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Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… 31, 2012. Background The Town of Rossie is located in St. Lawrence County and has a population of 877. The Town …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168XV.4 Overview – XV. End of Year
… For current End of Fiscal Year (FYE) deadlines and notices, … the FYE blackout period. Please visit the Agency Calendar for the projected FYE blackout period dates. All vouchers, …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xv/xv4-overviewXII.9.F Correcting Payments Processed Against the Incorrect Purchase Order – XII. Expenditures
… and then liquidate against the purchase order through the voucher process. As a result, correcting payments made … Business Unit must correct the accounting by processing a voucher with two separate transactions netting to zero, as follows: Process a credit memo voucher in the amount of the original payment referencing the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9f-correcting-payments-processed-against-incorrect-purchase-orderVillage of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. … four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, … to set aside an appropriate portion of revenue from rate increases to pay for future debt service costs. Provide …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Elmont Public Library – Board Oversight and Professional Services (2014M-060)
… through a claim voucher rather than through the payroll system. Without having taken an oath of office, the Treasurer …
https://www.osc.ny.gov/local-government/audits/library/2014/07/11/elmont-public-library-board-oversight-and-professional-services-2014m-060Town of Cherry Valley – Budget Review (B4-14-21)
… Purpose of Audit The purpose of our budget review was to determine whether the significant … the 2015 fiscal year are reasonable. Background The Town of Cherry Valley is located in Otsego County. Our Office …
https://www.osc.ny.gov/local-government/audits/town/2014/11/12/town-cherry-valley-budget-review-b4-14-21Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced … Probation Department and the Orange County Department of Social Services . "In today’s fiscal climate, budget …
https://www.osc.ny.gov/press/releases/2014/06/comptroller-dinapoli-releases-municipal-audits-0Village of Kenmore – Wastewater Processing Costs and Information Technology (2013M-73)
… users’ remote access rights to the Village’s computer system. … Village of Kenmore Wastewater Processing Costs and …
https://www.osc.ny.gov/local-government/audits/village/2013/06/14/village-kenmore-wastewater-processing-costs-and-information-technology-2013m-73Best Practices – Information Technology Contingency Planning
… There are several steps entities can take to improve their ability to quickly restore … various factors such as the volume and frequency at which new electronic information enters the computer system and the … functioning as intended and that data would be available in the event of an emergency. Store Backups in an Offsite …
https://www.osc.ny.gov/local-government/publications/it-contingency-planning/best-practices-0State Comptroller DiNapoli Releases School Audits
… continues to provide taxpayers the assurance that their money is being spent appropriately and effectively." … which was valued at $4,070. For access to state and local government spending, public authority financial data and … contracts, visit Open Book New York . The easy-to-use website was created to promote transparency in government and …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… real property tax and water rent billings and collections for the period June 1, 2010, to April 30, 2012. Background … property taxes and water rents were properly accounted for. Incompatible duties were not segregated and the Clerk … as required by Village policy. Make disbursements only for those claims audited and approved by the Board. Segregate …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Dansville - Board Oversight (2014M-115)
… 28, 2014. Background The Town of Dansville is located in Steuben County and had a population of 1,842 as of the … and capital plan, and it did not have any other mechanism in place to adequately address the Town’s long-term …
https://www.osc.ny.gov/local-government/audits/town/2014/09/05/town-dansville-board-oversight-2014m-115Oversight of Critical Foster Care Program Requirements (Follow-Up)
… service delivery, including assessments and case plans for families and children. Our initial audit examined whether … required criteria prior to their certification or approval for the placement of foster children, and to determine whether casework contacts occur as required for these children. At each of the ten sites we visited, we …
https://www.osc.ny.gov/state-agencies/audits/2020/02/03/oversight-critical-foster-care-program-requirements-followCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… the Department of Corrections and Community Supervision (DOCCS) has developed targets and plans to effectively meet … and authorities by April 1, 2020. Key Findings Generally, DOCCS has developed targets and plans to contribute toward EO 88 and has complied with the Guidelines. However, DOCCS did not submeter all buildings greater than 100,000 …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … $1,864. In addition, the board’s audit of the court records and reports was inadequate. Find out how your …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-municipal-audits-1Capital – 2021 Financial Condition Report
… for the Governor Mario M. Cuomo Bridge and other Thruway system improvements. Over the past 20 years, the State has …
https://www.osc.ny.gov/reports/finance/2021-fcr/capitalMedicaid Overpayments for Medicare Part B Services Billed Directly to eMedNY (Follow-Up)
… Objective To determine the extent of implementation of the five recommendations included in our … Part B Services Billed Directly to eMedNY (Report 2017-S-36 ). About the Program The Department of Health … initial audit. For instance, the Department implemented a new claim processing control to prevent payment of excessive …
https://www.osc.ny.gov/state-agencies/audits/2020/07/01/medicaid-overpayments-medicare-part-b-services-billed-directly-emedny-followComptroller DiNapoli Releases Municipal Audits
… bank accounts as required. Town of Ira – Financial Management (Cayuga County) The board has not developed …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-municipal-auditsLivingston County Court and Trust Funds (2022-C&T-4)
… made pursuant to court orders commonly involve surplus money from foreclosures and contract disputes resulting in a … and found that the Treasurer did not receive surplus money from a referee after the sale of foreclosed property on …
https://www.osc.ny.gov/local-government/audits/county/2022/07/15/livingston-county-court-and-trust-funds-2022-ct-4Herkimer County – Court and Trust Funds (2023-C&T-2)
… have established appropriate controls to safeguard and account for court and trust funds for the period January 1, … and consistently, provide a system of internal controls to account for and safeguard these funds. Key Findings The … Court-ordered money is deposited into an interest-bearing account and the interest earned for each action is properly …
https://www.osc.ny.gov/local-government/audits/county/2023/12/15/herkimer-county-court-and-trust-funds-2023-ct-2