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College at Buffalo – Selected Employee Travel Expenses
… rules and regulations. This employee was an athletic coach who was responsible for team travel expenses associated … events, including transportation, meals and lodging. This coach also incurred expenses for recruiting trips. Other …
https://www.osc.ny.gov/state-agencies/audits/2013/07/31/college-buffalo-selected-employee-travel-expensesSelected Aspects of Discretionary Spending
… in 1970 to develop and improve the public transportation systems in the central region of New York State, including … policies and procedures to determine if they adequately address the various forms of questionable discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-1Medicaid Program – Multiple Same-Day Procedures on Ambulatory Patient Groups Claims
… questionable APG claim payments totaling $10,195,755 for dental clinic claims that were processed without sufficient … Department of Health: Medicaid Payments for Excessive Dental Services (2009-S-46) …
https://www.osc.ny.gov/state-agencies/audits/2014/08/12/medicaid-program-multiple-same-day-procedures-ambulatory-patient-groups-claimsOversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… Objective To determine the extent of implementation of the two … of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and … provided by consultants and contract staff. According to ITS’ policies, program managers are responsible for …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… both the Central Permits Bureau (Bureau) and the regional offices. In contrast, a divisible load is any cargo that can … totaling approximately $8.9 million and the regional offices issued about 11,708 special hauling permits, with … over the special hauling permits issued by four regional offices we visited. The weaknesses include poor …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… more than 31,000 students and employs more than 2,500 faculty on its three campuses. In support of its mission, …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… There was a lack of segregation between those who use the credit cards and those who oversee compliance with the District’s credit card policy, and we identified questionable credit card purchases totaling $5,446 including gift cards …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashTown of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… for preparing and disbursing checks, preparing monthly bank reconciliations, recording cash disbursement entries … are expended. Do not permit any fund or appropriation account to be overdrawn at any time. Segregate the Supervisor’s …
https://www.osc.ny.gov/local-government/audits/town/2013/04/12/town-edwards-internal-controls-over-selected-financial-operations-2013m-20Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s account showed a … The Treasurer did not properly reconcile all Village bank accounts or update the accounting records in a timely …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Village of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… $829,784 and $736,394. Key Finding The Village Building Inspector did not take an oath of office and, as generally … for payment are submitted monthly by voucher. The Building Inspector receives an Internal Revenue Service Form 1099, and … there is no cap on the amount of fees paid to the Building Inspector, the Village cannot know whether the individual’s …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… Central School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and Wirt, in Allegany County. The District is governed by the Board of … budgeting practices generated approximately $2.1 million in operating surpluses, which caused the unexpended surplus …
https://www.osc.ny.gov/local-government/audits/school-district/2013/07/26/bolivar-richburg-central-school-district-internal-controls-over-selectedTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… of financial activities and internal controls over online banking for the period January 1, 2011, to July 31, … Supervisor has not adequately segregated the bookkeeper’s online banking duties. The Supervisor had not reviewed or supervised the bookkeeper’s online banking transactions totaling more than $1.8 million …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6City of North Tonawanda – Financial Operations (2012M-203)
… Purpose of Audit The purpose of our audit was to review the City’s oversight … residents. The City is governed by a five member Common Council. The City’s general fund budget for the 2012 fiscal … quotes, as required by the purchasing policy. We tested 24 claims totaling $41,600 from nine vendors who provided the …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Poughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… Poughkeepsie, in Dutchess County. The District is governed by the Board of Education which comprises five elected … and virus filtering totaling $8,205 from a company owned by a District employee. Although this did not result in a … in writing to the supervisor or the Board as required by law. District staff made purchases totaling $110,010 that …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andNorthport-East Northport Union Free School District – Financial Condition (2014M-164)
… Northport Union Free School District is located in the Town of Huntington, Suffolk County. The District is … appropriations over the five-year period. As shown in Table 1, District officials overestimated expenditures by … to ensure that the amounts are necessary, reasonable and in compliance with statutory requirements. Appropriations …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/10/northport-east-northport-union-free-school-district-financial-conditionMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… July 31, 2013. Background The Mattituck-Cutchogue Union Free School District is located in the Town of Southold in … MattituckCutchogue Union Free School District Financial Condition 2013M322 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/01/24/mattituck-cutchogue-union-free-school-district-financial-condition-2013mHolley Central School District – Financial Condition (2013M-342
… Background The Holley Central School District is located in the Town of Murray in Orleans County. The District is governed by a Board of … budgeting practices generated approximately $6.7 million in operating surpluses, which caused unexpended surplus funds …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342City of Yonkers – Budget Review (B20-6-6)
… which impact the City of Yonkers’ financial condition in the current and future years. Background The Office of the … year 2020-21 and the related justification documents are in compliance with the requirements of the Fiscal Agent Act … to borrow up to $15 million for tax certiorari settlements in the 2020-21 fiscal year. Over the last 10 years, the …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Comptroller DiNapoli Releases Municipal Audits
… the following: daily onsite personnel; leak testing results for treatment lines; concrete inspection and testing … check signing process does not comply with village policy and the village treasurer did not maintain control of … for audit services totaling $25,200, although required by policy. In addition, officials could not provide …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… officials did not always obtain competitive pricing or obtain alternative proposals or quotations for project purchases. The board also did not …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0