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Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… to examine the Probation Department’s internal controls over financial operations for the period January 1, 2011, to … not established an adequate system of internal controls over the Department’s financial operations. As a result, cash … Essex County Probation Department Internal Controls Over Financial Operations 2013M38 …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAttica Central School District – Financial Management (2016M-127)
… District is located in the Towns of Attica, Bennington, Java, Middlebury, Orangeville, Sheldon and Wethersfield in … report and use statutorily restricted money to pay related debt service expenditures in compliance with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127Niagara Charter School – Student Enrollment and Billing (2013M-294)
… found that the School may be owed approximately $13,500 from one of the school districts. However, due to the … and cease the practice of offsetting incoming and departing student FTEs. Follow SED guidelines for computing …
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)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Town of Rensselaerville – Financial Operations (2012M-168)
… 2012. Background The Town of Rensselaerville is located in Albany County and has a population of about 1,800. The … million. Key Findings The Town’s accounting records are in poor condition and do not provide an accurate portrait of its financial condition. In fact, the Town’s general fund was overstated by a total of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittstown – Records and Reports (2013M-5)
… Purpose of Audit The purpose of our audit was to review the Town’s financial operations … 1, 2011, to September 17, 2012. Background The Town of Pittstown is located in Rensselaer County and has a … Town of Pittstown Records and Reports 2013M5 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… the combined bank account is not attributable to current pending cases, and attempt to determine the source of the …
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)
… 31, 2012. Background The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. The Town is governed by an elected five-member Town Board (Board) consisting of … general and highway funds experienced significant declines in fund balance from the 2009 to the 2011 fiscal years. For …
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 the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is … respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling $66,400 …
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)
Newark School District Public Library Board Oversight 2014M54
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54Akron Fire Department – Financial Activities (2014M-196)
… January 1, 2013 through April 16, 2014. Background The Akron Fire Department is located in the Village of Akron in Erie County. The Department provides fire protection …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/04/10/akron-fire-department-financial-activities-2014m-196Town of Chesterfield – Internal Controls Over Selected Financial Operations (2014M-331)
… control weaknesses over the billing, collection and enforcement of water charges. The Tax Collector did not … year. Segregate duties over the billing, collection and enforcement of water charges or establish compensating …
https://www.osc.ny.gov/local-government/audits/town/2015/03/06/town-chesterfield-internal-controls-over-selected-financial-operations-2014m-331Seneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… who are appointed by the County Board of Supervisors. For calendar year 2015, SCIDA has 33 projects, of which 30 …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectState Agencies Bulletin No. 1858.1
… for calendar year 2019. Affected Employees Employees with one or more uncashed payroll checks originally issued in … requires uncashed checks become abandoned property after one year. Abandoned Property Law §1422 requires State … checks that remain uncashed as of April 19, 2021 will have stop payments processed, the funds will be escheated and sent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18581-outreach-escheatment-2019-uncashed-payroll-checksState Agencies Bulletin No. 1799.1
… Payroll Bulletins 1676 and 1799 Purpose The purpose of this bulletin is to inform agencies of changes in certain garnishment deduction amounts, or in … deduction rules for calculating new and existing writs of garnishments (creditor garnishments) and New York State …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/17991-update-general-deduction-rules-writs-garnishments-and-new-york-stateComptroller DiNapoli Releases State Audits
… Medicare claims using the National Provider Identifier (NPI) for his group practice and the related Medicaid claims using his NPI as an individual provider. The provider also did not …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-state-auditsSecurity Self-Assessment: Questions – Information Technology Governance
… with access to personally identifiable information (PII), and specifically in schools, those with access to student, teacher or principal PII, been provided with data privacy and security awareness … that involves sharing student, teacher or principal PII with the third-party contractor include all required …
https://www.osc.ny.gov/local-government/publications/it-governance/security-self-assessment-questionsResidents of Long-Term Care Facilities Lacking Access to Advocates
… according to NYSOFA. DiNapoli’s auditors found that as of January 2019, only about 600 of the state’s LTC facilities …
https://www.osc.ny.gov/press/releases/2019/10/residents-long-term-care-facilities-lacking-access-advocatesOversight of Kendra’s Law
… an order’s expiration, LGU staff may petition the court to renew an AOT order. If a recipient no longer meets the …
https://www.osc.ny.gov/state-agencies/audits/2024/02/08/oversight-kendras-lawDiNapoli: System Glitch Left Too Many NYC Heat & Hot Water Complaints Ignored
… has no formal timeframe for following up on complaints. In January 2020, HPD launched a pilot software program in …
https://www.osc.ny.gov/press/releases/2020/09/dinapoli-system-glitch-left-too-many-nyc-heat-hot-water-complaints-ignored