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Town of Batavia – Water and Sewer Operations (2018M-12)
… and expenditures associated with improvement areas in the general fund as required by New York State Town Law. … account for Article 12-C improvement financial activity in the general fund. Properly account for intermunicipal … comment on an issue raised in the Town’s response. … Town of Batavia Water and Sewer Operations 2018M12 …
https://www.osc.ny.gov/local-government/audits/town/2018/05/11/town-batavia-water-and-sewer-operations-2018m-12Incorporated Village of Garden City – Check Signing (2021M-39)
… [ read complete report - pdf ] Audit Objective Determine if the Incorporated Village of Garden City’s (Village) check signing process complies with Village policy. Key … electronic signature. The Treasurer allowed her signature to be affixed to checks without her being present. Alternate …
https://www.osc.ny.gov/local-government/audits/village/2021/07/09/incorporated-village-garden-city-check-signing-2021m-39XI.2 Comptroller Approval of Contracts and General Contracts Processing – XI. Procurement and Contract Management
… The Office of the State Comptroller (OSC) is charged with the … Helpdesk. CONTRACT STATUS Agencies and vendors should use Open Book New York and the New York State VendRep System to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2-overviewReview of Credit Card Expenses at Finger Lakes DDSO
… Purpose We reviewed select Procurement Card transactions incurred by Finger Lakes … Disabilities Service Office (DDSO) to Finger Lakes Home Supply from December 18, 2012 through June 4, 2014. The …
https://www.osc.ny.gov/state-agencies/audits/2015/06/12/review-credit-card-expenses-finger-lakes-ddsoUse of Foreign Fire Insurance Tax Money (2017-MS-5)
… [read complete report - pdf] We also released four letter reports to the following entities: the City of Buffalo … (Rochester) and the Rochester Firefighters Two Percent Committee Inc. (Rochester TPC) [pdf] . Purpose of Audit The …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/use-foreign-fire-insurance-tax-money-2017-ms-5Reporting of Community-Based Services Under the Transformation Reinvestment Plan
… Health provides adequate reporting of community-based service reinvestment funds under the Transformation … closure of inpatient State beds (about $110,000 per closed bed) into CBS. To document its oversight of reinvestments and … across the State as the result of community inpatient bed reductions. Key Findings Generally, we determined OMH has …
https://www.osc.ny.gov/state-agencies/audits/2022/10/26/reporting-community-based-services-under-transformation-reinvestment-planCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… report - pdf ] Audit Objective Determine whether the City of Cortland’s (City) non-contractual (NC) employees’ … found NC employees received benefits inconsistent with Council approvals. Most of the prior control weaknesses … established specific leave benefits of NC employees. As a result, we found: Seven NC employees earned 2,213 more …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Village of Horseheads – Claims Auditing and Disbursements (2023M-134)
… were audited prior to funds being disbursed. Monitor telephone and Internet services for necessity, which resulted in expenditures of … claims. Periodically review and determine the necessity of telephone and Internet services for usefulness. Village …
https://www.osc.ny.gov/local-government/audits/village/2024/05/10/village-horseheads-claims-auditing-and-disbursements-2023m-134DiNapoli Releases Year-End and April Cash Reports
… $1 billion, or 17 percent lower, than comparable receipts a year ago, but $86.8 million higher than the projections … Plan released earlier this month, according to the April Cash Report released today by State Comptroller Thomas P. … receipts – income taxes that are collected directly from paychecks and represent the state's second largest …
https://www.osc.ny.gov/press/releases/2014/05/dinapoli-releases-year-end-and-april-cash-reportsAddison Central School District – Procurement of Professional Services (2023M-6)
… officials sought competition for the procurement of professional services. Key Findings District officials did not seek competition for most professional services in accordance with District policy. District officials: Paid … for professional services or did not seek competition in a timely manner, officials cannot assure taxpayers that …
https://www.osc.ny.gov/local-government/audits/school-district/2023/07/07/addison-central-school-district-procurement-professional-services-2023m-6XII.4.D Certification of Internal Controls over the Payment Process – XII. Expenditures
… in the form of operator identification and passwords. Voucher Authorizer Designation Section 110 of the State … with the Office of the State Comptroller. Please see the Voucher Authorizers section below for additional information … Comptroller: Accounts Payable Grants Bulkload and Mass Approval Procurement Card Purchases Contracts Requiring …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4d-certification-internal-controls-over-payment-processDiNapoli Issues Report on Transparency of Village Fiscal Activities
… Thomas P. DiNapoli’s office released a report and series of audits today reviewing compliance by villages with … State Comptroller’s office 60 to 120 days after the close of their fiscal year. The AFR must be made available to the … about the village’s financial position and results of operations, and include revenues, expenditures, debt, cash …
https://www.osc.ny.gov/press/releases/2024/12/dinapoli-issues-report-transparency-village-fiscal-activitiesVillage of New York Mills – Justice Court (S9-14-4)
… tickets to the State’s Department of Motor Vehicles (DMV). We found weak information technology controls. Key … that is over six years old to the Village. Contact the DMV about receiving the monthly DMV pending cases report. Periodically review and reconcile …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Village of Sleepy Hollow – Parking Ticket Collections (2016M-408)
… Court. During our audit period, the Village issued 6,005 tickets and collected approximately $255,690 in fines, … with a vendor to assist with the processing of parking tickets and to enforce payment of unpaid parking tickets, but $2.2 million in cumulative unpaid parking …
https://www.osc.ny.gov/local-government/audits/village/2017/02/03/village-sleepy-hollow-parking-ticket-collections-2016m-408Town of Owasco – Financial Management and Procurement (2021M-70)
… report - pdf ] Audit Objectives Determine whether the Town of Owasco (Town) Board (Board) effectively managed fund … services and playground equipment were procured in a manner to ensure the prudent and economical use of public money in the best interests of the taxpayers. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2021/08/13/town-owasco-financial-management-and-procurement-2021m-70Chautauqua Lake Central School District – Procurement (2024M-3)
… Central School District (District) officials procured fuel in compliance with the District’s procurement policies. Key Findings District officials did not procure fuel in compliance with the District’s policies. When District … practices. Conduct a thorough and deliberate audit of each claim before authorizing payment. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/07/chautauqua-lake-central-school-district-procurement-2024m-3Town of Somerset – Budgeting for Sales Tax (2016M-419)
… Purpose of Audit The purpose of our audit was to review the Town's allocation of sales tax for the period January 1, 2015 through November 18, … Key Findings Town officials improperly budgeted sales tax revenue in the refuse district. Key Recommendations Allocate …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-somerset-budgeting-sales-tax-2016m-419Town of German – Supervisor’s Records and Reports (2023M-54)
… report – pdf] Audit Objective Determine whether the Town of German (Town) Town Supervisor (Supervisor) maintained … did not maintain the Town’s accounting records and reports in a complete, accurate and up-to-date manner . As a result, … the Town’s financial operations was compromised, resulting in diminished transparency of the Town’s financial …
https://www.osc.ny.gov/local-government/audits/town/2023/07/14/town-german-supervisors-records-and-reports-2023m-54Village/Town of Mount Kisco – Parking Ticket Collections (2012M-255)
… Purpose of Audit The purpose of our audit was to examine the Village/Town’s receivables for parking offenses for the … audit period, the Village/Town issued about 29,870 parking tickets and collected approximately $721,000 in fines and …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/villagetown-mount-kisco-parking-ticket-collections-2012m-255Town of Broome – Purchasing and Justice Court (2014M-255)
The purpose of our audit was to review the Towns purchasing practices and the Justice Courts financial activity for the period January 1 2013 through March 3
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255