Search
DiNapoli Audit Praises Waterville Central School District
… located in Oneida County, is conducting necessary background checks and fingerprinting of employees prior to … new employees to work in schools until they receive proper background clearance, Waterville is setting an example for … with students must be fingerprinted and undergo a criminal background check. The law requires these background checks to …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-audit-praises-waterville-central-school-districtComptroller DiNapoli Releases Municipal Audits
… audits of the Halcottsville Fire Department , Town of Rush , Willsboro Fire Department and the Child Protective … for payment and reviewing the treasurer’s work. Town of Rush – Board Oversight (Monroe County) The town board did not … audits of the Halcottsville Fire Department Town of Rush Willsboro Fire Department and the Child Protective …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-audits-1College of Optometry – Selected Employee Travel Expenses
… 31, 2011. One of these employees worked at the College of Optometry and had travel costs totaling $116,828. Key … the travel card for a purpose not relating to travel. SUNY Optometry paid $9,000 to the Intrepid Museum Foundation for an event that was not related to travel. SUNY Optometry travel guidelines states that such payments are not …
https://www.osc.ny.gov/state-agencies/audits/2013/02/14/college-optometry-selected-employee-travel-expensesKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
To determine whether the costs reported by Kids First on its Consolidated Fiscal Report were properly calculated adequately documented and allowable under the State Education Departments guidelines including the Reimbursable Cost Manual and the Consolidated Fiscal and Reporting Manual
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manualEmpowering Minds Therapy Inc. – Compliance With the Reimbursable Cost Manual
… year ended June 2015. About the Program Empowering Minds is an SED-approved, for-profit special education provider … special education services to children with disabilities who are between 3 and 4 years of age. SED sets the special education rates based on …
https://www.osc.ny.gov/state-agencies/audits/2022/04/08/empowering-minds-therapy-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 95 (Open Data)
… Development Authority (ORDA) is complying with Executive Order 95 (EO 95), including providing, in a timely manner, … Regional Development Authority is complying with Executive Order 95 including providing in a timely manner publishable …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataRegistration and Enforcement of Automotive Service, Sales, and Salvage Facilities (Follow-Up)
… of automotive businesses, including registration of repair shops, dealers, dismantlers, and junk and salvage facilities …
https://www.osc.ny.gov/state-agencies/audits/2018/12/11/registration-and-enforcement-automotive-service-sales-and-salvage-facilities-followEndwell Fire District – Controls Over Financial Operations (2013M-277)
… are approximately $896,700, which are funded primarily with real property taxes. Key Findings The Board did not … that were approved by the Board and found discrepancies with 31 disbursements totaling $24,808. Of this amount, … The payroll vendor has access to a District bank account with a significant amount of District cash. While District …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277County of Rockland – Budget Review (B6-15-21)
… the significant revenue and expenditure projections in the County’s preliminary budget for the 2016 fiscal year are reasonable. Background The County of Rockland, located in the downstate area and … $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local Finance …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Village of Montgomery – Purchasing and Information Technology (2013M-210)
… million. Key Findings Village officials generally complied with General Municipal Law (GML) and sought competition for … that copies of back-up data were stored in a secure off-site location and the Board has not developed a disaster … all of the Village’s data is backed up to a secure off-site location, and that an officer or employee periodically …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Village of Hoosick Falls – Internal Controls Over Selected Operations (2013M-1)
… financial and information technology (IT) operations for the period June 1, 2010, to May 31, 2012. Background The … and six Trustees. The Village’s budgeted appropriations for 2012-13 are approximately $3.2 million. Key Findings The … adopted policies establishing responsibilities and duties for the Treasurer for handling cash and maintaining …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-hoosick-falls-internal-controls-over-selected-operations-2013m-1Town of Dresden – Board Oversight of Financial Activities (2012M-191)
… Purpose of Audit The purpose of our audit was to determine if Town officials provided adequate oversight of the Town’s financial activities for the period January 1, … Town of Dresden Board Oversight of Financial Activities 2012M191 …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191City of Yonkers – Budget Review (B6-16-11)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2016-17 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … close gaps in the budget. The City’s budget is relying on a 3 percent growth in sales tax revenues, which may be overly …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Town of Seneca Falls – Justice Court (2013M-89)
Town of Seneca Falls Justice Court 2013M89
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Eugenio Maria de Hostos Charter School – Procurements and Information Technology (2013M-136)
… through December 31, 2012. Background The Eugenio Maria de Hostos Charter School, located in the City of Rochester in … Eugenio Maria de Hostos Charter School Procurements and Information …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/eugenio-maria-de-hostos-charter-school-procurements-and-informationTown of Bangor – Board Oversight (2012M-193)
… January 1, 2011, to May 31, 2012. Background The Town of Bangor is located in Franklin County and has approximately … Town of Bangor Board Oversight 2012M193 …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-bangor-board-oversight-2012m-193Town of Ballston – Water Fund Financial Operations (2012M-258)
… Purpose of Audit The purpose of our audit was to assess the water fund’s fiscal health and operations for the period … including appropriations of $1.1 million for the 12 water districts. Key Findings The Town’s accounting records … accurate and timely information necessary to evaluate the water fund’s fiscal health and take appropriate corrective …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258Higher Education – 2023 Financial Condition Report
… students received State Tuition Assistance Program (TAP) awards, totaling $719 million. New York State also … scholarships totaling $126.5 million. The New York State TAP provides grant awards to eligible New York residents for …
https://www.osc.ny.gov/reports/finance/2023-fcr/higher-educationAccounts Payable Advisory No. 28
… Subject : Certifying Controls over the Agency’s Payment Process Reference : Guide to Financial Operations: … of the New York Codes, Rules and Regulations requires the head of an agency to certify to the Comptroller annually, or at any time there is a new head of the agency, that the agency has sufficient internal …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationOperational Advisory No. 8
… do not negotiate those checks within one year of issuance will receive a State Check Outreach letter advising them to … of Unclaimed Funds if action is not taken to negotiate the payment or seek a replacement check. Historically these … the standard check replacement process for Comptroller’s Refund Account checks can be located in Chapter XII Section …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreach