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Housing Trust Fund Corporation: Internal Controls Over and Maximization of Federal Funding for Community Development Block Grant & HOME Investment Partnerships Programs (2021-S-10)
To determine whether Homes and Community Renewal has established and maintains adequate internal controls to oversee and monitor the federally funded Community Development Block Grant program and HOME Investment Partnerships Program to ensure they meet requirements, and whether ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-21s10.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44)
To determine whether the costs reported by E&D Children Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44.pdfE&D Children Center, Inc. – Compliance With the Reimbursable Cost Manual (2020-S-44) 30-Day Response
To determine whether the costs reported by E&D Children Center, Inc. on its Consolidated Fiscal Reports were reasonable, necessary, directly related to the special education program, and sufficiently documented, pursuant to the State Education Department’s Reimbursable Cost Manual ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2022-20s44-response.pdfTransferring or Terminating Your Membership
… Tier Reinstatement Tier Reinstatement is a method of restoring a membership that has been terminated. For Tier Reinstatement purposes, your membership terminates … carefully before making your decision and contact us with any questions you have. To apply for reinstatement to an …
https://www.osc.ny.gov/retirement/members/transferring-or-terminating-your-membershipWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… (Corporation) Board of Directors (Board) distributed tickets from the Marketing and Promotional Program (Program) … Key Findings The Board did not distribute Program tickets in accordance with the New York State Gaming … Corporation officials used resources to purchase tickets that were given to Board members, management, …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTransportation – 2021 Financial Condition Report
… The State is responsible for maintaining more than 42,700 lane miles of highway. Compared to the prior year, the number of highway lane miles rated poor to fair decreased by 1.7 percent in 2020. In 2020, 54.8 percent of the State’s highway lane miles were rated good to excellent, a 1.0 percentage …
https://www.osc.ny.gov/reports/finance/2021-fcr/transportationCity of Fulton – Fiscal Stress (2013M-310)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition for … January 1, 2012, to May 31, 2013. Background The City of Fulton is located in Oswego County. The Common Council is … City of Fulton Fiscal Stress 2013M310 …
https://www.osc.ny.gov/local-government/audits/city/2013/11/22/city-fulton-fiscal-stress-2013m-310Standard Work Day and Reporting Resolution – Reporting Elected and Appointed Officials
… at the first regular meeting held after a record of activities (ROA) is submitted, or whenever a new elected … office. The publicly posted copy must not reveal any part of an official’s Social Security number or NYSLRS ID . The … posting ends. A Resolution must be filed with the Office of the State Comptroller within 15 days after the posting …
https://www.osc.ny.gov/retirement/employers/reporting-ea-officials/standard-work-day-and-reporting-resolutionOneonta City School District –Financial Condition (2013M-165)
… Background The Oneonta City School District is located in the City of Oneonta, the Towns of Oneonta, Davenport, Laurens, Maryland, and Milford in Otsego County and the Town of Davenport in Delaware …
https://www.osc.ny.gov/local-government/audits/school-district/2013/08/30/oneonta-city-school-district-financial-condition-2013m-165Red Flags – Improving the Effectiveness of Your Claims Auditing Process
… Claims with certain characteristics may have a higher risk of error or fraud. Officials should use common sense and reasonable skepticism when any claim appears to be out of the ordinary. Even when all required documentation is submitted, remain skeptical, especially of claims that are not routine. In today’s electronic …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsVillage of Middleburgh – Fiscal Operations (2013M-10)
… Purpose of Audit The purpose of our audit was to review selected financial activities for the period of June 1, 2011, to October 15, 2012. Background The Village of Middleburgh is … Clerk-Treasurer’s receipt or disbursement records. They have allowed the Clerk-Treasurer and Deputy to perform all of …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-middleburgh-fiscal-operations-2013m-10Opinion 97-17
… disclosure requirements to city and county public library) COUNTIES -- Powers and Duties (authority to … disclosure requirements for city and county public library) LIBRARIES -- Public Library (authority to establish financial disclosure … a county may require trustees of a city and county public library to complete and file an annual financial disclosure …
https://www.osc.ny.gov/legal-opinions/opinion-97-17Town of Chesterfield – Town Clerk (2024M-110)
… report – pdf] Audit Objective Determine whether the Town of Chesterfield (Town) Town Clerk (Clerk) properly recorded, … receipts for collections totaling $18,289 received for 273 of 805 fees (34 percent). The Clerk also did not: Prepare … and accountability analyses which compare the amount of cash on hand and on deposit in the bank to detailed lists …
https://www.osc.ny.gov/local-government/audits/town/2025/01/24/town-chesterfield-town-clerk-2024m-110Marion Central School District – Tuition Reimbursements (2016M-11)
… July 1, 2012 through January 6, 2016. Background The Marion Central School District is located in the Towns of Arcadia, Marion, Ontario, Palmyra, Sodus, Walworth and Williamson in … Marion Central School District Tuition Reimbursements 2016M11 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/08/marion-central-school-district-tuition-reimbursements-2016m-11Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Purpose of Audit The purpose of our audit was to examine and evaluate the Library’s … The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of Auburn, Town …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102State Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Corinth – Investment Program (Saratoga County) Village … accounts, which had an average monthly available balance of $4.8 million. Had officials considered other legally … investment options when investing available funds. Town of Glen – Water and Sewer Operations (Montgomery County) Town …
https://www.osc.ny.gov/press/releases/2024/04/state-comptroller-dinapoli-releases-municipal-school-auditsState Agencies Bulletin No. 917
… information and instructions regarding the following: Contract Pay and Additional Pay for Contract Pay teachers Submitting Salary Withholding for 21P … for CAL teachers Restoration of health insurance for contract pay teachers General Deductions for contract pay …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/917-restoration-contract-pay-and-additional-pay-21p-institution-teachersYoung Women’s College Prep Charter School of Rochester – Information Technology (2016M-24)
… Purpose of Audit The purpose of our audit was to review the School’s information … Background The Young Women’s College Prep Charter School of Rochester is a public school financed by local, State and … Young Womens College Prep Charter School of Rochester Information Technology 2016M24 …
https://www.osc.ny.gov/local-government/audits/school-district/2016/05/06/young-womens-college-prep-charter-school-rochester-information-technologyMount Vernon City School District – Procurement of Natural Gas (2019M-91)
… (District) Board and District officials procured natural gas at the most favorable terms and in the best interest of … The Board and District officials did not procure natural gas in accordance with New York State General Municipal Law … Board and District officials: Did not monitor the natural gas rates charged by the energy supply company (ESCO) or …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/15/mount-vernon-city-school-district-procurement-natural-gas-2019m-91Fairview Fire District – Payroll and Leave Accruals (2024M-96)
… Fire District (District) officials ensured employees’ payroll payments and leave accruals were accurate, monitored, … Findings District officials did not ensure all employee payroll payments and leave accruals were accurate, monitored, … (Board) did not provide adequate oversight, segregate payroll duties or develop compensating controls or develop …
https://www.osc.ny.gov/local-government/audits/fire-district/2025/01/24/fairview-fire-district-payroll-and-leave-accruals-2024m-96