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Broome County – Financial Condition (2013M-224)
… the County’s financial condition for the period January 1, 2012, to February 21, 2013. Background Broome County, located … spending more than it received in revenue until 2011 and 2012, when the general fund began to generate more revenue, …
https://www.osc.ny.gov/local-government/audits/county/2013/10/04/broome-county-financial-condition-2013m-224Clinical Associates of the Finger Lakes – Compliance With the Reimbursable Cost Manual
… (RCM). The audit covered the fiscal year ended June 30, 2012. Background CAFL is a privately owned institution … specified in the RCM. For the fiscal year ended June 30, 2012, CAFL reported $1.2 million in reimbursable costs on its …
https://www.osc.ny.gov/state-agencies/audits/2015/07/22/clinical-associates-finger-lakes-compliance-reimbursable-cost-manualAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… over its financial operations for the period January 1, 2012 through June 30, 2013. Background Albany County is … $542,187 in restitution, fines and fees during 2011 and 2012, respectively. Key Findings County officials have not …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operationsSelected Aspects of Discretionary Spending
… the period from January 1, 2010 through December 31, 2012. Background The Authority was created in 1950 by Article … Authority: Selected Aspects of Discretionary Spending (2012-S-158) State University Construction Fund: Selected …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… The audit covers the two fiscal years ended March 31, 2012. Background New York State Environmental Facilities … Authority: Selected Aspects of Discretionary Spending (2012-S-158) … To determine whether the New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spendingTown of Pittsfield – Disbursements (2013M-82)
… for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego … $2,300 for his health insurance buy-out in the 2011 and 2012 fiscal years. These discrepancies occurred because the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Comptroller DiNapoli Releases Municipal Audits
… board underestimated sales tax revenue from fiscal years 2012 through 2014 by a total of $634,000 which contributed to … and the library experienced operating deficits from 2012 through 2014 totaling $266,000. For access to state …
https://www.osc.ny.gov/press/releases/2016/01/comptroller-dinapoli-releases-municipal-audits-1Village of Mount Morris – Justice Court (2013M-152)
… a total of $280,254 in fines, fees and surcharges for 2012. Key Findings Justice Tripp did not meet his required … sufficient to meet Court liabilities. As of February 2, 2012, Justice Glanville’s cash account had a shortage of at …
https://www.osc.ny.gov/local-government/audits/justice-court/2013/10/04/village-mount-morris-justice-court-2013m-152Town of Coeymans – Recordkeeping and Cash Disbursements (2013M-186)
… fund balance of $451 in the sewer district fund. The payroll clerk’s duties are not properly segregated. The payroll clerk’s duties include making changes to salaries and … is also capable of submitting data changes directly to the payroll-processing contractor without approval, and there is …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-coeymans-recordkeeping-and-cash-disbursements-2013m-186Town of Conesus – Justice Court (2013M-140)
… the Court’s financial activities for the period January 1, 2012, through April 1, 2013. Background The Town of Conesus … approximately $16,800 in fines and surcharges during the 2012 fiscal year. Key Findings Our audit identified …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-conesus-justice-court-2013m-140Wyandanch Public Library – Oversight of Library Resources (2013M-399)
… with timekeeping requirements or implement procedures for payroll processing, and the Board President routinely changed … a comprehensive policy and written procedures governing payroll, pursue recovery of incorrect payments and restrict access to the payroll system to only those employees authorized to process …
https://www.osc.ny.gov/local-government/audits/library/2014/11/20/wyandanch-public-library-oversight-library-resources-2013m-399City of Long Beach – Financial Condition and Cash Receipts from Recreational Activities (2013M-48)
… activities for the period July 1, 2010, to April 30, 2012. Background The City of Long Beach, located in Nassau … water and sewer) was slightly over $6 million. By June 30, 2012, the City’s total unexpended deficit for these major …
https://www.osc.ny.gov/local-government/audits/city/2013/07/11/city-long-beach-financial-condition-and-cash-receipts-recreational-activities-2013mState University of New York Upstate Medical Center – Selected Travel Expenses
… College at Cobleskill – Selected Employee Travel Expenses (2012-S-143) State University of New York College at Oneonta – Selected Employee Travel Expenses (2012-S-145) … To determine whether the use of travel monies …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesCity of Middletown – Selected Financial Operations and Information Technology (2013M-56)
… and IT for the period January 1, 2011, to July 9, 2012. Background The City of Middletown City is located in … City Council, and an appointed Treasurer. The City’s 2012 and 2013 general fund budgets totaled $34 million and …
https://www.osc.ny.gov/local-government/audits/city/2013/05/31/city-middletown-selected-financial-operations-and-information-technology-2013m-56Internal Control System Components
… Renewal: Quality of Internal Control Certification (2012-S-31) Office of Parks, Recreation and Historic … Preservation: Quality of Internal Control Certification (2012-S-49) … To determine whether the Office of Temporary and …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsAssessment and Collection of Selected Penalties
… Expenses for the Three Fiscal Years Ended March 31, 2011 (2012-S-71) Workers' Compensation Board: Workers' Compensation …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesVillage of New York Mills – Justice Court (S9-14-4)
… Purpose of Audit The purpose of our audit was to determine if Court officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through December …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4Accounts Payable Advisory No. 4
… codes 975 486 for the service period ended July 15, 2012, enter the following in the Invoice Number Field: … number 1234567890 for the service period ended July 15, 2012, enter 1234567890071512 in the invoice Number Field. For …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/4-complex-entity-verizon-landline-servicesControls Over Cash Advance Accounts
… accounts with a total value of $106,000 as of March 31, 2012. Key Findings One void check was missing. Notation on … to another WCB unit. We reviewed bank statements from July 2012 to February 2014 and found that both checks never …
https://www.osc.ny.gov/state-agencies/audits/2014/06/25/controls-over-cash-advance-accountsLyndonville Central School District – Financial Condition (2016M-143)
… condition and budgeting practices for the period July 1, 2012 through February 24, 2016. Background The Lyndonville … by more than $2.4 million (32 percent) since July 1, 2012. District officials appropriated reserves annually …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143