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Western Regional Off-Track Betting Corporation – Marketing and Promotional Program (2021M-65)
… distributed tickets from the Marketing and Promotional Program (Program) in accordance with regulations and … Regulations and Guidelines: The Board did not adopt a written policy to administer and account for ticket … with our recommendations and indicated they planned to initiate or have already initiated corrective action. …
https://www.osc.ny.gov/local-government/audits/off-track-betting/2021/09/23/western-regional-off-track-betting-corporation-marketing-andErie County Probation Department – Restitution Payments (S9-20-11)
… restitution orders, notified the court when a probationer violated the court order and disbursed victim restitution … restitution orders, notify the court when a probationer violated the court order, or disburse victim restitution … restitution orders notified the court when a probationer violated the court order and disbursed victim restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/erie-county-probation-department-restitution-payments-s9-20-11Rome City School District – Multiyear Planning (2021M-144)
… projects and purchases. In addition, the District’s preliminary plan for using American Rescue Plan Act (ARPA) …
https://www.osc.ny.gov/local-government/audits/school-district/2021/12/03/rome-city-school-district-multiyear-planning-2021m-144DiNapoli: Former Director Allegedly Stole $1,700 From Hornell Partners for Growth
… County District Attorney Brooks Baker. Michelle “Shelly” Stevens is also accused of falsifying business records by … depositing at least $1,711 into her personal bank account. Stevens worked at HPG from 2014 to 2018, and is the Almond …
https://www.osc.ny.gov/press/releases/2020/01/dinapoli-former-director-allegedly-stole-1700-hornell-partners-growthTown of Lisbon – Financial Condition (2012M-202)
… fund. Key Findings The Board did not adopt a policy or develop procedures to govern the level of fund balance … The Board had not developed accurate budget estimates or a formal, comprehensive multi-year financial and capital …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… Board of Trustees comprised of six Trustees and the Mayor. The budgeted general fund appropriations for 2012-13 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Motor Vehicle Financial Security and Safety Responsibility Acts Statement of Assessable Expenses for the Three Fiscal Years Ended March 31, 2011
… Article VI, Section 317 and Article VII, Section 363 of New York State’s Vehicle and Traffic Law (Law) stipulate that the Commissioner of Motor Vehicles and the Office of the State Comptroller shall … help ensure that the operators of motor vehicles driven in New York State possess adequate insurance coverage, or are …
https://www.osc.ny.gov/state-agencies/audits/2013/03/25/motor-vehicle-financial-security-and-safety-responsibility-acts-statement-assessableVillage of Lewiston – Purchasing (2013M-45)
… December 31, 2012, for compliance with GML and the Village’s procurement policy. The policy-required checklist was not … Twenty-one of the 36 claims did not comply with GML or the quote requirement of the Village’s procurement policy. Key Recommendations Review and update …
https://www.osc.ny.gov/local-government/audits/village/2013/05/03/village-lewiston-purchasing-2013m-45Operational Advisory No. 31
… Subject : GFO Updates pertaining to the new General Ledger … addition, agencies are reminded that all transactions are subject to all audits and must be submitted, approved and …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/31-general-ledger-journal-entries-workflow-changeChestertown Volunteer Fire Company – Financial Operations (2017M-1)
… processes. Not all checks were signed by both the President and Treasurer. Key Recommendations Maintain and … accurate monthly and annual reports to the Board and file accurate annual reports with OSC in a timely manner. … Ensure that all checks are signed by the Company President and Treasurer prior to payment. … Chestertown …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2017/06/16/chestertown-volunteer-fire-company-financial-operations-2017mVIII.1.D Hybrid Journal Entries – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… For State agencies that do not use the Billing module in SFS to create interagency … Operations REV. 07/02/2019 … For State agencies that do not use the Billing module in SFS to create interagency …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii1d-hybrid-journal-entriesTown of Morehouse – Records and Reports (2021M-182)
… not recorded. Cash balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, resulting in interest and penalties totaling … 2012 through 2020 annual update documents (AUDs) were not filed with the Office of the State Comptroller (OSC), as …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Wayne County Probation Department – Restitution Payments (S9-20-6)
… when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key … when a probationer violated the court order or disburse victim restitution payments appropriately. As a result, some … when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately …
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)
… - pdf ] Audit Objective Determine whether the Suffolk County (County) Probation Department (Department) officials … officials did not maintain a complete and accurate list of unsatisfied restitution orders, distribute all … County’s response letter. … Determine whether the Suffolk County County Probation Department Department officials …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/suffolk-county-probation-department-restitution-payments-s9-20-9XIII.12 Procedure for Reporting Taxable Employee Expense Reimbursements for Prior Open Tax Years – XIII. Employee Expense Reimbursement
… did not process an expense report with the correct expense type or taxable value, resulting in an inaccurate calculation … an adjustment to a prior tax year. Additionally, the body of the email should include at a minimum: The tax year …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii12-procedure-reporting-taxable-employee-expense-reimbursements-prior-open-tax-yearsCity of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… whether financial information was made available to the City Council and City officials for the effective management of …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… Purpose of Audit The purpose of our audit was to evaluate the Supervisor’s financial … retain an independent auditor to do so. … The purpose of our audit was to evaluate the Supervisors financial records …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169City of Little Falls – Financial Condition (2021M-54)
… - pdf ] Audit Objective Determine whether the City of Little Falls (City) Common Council (Council) and officials … corrective action. … Determine whether the City of Little Falls City Common Council Council and officials …
https://www.osc.ny.gov/local-government/audits/city/2021/06/25/city-little-falls-financial-condition-2021m-54State Comptroller DiNapoli Releases Municipal Audits
… access and loss. The board also did not adopt required or sufficient IT policies, provide users with IT security awareness training, or develop a disaster recovery plan. Officials were unaware …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of … waiving fines and fees. The Director does not generate a daily cash report from the System to assist in reconciling daily fine and fee collections or to review the waived …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102