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Use of Electronic Benefit Cards at Prohibited Locations
… Purpose The objective of our performance audit was to determine whether the Office of Temporary and Disability … Assistance (Office) had sufficient policies and practices to identify and prohibit electronic benefit transfer (EBT) … supervising programs that provide assistance and support to eligible families and individuals. The Office receives …
https://www.osc.ny.gov/state-agencies/audits/2017/07/10/use-electronic-benefit-cards-prohibited-locationsComptroller DiNapoli Releases School Audits
… school finances and operations, my office continues to provide taxpayers the assurance that their money is being … contract with the foundation is not sufficiently detailed to determine how the delivery of services will be measured … does not appear to be reasonable. School officials have not explored whether there is a more cost-effective …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-auditsWest Hempstead Union Free School District – Nonstudent Network User Account Controls (2023M-9)
… adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. Key … adequate controls over nonstudent network user accounts to help prevent unauthorized use, access and loss. In … were not needed. Twenty-two of these accounts (37 percent) have not been used in more than five years, with the oldest …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/14/west-hempstead-union-free-school-district-nonstudent-network-user-accountTown of White Creek – Disbursements and Annual Financial Reports (2023M-41)
… – pdf] Audit Objective Determine whether the Town of White Creek (Town) Supervisor provided proper oversight of … audit white creek town …
https://www.osc.ny.gov/local-government/audits/town/2023/08/04/town-white-creek-disbursements-and-annual-financial-reports-2023m-41Village of Holley – Transparency of Fiscal Activities (S9-24-12)
… Reported the results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: Conduct an annual audit, or cause to be audited, the CFO’s 2022-23 financial records and … not maintained and the Village’s and bank’s cash records have not been reconciled since December 2022. The Board’s …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-holley-transparency-fiscal-activities-s9-24-12City of Salamanca – Employee Benefits (2023M-96)
… payments made between April 1, 2020 and October 31, 2022, to 18 employees, totaling approximately $306,000, we noted: … Seven payments totaling approximately $13,400 did not have adequate support. Six payments totaling approximately … $6,800 included leave balances that were not authorized to be paid at separation. This included $3,400 paid to one …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96Gorham-Middlesex Central School District – Multiyear Planning (2016M-177)
… 23, 2016. Background The Gorham-Middlesex (also known as Marcus Whitman) Central School District is located in the …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/29/gorham-middlesex-central-school-district-multiyear-planning-2016m-177Elwood Union Free School District – Electronic Transfers (2014M-133)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over electronic transfers … year were $53,282,835. Key Findings The Board does not have written policies, procedures or Board resolutions to govern electronic transfers. As a result, the Treasurer …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/11/elwood-union-free-school-district-electronic-transfers-2014m-133Town of Olive – Claims Processing and Information Technology (2012M-223)
… Purpose of Audit The purpose of our audit was to review the Town’s processes for claims auditing and … technology (IT) for the period January 1, 2011, to August 28, 2012. Background The Town of Olive is located … and found that 27 payments totaling $24,823 did not have signed receiving documentation, and four payments that …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-olive-claims-processing-and-information-technology-2012m-223Comptroller DiNapoli Releases State Audits
… Thomas P. DiNapoli announced today the following audits have been issued: Department of Health (DOH) – Inappropriate … million in Medicaid overpayments for services provided to recipients with multiple identification numbers. Of the … of flaws and/or inconsistencies in the methodologies used to estimate savings. OMIG officials indicate they have taken …
https://www.osc.ny.gov/press/releases/2014/08/comptroller-dinapoli-releases-state-auditsState Agencies Bulletin No. 2243.1
… Name (Name the check is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description … Payroll Direct Deposit Reversals (reissued checks due to reversed direct deposits) Payroll Garnishment Officers … deposit returns OSC received in the three months covered by the report. The report includes the following information: …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/22431-new-payroll-check-notification-reportState Agencies Bulletin No. 2243
… This bulletin is superseded by Payroll Bulletin No. 2243.1 . Purpose: The purpose of … Name (Name the check is issued to) Invoice Information Payment Amount Voucher in SFS Vendor ID Vendor Description … Payroll Direct Deposit Reversals (reissued checks due to reversed direct deposits) Payroll Garnishment Officers …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2243-new-payroll-check-notification-reportRockville Centre Union Free School District – Information Technology (2023M-140)
… report – pdf] Audit Objective Determine whether Rockville Centre Union Free School District (District) officials … compliance with the District’s acceptable Internet use policy (AUP). Key Findings District officials did not … Determine whether Rockville Centre Union Free School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/rockville-centre-union-free-school-district-information-technology-2023mTown of Wilson – Fuel Procurement and Monitoring (2024M-131)
… during the audit we observed that anyone could access and pump fuel from the Town’s fuel tanks without a key fob or …
https://www.osc.ny.gov/local-government/audits/town/2025/02/14/town-wilson-fuel-procurement-and-monitoring-2024m-131Town of Alden – Town Clerk/Tax Collector (2024M-106)
… in the tax collection bank accounts. The funds should have been remitted to the Town Supervisor (Supervisor), a school district or refunded to taxpayers. Most of the unremitted funds or $84,757 should …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-clerktax-collector-2024m-106Miller Place Fire District – Credit Cards (2024M-58)
… of items or services. 12 charges totaling $9,362 did not have sufficient supporting documentation attached to the claim but were approved for payment by the Board. … orders contain sufficient detail and are approved prior to purchases being made. Ensure all claims are subject to an …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/09/13/miller-place-fire-district-credit-cards-2024m-58Gates Fire District – Board Oversight of Long-Term Planning (2024M-10)
… The Board and District officials did not properly plan for the District’s long-term financial and capital needs, which inhibited the Board and officials from effectively managing finances and addressing future … did not have a written multiyear (long-term) financial plan or an adequate capital plan. Officials were unable to …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/06/07/gates-fire-district-board-oversight-long-term-planning-2024m-10Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… of 23 members, one of whom also serves as the Board Chair. The Chair is the County's chief executive officer. In 2012, the …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueRipley Central School District – Payroll and Leave Accruals (2021M-53)
… monitor the payroll and leave accrual process and they have not developed any payroll policies or procedures. We … and adopt comprehensive written policies and procedures to guide the payroll and leave accrual process. Properly … officials generally agreed with our recommendations and have initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2021/08/13/ripley-central-school-district-payroll-and-leave-accruals-2021m-53Scio Central School District – Capital Assets (2024M-45)
… recorded replacement cost of approximately $47,000 did not have their location listed. Although required annually, the … policy, complete and accurate assets records may have been maintained. Key Recommendations Maintain capital … agreed with our recommendations and indicated they intend to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/school-district/2024/07/03/scio-central-school-district-capital-assets-2024m-45