Search
Accounts Payable Advisory No. 28
… Guide to Financial Operations: Chapter XII, Section 4.B - Certification of Vouchers Chapter XII, Section 4.D - Certification of Internal Controls over the Payment Process Chapter XIII, Section 2.C - Expense Report Certification Guidance : Title 2, Chapter I, Part 6, Section …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/28-internal-controls-certificationOperational Advisory No. 8
… an uncashed check will be turned over to the OSC Office of Unclaimed Funds if action is not taken to negotiate the … the funds will be turned over to the OSC Office of the Unclaimed Funds on April 30th. It is important that Agencies … Once the funds have been escheated to the Office of Unclaimed Funds no future Agency action will be allowed. For …
https://www.osc.ny.gov/state-agencies/advisories/operational-advisory/8-state-check-outreachCity 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 … of 4.3 percent. Key Findings The 2016-17 budget relies on nonrecurring funding of $11 million which will not be …
https://www.osc.ny.gov/local-government/audits/city/2016/06/22/city-yonkers-budget-review-b6-16-11Endwell Fire District – Controls Over Financial Operations (2013M-277)
… that were not appropriate District expenditures, such as clambake tickets, volunteer incentive gifts, meals and travel …
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 bordered by Orange, Putnam and … totaling $96 million to liquidate the accumulated deficit in the County’s general fund as of December 31, 2012. Local …
https://www.osc.ny.gov/local-government/audits/county/2015/11/10/county-rockland-budget-review-b6-15-21Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
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-informationVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… 2011, through January 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a population of about … Village of Montgomery Purchasing and Information Technology 2013M210 …
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)
… 2012. Background The Village of Hoosick Falls is located in the Town of Hoosick in Rensselaer County. The Village is governed by a Village … of 221 days past the due date for the fiscal years ending in 2008 through 2011. The Board has not implemented …
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 … requirements. For example, the Supervisor has not filed an AUD for 2008 or any of the subsequent years and did not file … and ensure all future year AUDs are filed with OSC within 60 days of year end. Calculate the Town’s annual property tax …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-dresden-board-oversight-financial-activities-2012m-191Town of Bangor – Board Oversight (2012M-193)
… The Board appoints a Code Enforcement Officer and a Dog Control Officer. The Town’s budgeted appropriations for the … The Board is not providing adequate oversight of the Dog Control Officer and Code Enforcement Officer. The Board did … not audit the records of the Supervisor, Town Clerk, Dog Control Officer and Code Enforcement Officer. Key …
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)
… was the result of $242,581 of capital project funds that were recorded in District 2. At the end of 2011, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/03/town-ballston-water-fund-financial-operations-2012m-258State Comptroller Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. Auditors … of various counties, cities, towns and villages across the state to assess whether local officials adequately considered the impact of the pandemic on their financial operations …
https://www.osc.ny.gov/press/releases/2021/06/state-comptroller-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… for safety and quality of life on state waters in accordance with Navigation Law. However, auditors … Directly to eMedNY (Follow-Up) (2020-F-4) An audit issued in December 2018 identified up to $8.7 million in improper payments for Part B deductibles and coinsurance. …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… had officials used other available investment options. Mahopac Central School District – Non-instructional Payroll …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-releases-school-district-audits-0DiNapoli: Audit Reveals Cash, Drugs, Weapons Missing from Police Custody
… that were no longer in their possession, including a Ford Explorer, Dodge Durango, Jeep Grand Cherokee and two …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-audit-reveals-cash-drugs-weapons-missing-police-custodyDiNapoli: State Contractor Failed to Pay Prevailing Wages
… hide its non-compliance with state law by misrepresenting hours worked and rates paid in certified payrolls it … found the contractor was also paying employees for fewer hours than they actually worked and told employees to submit … believe that employees may have been paid for fewer hours than they actually worked January 20, to March 14 this …
https://www.osc.ny.gov/press/releases/2014/10/dinapoli-state-contractor-failed-pay-prevailing-wagesDiNapoli: Pennsylvania Man Who Impersonated Deceased Father to Steal $194K in NYS Pension and Social Security Payments Sentenced to 5 Years in Prison
… benefits paid to his deceased father was sentenced today to five years in prison and ordered to pay full … General for the Social Security Administration Gail S. Ennis, the United States Postal Inspection Service and the … in. With today’s sentence, he’s finally being made to answer for his criminal greed.” “Timothy Gritman schemed to …
https://www.osc.ny.gov/press/releases/2024/02/dinapoli-pennsylvania-man-who-impersonated-deceased-father-steal-194k-nys-pension-and-social-securityUCPA of Cayuga County d.b.a. E. John Gavras Center – Compliance With the Reimbursable Cost Manual
… Preschool Integrated Special Class (over 2.5 hours per day) and Preschool Integrated Special Class (2.5 hours per day) education services to children with disabilities who are … program costs. According to the RCM and Section 4410(10)(e) of the New York State Education Law, public special …
https://www.osc.ny.gov/state-agencies/audits/2025/08/05/ucpa-cayuga-county-dba-e-john-gavras-center-compliance-reimbursable-cost-manualControls Over the Empire State Supportive Housing Initiative (Follow-Up)
… Objective To determine the extent of implementation of the five … comprehensive plan for affordable and supportive housing to ensure all New Yorkers have access to safe and secure housing. As part of this plan, ESSHI’s … To determine the extent of implementation of the five …
https://www.osc.ny.gov/state-agencies/audits/2025/11/19/controls-over-empire-state-supportive-housing-initiative-follow