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Management of Energy Consumption
… to be more energy efficient and environmentally proactive. It requires them to reduce, by December 31, 2010, their …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/management-energy-consumptionComptroller DiNapoli Releases School Audits
… District and the Liverpool Central School District . “In an era of limited resources and increased accountability, … how user access rights should be established or modified. In addition, the purchasing agent has access to parts of the … of compensation and benefits provided to employees. In addition, many duties within the payroll process have been …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 308
… the agency and should be deleted, please notify Kathleen Potter at (518) 486-1000. Please make sure no position …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/308-fiscal-year-changes-budget-year-2002Selected Employee Travel Expenses
… Purpose To determine whether the use of travel monies by selected government employees complied … expenses, which are discretionary and under the control of agency management, include car rentals, meals, lodging, … such as airline baggage and travel agency fees. As part of a statewide initiative to determine whether the use of …
https://www.osc.ny.gov/state-agencies/audits/2013/06/04/selected-employee-travel-expenses-1Graded Rates – Contribution Stabilization Program
How graded rates for the NYSLRS Contribution Stabilization Program change
https://www.osc.ny.gov/retirement/employers/csp/graded-ratesByron-Bergen Central School District – Online Banking and Information Technology (2014M-261)
… the manner in which electronic or wire transfers of funds would be accomplished. District officials have not … the manner in which electronic or wire transfers of funds will be accomplished. Ensure that alerts and other …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/byron-bergen-central-school-district-online-banking-and-informationTown of Cameron – Justice Court and Town Supervisor’s Records and Reports (2015M-17)
… over the Court's and the Supervisor's financial activities for the period January 1, 2012 through June 19, 2014. … and accountabilities. Prepare and provide proper receipts for all money collected. Conduct a thorough annual audit of …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/11/20/town-cameron-justice-court-and-town-supervisors-records-and-reports-2015mTown of Kent – Procurement and Information Technology (2017M-85)
… have a current contract with the IT consultant. Multiple game programs had been downloaded onto Town computers. In …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-kent-procurement-and-information-technology-2017m-85Village of Sidney – Financial Activities (2023M-14)
… activities. As a result, total general fund balance for fiscal year-end 2021-22 was overstated by $571,719, the … airport operations and financial condition. Specifically: For the past five years, the total airport operating deficits …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Village of Suffern – Budget Review (B23-6-2)
… independent evaluation of the Village’s tentative budget for the 2023-24 fiscal year. Background The Village of … fund operating deficits to submit their tentative budgets for the next fiscal year to the State Comptroller for review while the deficit obligations are outstanding. Key …
https://www.osc.ny.gov/local-government/audits/village/2023/04/14/village-suffern-budget-review-b23-6-2Town of Venice – Supervisor’s Financial Records and Reports (2023M-73)
… report – pdf] Audit Objective Determine whether the Town of Venice (Town) Town Supervisor (Supervisor) maintained … ability to monitor financial operations were diminished . Of the 39 cash receipts totaling $6 . 1 million and 81 cash … Board approved. In addition, bank reconciliations for 15 of the 36 months reviewed were not performed, the Town’s 2020 …
https://www.osc.ny.gov/local-government/audits/town/2023/09/08/town-venice-supervisors-financial-records-and-reports-2023m-73Dutchess Board of Cooperative Educational Services – Electricity Contract Monitoring and Billing (2023M-45)
… BOCES paying a higher per kilowatt-hour (kWh) rate than if it had contracted with the supplier awarded the new bid …
https://www.osc.ny.gov/local-government/audits/boces/2023/09/08/dutchess-board-cooperative-educational-services-electricity-contract-monitoring-andPersistence Preparatory Academy Charter School – Credit Cards (2023M-71)
… card charges were properly approved, adequately supported and for School purposes. Key Findings Credit card charges we … were not properly approved or adequately supported, and nearly all the charges lacked support to show they were … $158,065 . We reviewed transactions totaling $117,567 and determined that almost 98 percent of them lacked …
https://www.osc.ny.gov/local-government/audits/charter-school/2023/09/01/persistence-preparatory-academy-charter-school-credit-cards-2023m-71Johnson City Central School District – Special Education Services and Medicaid Reimbursements (2021M-186)
… Audit Objective Determine whether Johnson City Central School District (District) officials ensured students … response letter. … Determine whether Johnson City Central School District District officials ensured students received …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/johnson-city-central-school-district-special-education-services-andDiNapoli Statement on Legislation Restoring Contract Review Authority
… money is also a deterrent to those who might try to game the system. “I want to thank State Senator Elijah …
https://www.osc.ny.gov/press/releases/2022/06/dinapoli-statement-legislation-restoring-contract-review-authorityHigh Falls Water District – Water Fees (2015M-153)
… Purpose of Audit The purpose of our audit was to examine internal controls over the District’s water fees … Agency as a superfund site because the area was determined to have polluted ground water. The District is jointly … reconcile the amount of water purchased from New York City to the amount it billed its customers. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/district/2015/11/13/high-falls-water-district-water-fees-2015m-153Town of Morehouse – Records and Reports (2021M-182)
… not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Tonawanda Housing Authority – Housing Occupancy and Information Technology (2016M-381)
… Purpose of Audit The purpose of our audit was to assess the Authority’s housing occupancy … which manages one 257-unit apartment complex, is governed by a seven-member Board of Directors. Operating expenditures …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/05/25/tonawanda-housing-authority-housing-occupancy-and-information-technologyXII.4.A Vendor Requests for Payment – XII. Expenditures
… payments for materials, equipment and services. It is the responsibility of the vendor and the Business Unit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii4a-vendor-requests-paymentTown of Dix – Justice Court Operations (2022M-06)
… Court (Court) collections and reported adjudicated cases in a timely and accurate manner. Key Findings The Justices … collected, recorded, deposited, reported and remitted in a timely and accurate manner, or that all adjudicated … . Review the recording and reporting errors identified in this report and make necessary corrections. Upgrade the …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/22/town-dix-justice-court-operations-2022m-06