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South Byron Volunteer Fire Company, Inc. – Internal Controls Over Financial Operations (2013M-155)
… Town of Byron, in Genesee County. The Company is governed by a five-member Board of Directors. The Company’s budget … We reviewed all 264 payments totaling $122,007 made by the Company in 2012, including $7,250 for credit card …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/08/30/south-byron-volunteer-fire-company-inc-internal-controls-over-financialLivingston County Probation Department – Financial Operations (2016M-404)
… The purpose of our audit was to examine the Department’s financial operations for the period January 1, 2014 through … 2016. Background Livingston County is located in central New York and has a population of approximately 65,000. The County …
https://www.osc.ny.gov/local-government/audits/county/2017/08/04/livingston-county-probation-department-financial-operations-2016m-404Cayuga County Community College – Information Technology (2013M-291)
… Purpose of Audit The purpose of our audit was to assess the College’s internal controls over Information … The College does not have a complete, centralized and up-to-date inventory record of software that the College currently …
https://www.osc.ny.gov/local-government/audits/community-college/2014/03/14/cayuga-county-community-college-information-technology-2013m-291Mount Vernon Industrial Development Agency – Project Approval and Monitoring (2013M-364)
… audit was to determine if the Board of Directors applied a uniform system for project approval and monitored approved … Key Recommendations Establish uniform criteria to be used when approving projects. Complete or verify cost … procedures for recouping tax exempt status if a business does not produce the intended benefits. … Mount Vernon …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/04/18/mount-vernon-industrial-development-agency-project-approvalNew York State Comptroller Thomas P. DiNapoli On Governor Cuomo's 2014 State Of The State Address
… Governor Cuomo today set forth a strong agenda for New York State in 2014. His leadership and vision have pushed New York … New York State to build a new foundation of public trust by enacting campaign finance reform, including the public …
https://www.osc.ny.gov/press/releases/2014/01/new-york-state-comptroller-thomas-p-dinapoli-governor-cuomos-2014-state-state-addressCopenhagen Fire Department – Controls Over Financial Activities (2015M-270)
… Key Findings The Board has not established an effective system of controls over the cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/12/18/copenhagen-fire-department-controls-over-financial-activitiesXVI.1 Financial Reporting Overview – XVI. Financial Reporting
… This chapter contains the policies followed by the Office of the State Comptroller (the Comptroller) for preparing the State’s … accepted accounting principles (GAAP) as prescribed by the Governmental Accounting Standards Board (GASB); the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi1-financial-reporting-overviewDiNapoli Statement on Legislation Restoring Contract Review Authority
… Oversight: OSC's Contract Review Safeguards Public Funds … New York State Comptroller Thomas P DiNapoli issued …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityHigh Falls Water District – Water Fees (2015M-153)
… County Towns of Marbletown and Rosendale, was created by the United States Environmental Protection Agency as a … polluted ground water. The District is jointly supervised by the Town Boards of Marbletown and Rosendale and is advised by a Water District Commission composed of five …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Chittenango Central School District – Information Technology (2023M-155)
… report – pdf] Audit Objective Determine whether the Chittenango Central School District (District) officials … to initiate corrective action. … Determine whether the Chittenango Central School District District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/08/chittenango-central-school-district-information-technology-2023m-155Uncollected Penalties (Follow-Up)
… of payments. Finally, the initial audit found that the system used to track outstanding penalties was incomplete and …
https://www.osc.ny.gov/state-agencies/audits/2015/06/17/uncollected-penalties-followXI.11.H Early Pay Discounts for Procurement Contract Purchases – XI. Procurement and Contract Management
… at any point in time, that is more advantageous to the State than the terms that are contractually obligated, the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11h-early-pay-discounts-procurement-contract-purchasesTonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… process and examine IT controls over the Authority’s electronic data and computer resources for the period April … Secretary provided inaccurate and unsubstantiated information to the Board. The Board has not ensured the … Housing Authority Housing Occupancy and Information Technology 2016M381 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXII.4.A Vendor Requests for Payment – XII. Expenditures
… SECTION OVERVIEW AND POLICIES State Finance Law § 109 requires vendors to submit a … Preparation: Business Units can satisfy these requirements by processing claims based on either an invoice a vendor uses …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentWestern Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distribute Program tickets in accordance with the New York State Gaming Commission’s (Commission) Regulations and …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andTown of Kendall – Justice Court (2013M-130)
… a population of approximately 2,700. The Town is governed by an elected Town Board comprised of four council members …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-kendall-justice-court-2013m-130Operational Advisory No. 31
… the Statewide Financial System (SFS), the Office of the State Comptroller (OSC) removed agency dollar thresholds and … Approval and Budget Check, it runs against the Bureau of State Accounting Operations’ (BSAO) established risk …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeVillage of Rhinebeck – Water Fees (2013M-311)
… through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311Town of Friendship – Water Accountability (2013M-281)
… is located in Allegany County. The Town is governed by an elected Town Board composed of a Town Supervisor and …
https://www.osc.ny.gov/local-government/audits/town/2014/01/17/town-friendship-water-accountability-2013m-281Town of Saugerties – Information Technology (2015M-117)
… a population of approximately 20,000. The Town is governed by an elected five-member Town Board. The Town’s 2015 general …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117