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Town of Hamburg - Finance Office (2023M-109)
… purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The Town … the Board and Town officials did not ensure Finance Office payroll was accurate and supported. The Town made improper, questionable and/or unsupported payroll payments totaling more than $19,000 to the former …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109Southside Academy Charter School - Enrollment and Billing (2019M-70)
… resident districts a total of $27,389. The School does not have a good process in place to identify changes in … addresses used for billing purposes. The School did not have all the necessary student residence documentation on …
https://www.osc.ny.gov/local-government/audits/charter-school/2019/05/31/southside-academy-charter-school-enrollment-and-billing-2019m-70Town of Saugerties – Claims Auditing (2024M-144)
… credit card purchases. Key Findings The Board did not properly audit claims or authorize credit card purchases. … totaling $28,815. We determined that the Board did not conduct a thorough and deliberate audit of any claims … purchases. As a result: 15 purchases totaling $91,979 did not comply with the Town’s purchasing policy. For example, …
https://www.osc.ny.gov/local-government/audits/town/2025/05/16/town-saugerties-claims-auditing-2024m-144Oversight of Casino Revenues and Regulatory Oversight Reimbursement Collections
… Objectives To determine whether the Gaming Commission (Commission) adequately monitors casinos to … The Commission regulates all aspects of gaming activity in New York and is responsible for overseeing three types of casinos …
https://www.osc.ny.gov/state-agencies/audits/2020/01/10/oversight-casino-revenues-and-regulatory-oversight-reimbursement-collectionsEldred Central School District - Financial Condition (2018M-138)
… complete report - pdf] Audit Objective Determine whether District officials properly managed the District’s financial … had been completely exhausted as of June 30, 2018. The school lunch fund relies heavily on general fund subsidies … they planned to take corrective action. … Eldred Central School District Financial Condition 2018M138 …
https://www.osc.ny.gov/local-government/audits/school-district/2018/10/19/eldred-central-school-district-financial-condition-2018m-138IX.3 Establish & Maintain Federal Grants in SFS for Non-Onboarding Agencies – IX. Federal Grants
https://www.osc.ny.gov/state-agencies/chapter-ix/ix3-establish-maintain-federal-grants-sfs-non-onboarding-agenciesInspecting Highway Bridges and Repairing Defects (Follow-Up)
… Port Authority of New York and New Jersey (Authority) did not follow the New York State Department of Transportation … Instead, the Authority followed its own methods, but did not always comply with the Department’s requirement for an annual interim inspection if the repairs are not completed. Further, we noted that 10 of the 17 Safety …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/inspecting-highway-bridges-and-repairing-defects-followComptroller DiNapoli Announces Joint Effort With Ulster, Orange County District Attorneys to Combat COVID-19 Scams
… Comptroller Thomas P. DiNapoli, Orange County District Attorney David M. Hoovler and Ulster County District Attorney David J. Clegg announced on Wednesday, April 29, … reprehensible,” said State Comptroller DiNapoli. “District Attorney Clegg and District Attorney Hoovler are leaders in …
https://www.osc.ny.gov/press/releases/2020/04/comptroller-dinapoli-announces-joint-effort-ulster-orange-county-district-attorneys-combat-covid-19State Agencies Bulletin No. 1523
… Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1523-verification-employees-social-security-number-ssn-and-name-be-reportedEast Moriches Union Free School District – Financial Condition Management (2022M-1)
… Objective Determine whether the East Moriches Union Free School District’s (District) Board of Education (Board) and … action. … Determine whether the East Moriches Union Free School Districts Districts Board of Education Board and …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/17/east-moriches-union-free-school-district-financial-condition-managementAmbulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Follow-Up) (2017-F-3)
To determine the implementation status of the six recommendations made in our initial audit report, Ambulatory Patient Groups Payments for Duplicate Claims and Services in Excess of Medicaid Service Limits (Report 2013-S-17).
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-17f3.pdfOversight of School Fire Safety Compliance
… inspections, reporting, and monitoring. Our audit did not include a review of compliance issues for schools … violations that are severe enough, the Department will not issue the CO until the violations have been corrected and … New York City). Key Findings We found the Department does not adequately monitor whether schools are in compliance with …
https://www.osc.ny.gov/state-agencies/audits/2016/08/24/oversight-school-fire-safety-complianceImpact of the ‘Fiscal Cliff’ on New York State, December 2012
Absent Congressional action, significant revisions to federal tax and spending policies are scheduled to take effect in January 2013.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-fiscal-cliff-2012.pdfCheektowaga-Sloan Union Free School District – Claims Auditing (2024M-76)
… $9.2 million (45 percent of the claims processed) were not properly audited and approved prior to payment. As a … or unsupported payments could have been made and may not have been detected and corrected. Specifically: 588 claims totaling $3.1 million were not audited by the claims auditor. 21 Erie 1 Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/04/cheektowaga-sloan-union-free-school-district-claims-auditing-2024m-76Annual Assessment of Market Orders for 2015 and 2016
… Association, Inc. (NYAA) contract. The Department did not always enforce contract provisions that limit expense … reimbursements for goods or services that were not competitively bid in accordance with contract …
https://www.osc.ny.gov/state-agencies/audits/2019/05/16/annual-assessment-market-orders-2015-and-2016Inventory Controls
… and scan the devices into ITSM. Next, in-stock devices are available to be assigned to users and distributed for either … have adequate inventory on hand. Key Findings ITS does not have the necessary controls in place to accurately and … with 17,887 devices categorized as absent after they could not be located; duplicate data; and blank serial numbers in …
https://www.osc.ny.gov/state-agencies/audits/2025/02/14/inventory-controlsAltmar-Parish-Williamstown Central School District - Financial Condition Management (2018M-258)
… overestimated appropriations by more than 6 percent due to conservative budget practices. Also, the District … years. The debt service fund and most reserve funds are not being used, and the repair, retirement, insurance and tax … levels. Use the funds in the debt service fund to pay the related debt service expenditures. District officials …
https://www.osc.ny.gov/local-government/audits/school-district/2019/03/08/altmar-parish-williamstown-central-school-district-financial-conditionState Agencies Bulletin No. 1675
… Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1675-verification-employees-social-security-number-ssn-and-name-be-reportedState Agencies Bulletin No. 1604
… Social Security Number Employee’s Name Reason Why SSN Not Verified. Reasons provided by SSA may include: SSN not in file (never issued to anyone) Name does not match: DOB and gender code not checked Other SSN Deceased …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1604-verification-employees-social-security-number-ssn-and-name-be-reportedXVI.2 Financial Reporting Policies – XVI. Financial Reporting
… issued on or before November 30, 1989, which does not conflict with or contradict GASB pronouncements: …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xvi/xvi2-financial-reporting-policies