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Management of Energy Consumption
… Purpose To determine whether Office of Children and Family Services (OCFS) officials have …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionComptroller DiNapoli Releases School Audits
… today announced his office completed audits of the Academy Charter School , Eastport-South Manor Central School … money is being spent appropriately and effectively.” The Academy Charter School – Board Oversight (Nassau County) The …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 306
… Purpose To provide information about additional public queries … are grouped into these five categories: General Interest Archived Data "Difference" Qeries Duplicate Overtime Payments … private version before making any changes. Instructions on how to save a public query as a private version are included …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseVillage of Owego – Clerk-Treasurer’s Office and Parking Tickets (2015M-30)
… The Justices and the Board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets issued during out audit period remained outstanding …
https://www.osc.ny.gov/local-government/audits/village/2015/05/29/village-owego-clerk-treasurers-office-and-parking-tickets-2015m-30Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Village of Sidney – Financial Activities (2023M-14)
… were not assured the Board was effectively monitoring airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded $293,000. Delinquent … satisfy the liabilities. Key Recommendations Analyze the airport’s revenues and expenditures to determine whether …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Geneseo Central School District – IT Asset Management (S9-22-11)
… not properly accounted for. Specifically: Five Chromebooks with estimated total costs of $1,300 based on recent … results to inventory records. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/geneseo-central-school-district-it-asset-management-s9-22-11Town of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Pine Bush Central School District – IT Asset Management (S9-22-21)
… IT inventory records or establish adequate controls to safeguard IT assets. As a result, officials cannot assure … spent or safeguarded. We selected 40 IT assets to confirm their location and that they were inventoried, and 15 additional IT assets to confirm they were inventoried. We found 7 percent of the …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/pine-bush-central-school-district-it-asset-management-s9-22-21Newfield Central School District – IT Asset Management (S9-22-17)
… assets were not properly accounted for. Specifically: One mini desktop computer ($982) and one laptop ($500) could not be located and were not …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/newfield-central-school-district-it-asset-management-s9-22-17Mechanicville City School District – IT Asset Management (S9-22-16)
… inventoried and safeguarded information technology (IT) assets acquired or in use during the audit period. Key … officials did not appropriately track or inventory IT assets, maintain complete IT inventory records or …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2023/03/16/mechanicville-city-school-district-it-asset-management-s9-22-16Town of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … Town’s accounting records were not reliable. $2,082,924 in revenues and $673,497 in disbursements were not recorded. Cash balances were …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182IX.7.F M-Year Legislation – IX. Federal Grants
… Some grant’s period of funds availability terminates on September 30 of the fifth federal fiscal year after the … no later than June 30, for awards that are scheduled to be closed the following September. This will allow sufficient … are withdrawn by the federal awarding agency and the award is considered expired. In some instances, the life of a …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7f-m-year-legislationIX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… the federal government may request the negotiation of a separate rate for distinctive programs instead of using the … by the Division of Budget. For example, a special rate can be developed for a state-administered program or an … should be addressed within 3 business days. See Chapter VII, Section 9.A – Fringe Benefits and Indirect Costs …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsErie County Probation Department – Restitution Payments (S9-20-11)
… victim restitution payments promptly and appropriately. Key Findings Department officials did not always properly … payment each year their probationer’s case was active. Key Recommendations Establish adequate written policies and …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Wayne County Probation Department – Restitution Payments (S9-20-6)
… report - pdf ] Audit Objective Determine whether the Wayne County (County) Probation Department (Department) … in the County’s response letter. … Determine whether the Wayne County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wayne-county-probation-department-restitution-payments-s9-20-6Suffolk County Probation Department – Restitution Payments (S9-20-9)
… [ read complete report - pdf ] Audit Objective Determine whether the Suffolk County … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9Fonda-Fultonville Central School District – Payroll (2015M-118)
… January 31, 2015. Background The Fonda-Fultonville Central School District is located in the Towns of Amsterdam, … for certification. … FondaFultonville Central School District Payroll 2015M118 …
https://www.osc.ny.gov/local-government/audits/school-district/2015/09/04/fonda-fultonville-central-school-district-payroll-2015m-118Town of Dover – Fire Protection and Ambulance Services (2016M-413)
… 1, 2015 through September 30, 2016. Background The Town of Dover is located in Dutchess County and has a population of … company emergency response reports periodically. … Town of Dover Fire Protection and Ambulance Services 2016M413 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-dover-fire-protection-and-ambulance-services-2016m-413Beacon City School District -- Budget Review (B6-15-4)
… to submit to the State Comptroller each year, starting with the fiscal year during which the local government is … operations. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/school-district/2015/04/08/beacon-city-school-district-budget-review-b6-15-4