Search
Town of New Baltimore – Procurement Practices (2013M-203)
… January 1, 2012, to March 1, 2013. Background The Town of New Baltimore is located in Greene County and has a … Town of New Baltimore Procurement Practices 2013M203 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Inspecting Highway Bridges and Repairing Defects
… Purpose To determine if the New York State Thruway Authority (NYSTA) inspects its highway bridges and repairs defects. The audit covers the … is identified during an inspection, NYSTA must notify the New York State Department of Transportation (DOT) within one …
https://www.osc.ny.gov/state-agencies/audits/2013/04/26/inspecting-highway-bridges-and-repairing-defectsCity of Cortland – Non-Contractual Employees’ Payroll Benefits (2020M-161)
… a result, we found: Seven NC employees earned 2,213 more hours of leave than employees in the collective bargaining … time worked or to submit leave requests for taking time off, and the Council did not approve all leave drawdown … not track their time worked or charge leave accruals when off, and sold excess hours totaling $5,800 and $4,900, …
https://www.osc.ny.gov/local-government/audits/city/2021/08/27/city-cortland-non-contractual-employees-payroll-benefits-2020m-161Wyandanch Union Free School District – Budget Review (B23-7-1)
… must submit to the State Comptroller each year, starting with the fiscal year during which the school district is … last five years. The District’s proposed budget complies with the tax levy limit because it includes a tax levy of …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/04/07/wyandanch-union-free-school-district-budget-review-b23-7-1State Comptroller DiNapoli Releases School District Audits
… as a financing source for a capital project, they did not do so in accordance with applicable statutes. Appropriations … found the online banking policy does not clearly indicate how online transfers will be authorized and processed. In … security awareness training. Find out how your government money is spent at Open Book New York . Track municipal …
https://www.osc.ny.gov/press/releases/2020/09/state-comptroller-dinapoli-releases-school-district-audits-0Cheektowaga Central School District - Capital Project Management (2022M-90)
… Union East Elementary School capital project(Project) in a transparent manner. Key Findings The Board and District officials did not manage the Project in a transparent manner and did not provide adequate … Union East Elementary School capital project Project in a transparent manner …
https://www.osc.ny.gov/local-government/audits/school-district/2022/09/16/cheektowaga-central-school-district-capital-project-management-2022m-90XIII.4.B Travel Advance – XIII. Employee Expense Reimbursement
… The OSC Rules and Regulations allow continuous travel advances up to $400 to employees whose duties require … Units may advance funds to an employee for a specific travel event. Process and Document Preparation: Business … Units must have procedures to ensure timely accounting of travel advances. These procedures should include timely …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4b-travel-advanceVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… disbursements to bank statements as described in Section 10.F - Cash Advance Reconciliations and Annual Confirmation …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewNew York State Comptroller Thomas P. DiNapoli Statement on State Executive Budget Proposal
… budget balance. “The Governor announced significant funding increases for health care, infrastructure, affordable … will require careful balancing with other state and local funding needs and available resources, now and into the … . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government financial …
https://www.osc.ny.gov/press/releases/2022/01/new-york-state-comptroller-thomas-p-dinapoli-statement-state-executive-budget-proposalVillage of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Village’s budgeted appropriations for the 2012-13 fiscal year were approximately $2 million. Key Findings Village …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineAccounts Payable Advisory No. 71
… than Form 1099-MISC. Payors also report certain income in different box numbers on the redesigned 1099-MISC. OSC … year 2020 using the withholding data provided by agencies in the Statewide Financial System (SFS). On October 25, 2021, … more information. (Updates to this section are currently in progress.) Agency personnel should email [email protected] …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/71-processing-payments-subject-federal-reportingState Comptroller DiNapoli Releases Municipal Audits
… totaling $21,843 were properly accounted for or remitted in a timely manner because the clerks did not maintain … recreational fees, they did not always make remittances in a timely manner. Coeymans Hollow Fire District – Board … or annually audit the treasurer’s records. Competition for heating oil was not sought and had officials worked with the …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-releases-municipal-audits-1Clarence Central School District – Financial Condition Management (2022M-46)
… As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … or used. Recorded fiscal year-end commitments related to unperformed contracts for goods and services totaling $3.3 … less than it actually was. Adopted annual budgets which gave the impression the District would have operating …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Town of Shandaken – Payroll (2013M-201)
… 31, 2013. Background The Town of Shandaken is located in Ulster County and has a population of about 3,100. The … so that they could take appropriate action. Employee healthcare contribution rates were miscalculated, resulting in employees paying incorrect amounts for their healthcare …
https://www.osc.ny.gov/local-government/audits/town/2013/10/02/town-shandaken-payroll-2013m-201Town of Hempstead Sanitary District No. 1 – Selected Financial Activities (2015M-206)
… Purpose of Audit The purpose of our audit was to evaluate selected District financial … 1, 2014 through December 31, 2014. Background The Town of Hempstead Sanitary District No. 1 is located in the Town … Town of Hempstead Sanitary District No 1 Selected Financial …
https://www.osc.ny.gov/local-government/audits/district/2016/03/18/town-hempstead-sanitary-district-no-1-selected-financial-activities-2015m-206Human Resource Practices (Follow-Up)
… included in our initial audit report, Human Resource Practices (Report 2018-S-57 ). About the Program A … According to Upstate officials, each year, Upstate’s Human Resource Department (HR) receives over 30,000 employment … applied policies and procedures related to select human resource functions. Our audit covered the period from January …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/human-resource-practices-followCollege of Nanoscale Science and Engineering – Network Security Controls
… its supporting systems is critical. The New York Office of Cyber Security’s Information Security Policy defines a set of …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Gowanda – Procurement (2013M-175)
… 26, 2013. Background The Village of Gowanda is located in Cattaraugus and Erie Counties and has a population of … Key Finding We tested 16 purchases totaling $408,028 made in the 2011-12 and 2012-13 fiscal years. These purchases … to ensure that Village officials obtained bids and quotes in accordance with the Village’s procurement policy, and …
https://www.osc.ny.gov/local-government/audits/village/2013/09/13/village-gowanda-procurement-2013m-175State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… New York State Comptroller Thomas P. DiNapoli and Rockland County District Attorney Thomas E. Walsh II … Cesar was sentenced to a one year conditional discharge and 75 hours of community service, and was ordered to pay back the money. “Mr. Cesar tried to … State Comptroller Thomas P DiNapoli and Rockland County District Attorney Thomas E Walsh II …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownOversight of Nurse Licensing (Follow-Up)
… the Program Our initial audit report, which was issued on September 29, 2017, determined whether the State Education … once they are licensed utilizing available criminal and misconduct data; and investigates complaints against nurses … monitor nurses to identify incidents of professional misconduct or criminal convictions. Finally, during the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/oversight-nurse-licensing-follow