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Controls Over Vehicle Use and Transportation Related Expenses (Follow-Up) (2022-F-38)
To determine the extent of implementation of the five recommendations included in our initial audit report, Controls Over Vehicle Use and Transportation-Related Expenses (Report 2019-S-37).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-22f38x.pdfSmithtown Central School District – Claims Processing and Travel-Related Expenses (2021M-25)
Determine whether the Smithtown Central School District’s (District) Board of Education (Board) ensured claims were adequately documented, for appropriate purposes, and properly audited and approved prior to payment, and that any travel expenses were reasonable.
https://www.osc.ny.gov/files/local-government/audits/2021/pdf/smithtown-central-2021-25.pdfInstitute of Technology at Utica/Rome - Selected Employee Travel Expenses (2012-S-146)
We recently audited the travel expenses of one employee of the Institute of Technology at Utica/Rome (SUNY IT).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2012-12s146.pdfProcurement Practices
… that lack support for business need or reasonableness of price, among other questionable transactions. Buffalo agrees … related and goods or services are obtained at a reasonable price. Improve the awarding and monitoring of the agreements … selection that includes evaluating parts and materials price lists for custodial equipment maintenance and repair …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesFormer Bronx Youth Director Pleads Guilty
… federally-funded grant to support after-school programs for middle school children. Russell was sentenced to one year in …
https://www.osc.ny.gov/press/releases/2019/02/former-bronx-youth-director-pleads-guiltyEndwell Fire District – Controls Over Financial Operations (2013M-277)
… Purpose of Audit The purpose of our audit was to evaluate the District’s controls over financial operations … The Board did not audit and approve 63 disbursements prior to payment, totaling $149,505. We reviewed 64 disbursements … expenses for mutual aid. The payroll vendor has access to a District bank account with a significant amount of …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/endwell-fire-district-controls-over-financial-operations-2013m-277DiNapoli: After-School Provider Misused $194,320 in Public Funds
… Family of Services (SCO), a provider of extended school day programs for the State Education Department (SED), … contracts worth $2.7 million to provide extended school day services for the SED. SCO provides academic, arts and … did not work for the extended day program; $3,173 for an adult aerobics class; and $2,670 for disc jockey services. …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-after-school-provider-misused-194320-public-fundsBornhava – Compliance With the Reimbursable Cost Manual
To determine whether the costs reported by Bornhava on its Consolidated Fiscal Report CFR were properly calculated adequately documented and allowable under
https://www.osc.ny.gov/state-agencies/audits/2016/10/26/bornhava-compliance-reimbursable-cost-manualRescue Fire Company, Inc. – Unaccounted-For Bar Receipts (2012M-250)
… Financial Secretary, Treasurer, Sergeant-at-Arms and five Trustees. The Company’s expenses totaled $148,073 … bar cash register tape totals to daily cash reports and bank deposits. From January 1, 2010 to January 22, 2013, … $14,708 of purchases made with cash from bar sales and $2,897 in bar cash on hand as of January 24, 2013, …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/rescue-fire-company-inc-unaccounted-bar-receipts-2012m-250Lakeville Volunteer Fire Department – Internal Controls Over Financial Operations (2012M-234)
… internal controls over the District’s financial operations for the period January 1, 2011, to August 23, 2012. … and donations. The Department’s revenues and expenses for the 2011 fiscal year totaled approximately $65,000 and … activities. The Department Treasurer is responsible for recording all the Department’s cash receipts and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/02/15/lakeville-volunteer-fire-department-internal-controls-overContracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Authority’s (MTA) constituent agencies are required to determine whether services can be provided in-house before …
https://www.osc.ny.gov/state-agencies/audits/2015/01/06/contracts-personal-and-miscellaneous-services-followOpinion 91-28
… This opinion represents the views of the Office of the State Comptroller at the time it was … of profits for general village purposes) GENERAL MUNICIPAL LAW, §94: A village may use profits resulting from operation … (Opn No. 68-829, supra ). July 16, 1991 John L. Supple, Esq., Village Attorney Village of Fishkill … Whether a …
https://www.osc.ny.gov/legal-opinions/opinion-91-28New York State Comptroller DiNapoli on NYC Executive Budget
… City released its Fiscal Year (FY) 2023 Executive Budget today, totaling $99.7 billion, allocating funds to newly … total budgeted spending in FY 2023 is expected to near $105 billion. “The Executive Budget mitigates some … City released its Fiscal Year FY 2023 Executive Budget today totaling $997 billion allocating funds to newly …
https://www.osc.ny.gov/press/releases/2022/04/new-york-state-comptroller-dinapoli-nyc-executive-budgetVillage of Altmar – Apparent Misappropriation of Funds (2013M-331)
… Purpose of Examination The purpose of our examination was to determine if the Village … was first incorporated in 1876 and had a population of approximately 400 residents. In July 2010, voters in the …
https://www.osc.ny.gov/local-government/audits/village/2014/03/19/village-altmar-apparent-misappropriation-funds-2013m-331Village of Delanson – Internal Controls Over Selected Financial Operations (2012M-232)
… Purpose of Audit The purpose of our audit was to examine disbursements and the real property tax and water … rent billings and collections for the period June 1, 2010, to April 30, 2012. Background The Village of Delanson is … duties and compensating controls have not been established to mitigate this weakness. The Board did not require claims …
https://www.osc.ny.gov/local-government/audits/village/2013/03/29/village-delanson-internal-controls-over-selected-financial-operations-2012m-232Town of Alexandria – Non-payroll Cash Disbursements and Fuel Inventory (2013M-129)
… disbursements and internal controls over fuel inventories for the period January 1, 2011, through May 31, 2012. … quantities of fuel purchased/delivered, dispensed, and on hand. These records should be periodically reconciled to physical inventories of fuel on hand. … The purpose of our audit was to review nonpayroll …
https://www.osc.ny.gov/local-government/audits/town/2013/08/02/town-alexandria-non-payroll-cash-disbursements-and-fuel-inventory-2013m-129Minds in Motion, Inc. – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Minds in Motion, … MIM provides preschool special education services to children with disabilities who are between three and four …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/minds-motion-inc-compliance-reimbursable-cost-manualCompliance With Executive Order 88 – Energy Efficiency in State Buildings
… (DOCCS) has developed targets and plans to effectively meet its contributions toward Executive Order 88 (EO 88) and … 31, 2017 deadline. DOCCS officials stated they did not meet the submetering deadline because they are installing … DOCCS has developed targets and plans to effectively meet its contributions toward Exe …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/compliance-executive-order-88-energy-efficiency-state-buildingsSelected Aspects of Discretionary Spending
… currently operates bus and light rail services, two airports, and a small boat harbor. The majority of its …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spendingKids First Evaluation & Advocacy Center – Compliance with the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Kids First Evaluation & Advocacy Center (Kids First) on its … audit covered the period from July 2014 through June 2015. About the Program Kids First is an SED-approved, for-profit …
https://www.osc.ny.gov/state-agencies/audits/2022/03/02/kids-first-evaluation-advocacy-center-compliance-reimbursable-cost-manual