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Town of Mount Morris – Justice Court (2012M-129)
… Purpose of Audit The purpose of our audit was to examine internal controls over the financial operations of the Court for the period January 1, 2005, to June 22, 2012. …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-mount-morris-justice-court-2012m-129Town of Carmel – Selected Financial Activities (2015M-201)
… was to examine selected Town financial activities for the period January 1, 2014 through June 30, 2015. Background The … was to examine selected Town financial activities for the period January 1 2014 through June 30 2015 …
https://www.osc.ny.gov/local-government/audits/town/2015/11/27/town-carmel-selected-financial-activities-2015m-201Town of West Seneca – Audit Follow-Up (2019M-195-F)
… Town of West Seneca’s (Town’s) progress, as of December 2024, in implementing our recommendations in the audit report … the Town of West Senecas Towns progress as of December 2024 in implementing our recommendations in the audit report …
https://www.osc.ny.gov/local-government/audits/town/2025/04/18/town-west-seneca-audit-follow-2019m-195-fThe Child Development Council, Inc. – Compliance With the Reimbursable Cost Manual
… Background TCDC, a not-for-profit organization located in Johnson City, New York, provides preschool special … reported costs must comply with the guidelines specified in the RCM. For the fiscal year ended June 30, 2014, TCDC reported about $1.8 million in reimbursable costs on its CFR for the rate-based preschool …
https://www.osc.ny.gov/state-agencies/audits/2016/11/17/child-development-council-inc-compliance-reimbursable-cost-manualRochester Prep Charter School 3 – IT Asset Management (2025M-36)
… operations. The Company contracts with a managed service provider to provide IT support and services to the School. … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project … The Regional Superintendent, IT Director, managed service provider, Directors of Operations and special project …
https://www.osc.ny.gov/local-government/audits/charter-school/2025/08/29/rochester-prep-charter-school-3-it-asset-management-2025m-36City of Long Beach – Budget Review (B21-7-6)
… review issued in May 2020. Background The City of Long Beach, located in Nassau County, has been authorized to issue …
https://www.osc.ny.gov/local-government/audits/city/2021/05/12/city-long-beach-budget-review-b21-7-6Cost-Saving Ideas: Minimizing Unemployment Insurance Costs
… foundation for minimizing unemployment insurance costs. This policy, which requires periodic review, should include: … but you’ll want to make a comparison to verify that this method will result in savings for your locality before …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-minimizing-unemployment-insurance-costsState Comptroller DiNapoli Releases Municipal & School Audits
… monthly cash flow forecasts or ensure interest rate quotes were solicited to maximize earnings. North Salem …
https://www.osc.ny.gov/press/releases/2023/06/state-comptroller-dinapoli-releases-municipal-school-auditsCounty Inmates Receiving Inappropriate Benefits While Incarcerated (2013MS-1)
… County Inmates Receiving Inappropriate Benefits While Incarcerated 2013MS1 …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/county-inmates-receiving-inappropriate-benefits-while-incarcerated-2013ms-1City of Newburgh – Budget Review (B6-15-24)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2016 fiscal year are reasonable. Background The City of Newburgh, located in Orange County, issued debt totaling … City of Newburgh Budget Review B61524 …
https://www.osc.ny.gov/local-government/audits/city/2015/11/12/city-newburgh-budget-review-b6-15-24Town of Stratford – Supervisor’s Records (2013M-11)
… Purpose of Audit The purpose of our audit was to review the Supervisor’s accounting records for the period January 1, 2011, to May 31, 2012. Background The Town of Stratford is located … Key Findings The Supervisor assigned his accounting duties to a bookkeeper. Except for some minor exceptions, which we …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-stratford-supervisors-records-2013m-11VIII.3 Interagency Billing – VIII. Accounts Payable Journal Vouchers & General Ledger Journal Entries
… negotiate with the Billing Agency for an adjusted invoice. This process will result in a new voucher for the agreed upon … for their portion of the resulting accounting entry. This coding can be ChartField values and/or cost centers, … journal entry via the M161. For additional instruction on this topic, visit the job aids published to SFS Coach. SFS …
https://www.osc.ny.gov/state-agencies/gfo/chapter-viii/viii3-interagency-billingAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… responsible for auditing claims in each type of locality and what options, if any, are available for establishing the … Law Sections 1604(35), 1709(20-a), 1804(1), 1903(1), 2526 and 2554(2-a); see also 8 NYCRR Section170.12(c) BOCES Board … or county auditor. County Law Sections 575, 577 and 600 Town or Special District Town Board, or for …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesDiNapoli: Special Education Pre-K Provider Claimed Nearly $1 Million in Ineligible Expenses
… Learning Center Inc., claimed nearly $1 million in expenses that did not qualify for reimbursement from … ended June 30, 2013, DiNapoli’s auditors found $942,998 in reported costs that did not meet the state’s requirements … for reimbursement. The ineligible costs included $621,356 in personal service costs and $321,642 in other than personal …
https://www.osc.ny.gov/press/releases/2016/10/dinapoli-special-education-pre-k-provider-claimed-nearly-1-million-ineligible-expensesCayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… of Audit The purpose of our audit was to examine the Department’s internal controls over the collection and disbursement of all moneys for which the Department is responsible for the period January 1, 2011, … in central New York State. The Cayuga County Probation Department provides services under the supervision of the …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsGreater Johnstown School District - Payroll (2018M-267)
… employee salaries and wages were accurately paid. Audit Results District officials ensured employees were accurately … of this audit. District officials agreed with our audit results. …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/22/greater-johnstown-school-district-payroll-2018m-267Village of Richfield Springs – Justice Court (S9-14-1)
… pending-ticket log with caseload activity to ensure that tickets are properly reported, as paid or enforced, in a …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-richfield-springs-justice-court-s9-14-1Town of Mohawk – Records and Reports (2013M-113)
… was to review the Supervisor’s accounting records and reports for the period July 1, 2011, through December 31, … fund balances, results of operations, or prepare accurate reports that would allow the Board to adequately monitor the … Although the Supervisor prepared and remitted monthly reports to the Board and AUDs to OSC, these reports were not …
https://www.osc.ny.gov/local-government/audits/town/2013/09/13/town-mohawk-records-and-reports-2013m-113Town of Perrysburg – Supervisor’s Fiscal Responsibilities (2014M-169)
… by law. Key Recommendations The Supervisor should attend training to familiarize himself with the requirements of his … with complete, accurate and signed abstracts of audited claims. The Board should require the Supervisor to provide it …
https://www.osc.ny.gov/local-government/audits/town/2014/10/10/town-perrysburg-supervisors-fiscal-responsibilities-2014m-169Children’s Unit for Treatment and Evaluation – Compliance With the Reimbursable Cost Manual
… To determine whether the costs reported by Children’s Unit for Treatment and Evaluation (CUTE) on its Consolidated … (RCM). The audit covered expenses reported on CUTE’s CFR for the fiscal year ended June 30, 2016 and certain costs reported on its CFRs for the two fiscal years ended June 30, 2015. About the …
https://www.osc.ny.gov/state-agencies/audits/2019/07/15/childrens-unit-treatment-and-evaluation-compliance-reimbursable-cost-manual