Search
Comptroller DiNapoli Releases Municipal Audits
… P. DiNapoli today announced his office completed audits of the Town of Goshen , Town of Hague and Seaford Fire District . “In today’s fiscal climate, budget … P DiNapoli today announced his office completed audits of the Town of Goshen Town of Hague and Seaford Fire District …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2Tuition Assistance Program – College of Westchester
… The College of Westchester, (Westchester) offers programs in business, computer, digital media, and health fields. … to the school on behalf of 1,590 students. We reviewed a sample of 50 randomly selected awards paid during that … future compliance with the eligibility requirements cited in the report. Westchester should comply with the State …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAudit of the Tuition Assistance Program at New York Career Institute
… Purpose To determine whether New York Career Institute complied with the Education Law and … Tuition Assistance Program (TAP) awards. Background New York Career Institute (NYCI) is a two-year private, … To determine whether New York Career Institute complied with the Education Law and …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-institute2013 Year End Report
… Background The Board administered four sole custody funds in 2013 – the Uninsured Employers Fund, the Special Fund for … by the Special Funds Conservation Committee (SFCC), a private concern established under the Law. Payments from … whether processed by the Board or SFCC, are entered in the Board’s automated payment system, where they are …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportHourly Based Information Technology Services
… as $72.29 per hour. Key Findings Our examination found OGS does not have an effective process to ensure a candidate … it paid the correct hourly bill rates. In particular, OGS does not ensure the HBITS vendors fulfill their contractual …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSelected Aspects of Discretionary Spending
… approved. Our audit covers the period from January 1, 2010 through December 31, 2012. Background The Authority was created in 1950 by Article 2, Title 9 of the New York State Public …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Am I Required to Have an Audit?
… It depends. Some local government entities such as school districts, industrial development agencies, fire districts with revenues of $400,000 or more and sponsors of length of Service Award … conducted by an external auditor, in accordance with the provisions of the federal "single audit act". Other …
https://www.osc.ny.gov/local-government/audits/am-i-required-have-auditSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… Purpose of Audit The purpose of our audit was to review the Agency’s processes … are vague and do not include sufficient detail, such as specific plans for the recovery of previously provided …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectAllegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… Allegany County County Jail Payroll and Inmate Prescription Medications 2013M218 …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Sullivan County – Fiscal Stress (2013M-81)
… Purpose of Audit The purpose of our audit was to determine the financial health of the County and identify … Legislature. The County’s total 2013 appropriations for all funds was approximately $192.7 million. Key Findings … general fund balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… to evaluate the Authority’s procedures over solid waste and recycling charges and determine if host community fees were properly disbursed … public benefit corporation established to plan, develop and construct solid waste management facilities and to … of Franklin Solid Waste Management Authority Solid Waste and Recycling Charges and Host Community Fees 2016M418 …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andAttica Central School District – Financial Management (2016M-127)
… Purpose of Audit The purpose of our audit was to review the District’s financial management practices and reserves for the period July 1, 2012 through March 18, 2016. … than $1.7 million of surplus funds from the general fund to the debt service fund from July 1, 2010 through June 30, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… ticket fines. The Village does not participate in the New York State Department of Motor Vehicle (DMV) Scofflaw Program for …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Town of Mansfield – Financial Management and Claims Processing (2012M-241)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period January 1, 2007 to December 31, 2012 and the internal controls over claims …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board properly monitored … who were paid a gross amount of $17,370 during our audit period. Moreover, we found that the Highway … in the Board minutes and continue the use of the audit checklist. …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Newark School District Public Library – Board Oversight (2014M-54)
… Purpose of Audit The purpose of our audit was to review the Board of Trustees’ … it allowed Library moneys (totaling nearly $1.2 million as of June 30, 2013) to be improperly deposited in types of …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54City of Yonkers – Budget Review (B6-15-16)
… of 4.74 percent. Key Findings The 2015-16 budget relies on nonrecurring funding of $14 million which will not be available in future years. The City continues to rely on fund balance to close gaps in the budget. If police … be over-budget by as much as $2.1 million based on the 2014-15 fiscal year overtime costs. The City plans to …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… and Department officials had not established an adequate system of internal controls over the Department’s financial … Ensure that the Department uses a computerized financial system that generates adequate monthly reports, prevents the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsNiagara Charter School – Student Enrollment and Billing (2013M-294)
… and billing processes for the period July 1, 2012 through September 6, 2013. Background The Niagara Charter School, located in the Town of Wheatfield, Niagara County, is governed by a … $4.1 million. Key Findings Certain billings were not accurate and enrollment was not always adequately …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294LaFayette Central School District – Reserves (2013M-387)
… Key Recommendations Adopt resolutions when establishing or funding reserves. Take remedial action to ratify the de … only for the purpose for which the reserve was established or as otherwise provided by law. Refrain from loaning reserve …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387