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Schenectady County Industrial Development Agency – Project Approval and Monitoring (2014M-338)
… leasing those properties and creating jobs. The Agency does not have a process in place to adequately monitor …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schenectady-county-industrial-development-agency-projectYaphank Fire District – Claims Processing (2013M-51)
… expenditure. Because of this procedure, the entire Board does not audit all claims. At monthly meetings, the Board …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/05/31/yaphank-fire-district-claims-processing-2013m-51Coldspring Fire District – Internal Controls Over Financial Operations (2013M-229)
… for the 2013 fiscal year. Key Findings The Board generally does not provide adequate oversight of District financial …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/09/27/coldspring-fire-district-internal-controls-over-financial-operations-2013mSullivan County Industrial Development Agency – PILOT Program (2013M-161)
… detailing any business interests; however, the County does not unseal and review the financial disclosure forms or …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2013/08/30/sullivan-county-industrial-development-agency-pilot-programTown of Canandaigua – Fund Balance, Water Operations and Information Technology (2017M-109)
… The Town has one bank it uses for online transactions but does not have a sufficient written online banking agreement. …
https://www.osc.ny.gov/local-government/audits/town/2017/09/29/town-canandaigua-fund-balance-water-operations-and-information-technology-2017m-109Orleans County – Department of Social Services (2012M-222)
… provided when the client was at work or school because DSS does not require individuals to submit work schedules. Key …
https://www.osc.ny.gov/local-government/audits/county/2013/01/18/orleans-county-department-social-services-2012m-222Tuckahoe Common School District – Purchasing (2013M-158)
… for use outside of the competitive process. The Board does not always enter into written agreements with …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158State Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… balance of reducing the pace of cost growth in a way that does not hurt the city’s economy should remain a fundamental …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetReview of Trivision Tek Group, Inc.
… for the Medicaid Data Warehouse under both GDA X199 with ESD and as a subcontractor to Currier McCabe & Associates (CMA) under its contract with the New York State Department of Health (DOH). According … the grant. Key Recommendations Monitor future awards with multiple funding sources to ensure ESD does not pay …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incXIII.10 Overview – XIII. Employee Expense Reimbursement
… by employees. If an employee owing a refund to the State does not frequently submit expense reports, agency officials …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewXIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… Expense Reports, and procedures for ensuring an employee does not leave the Business Unit’s employment with an …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceElmwood Village Charter School – Student Enrollment and Billing (2013M-174)
… the School’s residence verification process. The School does not verify student information by periodically requiring …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/08/23/elmwood-village-charter-school-student-enrollment-and-billing-2013m-174Oswego School District Public Library – Selected Cash Receipts (2013M-397)
… Purpose of Audit The purpose of our audit was to assess internal controls over … System. It is governed by a seven-member Board of Trustees who are elected by Oswego City School District residents. The … The School District has been reducing the amount of money paid to the Library when there are refunds in property …
https://www.osc.ny.gov/local-government/audits/library/2014/03/21/oswego-school-district-public-library-selected-cash-receipts-2013m-397Chautauqua County Soil and Water Conservation District - Cash Receipts and Disbursements (2017M-199)
… 2012 to 2017 and resigned from her position. The Board does not review all individual claims. The Board has not …
https://www.osc.ny.gov/local-government/audits/district/2019/08/09/chautauqua-county-soil-and-water-conservation-district-cash-receipts-andTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… he signs a payroll certification page for each payroll; he does not review the payroll records for any errors. As a …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Dannemora – Internal Controls Over Cash Receipts (2013M-7)
… of duties over the cash receipts process and the Board does not provide additional oversight to mitigate this …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-dannemora-internal-controls-over-cash-receipts-2013m-7Comptroller DiNapoli Releases Municipal Audits
… Public Library – Treasurer (Suffolk County) The treasurer does not maintain any accounting records or prepare and …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-2Town of Covington – Town Supervisor (2013M-371)
… Supervisor’s records and reports. The Town’s highway fund does not have sufficient fund balance to cover its operations …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Village of Belmont – Water and Sewer Operations (2014M-101)
… were being relevied on the tax roll. The Clerk-Treasurer does not maintain control of receivable accounts for water …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101