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Audit of the Tuition Assistance Program at Plaza College
… Purpose To determine whether Plaza College complied with the … per semester. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible …
https://www.osc.ny.gov/state-agencies/audits/2013/11/05/audit-tuition-assistance-program-plaza-collegeTown of Western - Supervisor’s Records and Reports (2022M-184)
… oversight of the accountant’s work. As a result, the Town does not have accurate financial records and has been unable to obtain …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Roxbury – Payments to Not-For-Profit Organizations (2022M-177)
… in connection with each proposed payment to ensure that it does not violate Article VIII, Section 1 of the New York …
https://www.osc.ny.gov/local-government/audits/town/2023/01/27/town-roxbury-payments-not-profit-organizations-2022m-177Village of Oyster Bay Cove – Claims Audit (2022M-114)
… [read complete report – pdf] Audit Objective Determine if the Village of Oyster Bay Cove (Village) Board of Trustees … Conduct a deliberate and thorough audit of claims prior to payment. Claims paid before audit should be limited to those authorized under Village Law and presented at the …
https://www.osc.ny.gov/local-government/audits/village/2022/12/02/village-oyster-bay-cove-claims-audit-2022m-114Town of Ephratah – Accounting Records and Reports (2022M-138)
Determine whether the Town of Ephratah Town Town Supervisor Supervisor maintained complete accurate and timely financial records and reports
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Town of Seneca Falls – Audit Follow Up (2018M-144-F)
… a population of approximately 9,000. The Town is governed by an elected Town Board composed of a Supervisor and four … our limited procedures, it appears that the Department has made progress implementing corrective action. Of the five …
https://www.osc.ny.gov/local-government/audits/town/2023/01/20/town-seneca-falls-audit-follow-2018m-144-fVillage of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267Town of Putnam – Accounting Records and Reports (2022M-188)
… the Town’s accounting records and reports, as required, in a complete, accurate, up to date or timely manner . … tax revenues were overstated by a total of $782,864 in the general fund and understated in the highway and fire protection funds. $49,765 in sales …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Village of South Glens Falls – Audit Follow-Up (2014M-102-F)
… five-member Board of Trustees. Budgeted appropriations for the 2013-14 fiscal year totaled approximately $4.2 …
https://www.osc.ny.gov/local-government/audits/village/2016/05/06/village-south-glens-falls-audit-follow-2014m-102-fTown of Groton – Highway Department Asset Accountability (2022M-117)
… officials generally agreed with our recommendations and have initiated, or indicated they plan to initiate corrective …
https://www.osc.ny.gov/local-government/audits/town/2022/12/09/town-groton-highway-department-asset-accountability-2022m-117Borough of Manhattan Community College – Controls Over Bank Accounts
… Purpose To determine whether the City University of New York’s (CUNY) … President of Finance and Administration at each college to ensure that each bank account complies with University …
https://www.osc.ny.gov/state-agencies/audits/2016/08/10/borough-manhattan-community-college-controls-over-bank-accountsControls and Accountability of Court, Trust and Bail Funds
… estates controlled by Public Administrators (such estates have no known heirs or no heirs able or willing to administer … cases are abandoned timely, and that all necessary fees have been withheld before abandonment. Review previously …
https://www.osc.ny.gov/state-agencies/audits/2014/04/16/controls-and-accountability-court-trust-and-bail-fundsVillage of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… the Village’s processes and procedures over cash receipts from parking violations for the period June 1, 2015 through …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Lancaster – Town Supervisor's Financial Duties (2024M-32)
… reconciliations were not completed promptly. 86 budget lines were overspent by nearly $9.2 million and 21 budget …
https://www.osc.ny.gov/local-government/audits/town/2024/07/12/town-lancaster-town-supervisors-financial-duties-2024m-32Village of Dolgeville – Treasurer’s Records and Reports (2024M-28)
… – pdf ] Audit Objective Determine whether the Village of Dolgeville (Village) Treasurer maintained adequate records … Village finances. Key Findings The Treasurer did not record all financial activity using proper accounting procedures. As a result, …
https://www.osc.ny.gov/local-government/audits/village/2024/07/03/village-dolgeville-treasurers-records-and-reports-2024m-28State Comptroller DiNapoli Statement on End of Legislative Session
… "The failure to enact procurement reform was a missed opportunity to protect taxpayers’ dollars and prevent corruption. …
https://www.osc.ny.gov/press/releases/2017/06/state-comptroller-dinapoli-statement-end-legislative-sessionTown of Edmeston – Supervisor's Records and Reports (2017M-13)
… 13, 2016. Background The Town of Edmeston is located in Otsego County and has a population of approximately 1,800. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-edmeston-supervisors-records-and-reports-2017m-13Review of Credit Card Expenses at Finger Lakes DDSO
… persons with developmental disabilities living in 150 group homes across eight counties. Employees at each group home routinely purchase food and household items …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoTown of Kent – Procurement and Information Technology (2017M-85)
… be performed and the compensation for those services for all current and future professional service providers. …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Town of Somerset – Budgeting for Sales Tax (2016M-419)
… 18, 2016. Background The Town of Somerset is located in Niagara County and has a population of approximately … an elected five-member Town Board. Budgeted appropriations in the general and highway funds for 2016 totaled $2 million. … Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate sales …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419