Payment” Box Guidance: This … Payment Options section of a voucher when using the “A” handling code, consistent with Guide to Financial Operations … Chapter XII, Section 5.M - Selecting the Appropriate Handling Code . Checking the “Separate Payment” box ensures …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/10-handling-code-and-separate-payment-boxAccounts Payable Advisory No. 30
… Subject: Claims, Awards, Judgments, and Settlement Agreements Policy: The … to inform Business Units of: the account codes for claims, awards, judgments and settlement agreements, and the procedures for making payments pursuant to awards and non-judicial settlement agreements. To account for …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/30-claims-awards-judgments-and-settlement-agreementsAccounts Payable Advisory No. 25
… of confidential information include: Social Security numbers; Credit/debit card numbers; Driver license numbers; Bank account numbers; Addresses for individuals; …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/25-confidential-personal-and-private-informationOtselic Valley Central School District – Procurement (2022M-58)
… goods and services not subject to competitive bidding. Out of nine purchases under the competitive bidding threshold … for a transportation efficiency study ($32,500), purchases of ice melt ($10,845) and information technology equipment …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/08/otselic-valley-central-school-district-procurement-2022m-58Oversight of New York State Forest Tax Programs
… the Department of Environmental Conservation (Department) is adequately monitoring the 480 and 480a private forest programs to ensure forest land is appropriately enrolled and landowners are adhering to requirements to assist in the protection of the environmental benefits of the …
https://www.osc.ny.gov/state-agencies/audits/2022/04/20/oversight-new-york-state-forest-tax-programsCounty of Rockland – Budget Review (B20-6-13)
… [read complete report - pdf] Purpose of Budget Review The purpose of our budget review was to determine whether the … The purpose of our budget review was to determine whether the …
https://www.osc.ny.gov/local-government/audits/county/2020/11/13/county-rockland-budget-review-b20-6-13Buffalo Academy of Science Charter School - Procurement (2019M-250)
… [read complete report - pdf] Audit Objective Determine whether a competitive process … by the School’s policy. Seek competition and obtain quotes for purchases, as required by the policy and as recommended …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/03/13/buffalo-academy-science-charter-school-procurement-2019m-250Warsaw Central School District – Out-of-District Tuition Billing (2021M-140)
… ] Audit Objective Determine if tuition billings for Warsaw Central School District (District) students enrolled in out-of-district programs were accurately calculated and properly supported. … Determine if tuition billings for Warsaw Central School District District students enrolled in …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/warsaw-central-school-district-out-district-tuition-billing-2021m-140Town of East Hampton - Budget Review (B21-7-11)
… fiscal year are reasonable. Background The Town of East Hampton, located in Suffolk County, is authorized to issue …
https://www.osc.ny.gov/local-government/audits/town/2021/11/08/town-east-hampton-budget-review-b21-7-11Village of Port Chester - Dual Employment (2018M-91)
… we could not confirm the three employees identified worked all the hours they were paid for. Village officials did not …
https://www.osc.ny.gov/local-government/audits/village/2020/06/12/village-port-chester-dual-employment-2018m-91Town of Addison - Supervisor's Fiscal Responsibilities (2019M-03)
… responsibilities because he failed to provide oversight of the Bookkeeper, who performs all financial duties, including online banking, on her personal computer. Adequate accounting … should: Collect, disburse and maintain custody of all Town funds in accordance with policies, procedures and Town …
https://www.osc.ny.gov/local-government/audits/town/2019/04/26/town-addison-supervisors-fiscal-responsibilities-2019m-03Town of Marathon – Town Clerk (2022M-143)
… of Marathon (Town) Clerk recorded, deposited, remitted and reported collections in a timely and accurate manner. Key Findings The Clerk did not record, deposit, remit or report collections in a timely and accurate manner . As a result, the Board’s ability to …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-marathon-town-clerk-2022m-143Town of Sheridan – Disbursements (2023M-101)
… $22,500 to supervise these individuals doing the work, all without Board approval. Key Recommendations Ensure all claims and payroll-related disbursements are adequately … payment. Properly establish employment and wage rates for all officials and employees. Town officials generally agreed …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101State Agencies Bulletin No. 247
… Purpose To provide agencies with the schedule for payroll submission … last day (Wednesday) of the previous payroll period. Due to holidays and special processing (e.g. raise processing), earlier submission deadlines are necessary to ensure that paychecks are issued timely. To assist …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/247-schedule-agency-payroll-submission-and-availability-reports-and-filesTown of Danby – Town Clerk (2022M-08)
… were recorded, they did not properly deposit and remit all collections to the appropriate parties in a timely and … Secure collections prior to being deposited. Maintain all records, books and papers including the duplicate cash …
https://www.osc.ny.gov/local-government/audits/town/2022/05/20/town-danby-town-clerk-2022m-08Town of Saranac – Town Clerk Operations (2019M-33)
… Clerk (Clerk) recorded, deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did not: Record all collections received in a timely and accurate manner. Deposit all collections timely and intact. As of October 31, 2018, …
https://www.osc.ny.gov/local-government/audits/town/2022/02/25/town-saranac-town-clerk-operations-2019m-33Town of Decatur – Town Clerk (2020M-58)
… deposited, remitted and reported all collections received in a timely and accurate manner. Key Findings The Clerk did … all money received to the Supervisor and other entities in a timely manner. Conduct or retain a public accountant to … deposited remitted and reported all collections received in a timely and accurate manner …
https://www.osc.ny.gov/local-government/audits/town/2020/11/06/town-decatur-town-clerk-2020m-58Town of Almond - Tax Collection (2019M-188)
… [read complete report - pdf] Audit Objective Determine whether the Town Clerk (Clerk) … not always issue receipts or retain adequate evidence of receipt for tax payments collected or to establish tax … in a timely manner. Issue and retain adequate evidence of receipt for all tax payments collected. Town officials agreed …
https://www.osc.ny.gov/local-government/audits/town/2019/12/06/town-almond-tax-collection-2019m-188