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Town of Hempstead Sanitary District No. 7 – Post-Employment Payments, Claims Processing and Professional Services (2014M-198)
… The Town of Hempstead Sanitary District No. 7 provides garbage collection and recycling pickup services to households and businesses in parts of the …
https://www.osc.ny.gov/local-government/audits/district/2014/12/24/town-hempstead-sanitary-district-no-7-post-employment-payments-claims-processingRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… Board of Directors, entered into a written agreement with the not-for-profit Rochester Housing Development Fund Corporation (Subcontractor) to assist with the use of grants to acquire, perform environmental … use. The Land Bank funds its operations primarily with grants, which have totaled $4.6 million since 2014. Key …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceXI-A.4 Procurement Card Use – XI-A. Purchasing
… less than $500.00 when a vendor accepts the PCard for payment. This facilitates a cost effective method of procurement and a direct way to obtain rebates. … reconcile credit card charges in the SFS within 30 days of payment of the prepaid voucher. For more guidance, see …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xia/xi-a4-procurement-card-useBolton Central School District – Financial Condition (2013M-58)
… condition for the period July 1, 2009, to November 30, 2012. Background The Bolton Central School District is …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/bolton-central-school-district-financial-condition-2013m-58Village of Richmondville – Disbursements (2012M-178)
… the Village’s fiscal operations for the period June 1, 2011 to July 16, 2012. Background The Village of … residents; its annual budget for 2012-13 is approximately $1.95 million. The Board, comprising five elected Trustees, … without Board approval and all employees had the wrong amounts withheld for health insurance. In addition, 447 …
https://www.osc.ny.gov/local-government/audits/village/2013/01/25/village-richmondville-disbursements-2012m-178Town of Halfmoon – Financial Condition of the General and Highway Funds (2013M-55)
… highway funds for the period January 1, 2011, to September 30, 2012. Background The Town of Halfmoon is located in …
https://www.osc.ny.gov/local-government/audits/town/2013/08/06/town-halfmoon-financial-condition-general-and-highway-funds-2013m-55Town of Byron – Internal Controls Over Justice Court Operations (2012M-208)
… through September 20, 2012. Background The Town of Byron is located in Genesee County and has a population of about … which comprises the Supervisor and four council members, is the legislative body responsible for managing Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-byron-internal-controls-over-justice-court-operations-2012m-208Monticello Joint Fire District – Fiscal Operations (2017M-80)
… the District’s financial condition and Treasurer’s duties for the period January 1, 2015 through January 17, 2017. … Fire Commissioners. General fund budgeted appropriations for 2017 total over $2 million. Key Findings The Board … the levels of fund balance to be maintained or thresholds for reserves. Although the Board established a financial and …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/07/14/monticello-joint-fire-district-fiscal-operations-2017m-80Introduction – Travel and Conference Expense Management
… governments and school districts. 1 Office of the New York State Comptroller audit reports are available at: www.osc.state.ny.us/local-government/audits … Officers and employees often …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/introductionDiNapoli: Feds Must Step Up or NYC Metro Region Faces End of Public Transit As We Know It
… New York State Comptroller Thomas P. DiNapoli released the … we know it. It’s too late for federal help to assist the MTA this year, forcing it to borrow almost $3 billion to get … The MTA has pushed back its expectation for ridership to return to close to pre-pandemic levels until after 2024, but …
https://www.osc.ny.gov/press/releases/2020/11/dinapoli-feds-must-step-or-nyc-metro-region-faces-end-public-transit-we-know-itCharter School of Educational Excellence – Information Technology (2023M-174)
… to employees. Ensure all access to sensitive student data is based on needs and job responsibilities. Develop a …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/07/charter-school-educational-excellence-information-technology-2023m-174Renaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… policies. Sixty-two percent of the non-credit card disbursements tested totaling $276,871 and 86 percent of the credit card charges tested totaling $43,439 lacked both an itemized …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23DiNapoli Announces Review of State Health Department's Progress in Addressing Nursing Home Pandemic Failures
… in DOH’s ability to address the COVID-19 pandemic in nursing homes. “Families across New York suffered during the pandemic – especially those that lost loved ones in nursing homes,” said DiNapoli. “The audit released last year … its ability to respond to infectious disease outbreaks at nursing homes. It also found that, under the direction of the …
https://www.osc.ny.gov/press/releases/2023/03/dinapoli-announces-review-state-health-departments-progress-addressing-nursing-home-pandemic-failuresVIII.1.B Revenue Transfers – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… which best accounts for the type of receipt. See Chapter IV, Section 3.B – Miscellaneous Receipts. To facilitate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1b-revenue-transfersTown of Butternuts – Highway Facility Capital Project (2021M-94)
… omitted from bid documents, but later added as a $60,000 change order, which should have been competitively bid in … Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the Town’s …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94Wyandanch Union Free School District – Budget Review (B21-7-1)
… the District to issue serial bonds in an aggregate principal amount not to exceed $4.5 million, to liquidate the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/09/wyandanch-union-free-school-district-budget-review-b21-7-1Hadley-Luzerne Joint Youth Commission – Governance and Cash Receipts (2016M-262)
… The purpose of our audit was to examine Board oversight of Commission operations and the cash receipts process for the period January 1, 2015 … annual budgets and all Commission salaries, wages and pay rates. Adopt policies and procedures for the cash …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/30/hadley-luzerne-joint-youth-commission-governance-and-cash-receipts-2016mState Comptroller Releases Municipal Audits
… in October 2020. Find out how your government money is spent at Open Book New York . Track municipal spending, …
https://www.osc.ny.gov/press/releases/2021/01/state-comptroller-releases-municipal-auditsTown of Cortlandville – Fuel Purchases (2012M-171)
… This is done with the use of a variety of vehicles and machines all fueled by diesel or unleaded gasoline. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/01/13/town-cortlandville-fuel-purchases-2012m-171Town of Norwich – Justice Court (S9-14-3)
… of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December 31, 2013. Background The Town covers 42 square miles and has …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/town-norwich-justice-court-s9-14-3