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Niagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… Purpose of Audit The purpose of our audit was to examine the Authority’s process for compensation-related payments to the Executive Director for the period January 1, 2010, to July 31, 2012. … Falls Housing Authority CompensationRelated Payments to the Executive Director 2012M199 …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorState University of New York Upstate Medical Center – Selected Travel Expenses
… the use of travel monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two … the period April 1, 2008 to March 31, 2011. Background New York State’s executive agencies spend between … Related Audits/Reports of Interest State University of New York College at Cobleskill – Selected Employee Travel …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… and Village of Tupper Lake and the Town of Santa Clara, in Franklin County. The Department is governed by a 12-member … conducts fund-raising to supplement the money it receives in the Village budget. In December 2014, the former Treasurer provided a statement …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardHeadstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… HSOR is an SED-approved, not- for-profit special education provider located in Rockland County, New York. HSOR provides preschool special education services to children with disabilities who are between three and five years of … for preschool special education services through rates set by SED. The reimbursement rates are based on …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualVillage of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… IT assets, including an appropriate use policy, a breach notification policy and a disaster recovery plan. … system. Lastly, the Board has not adopted comprehensive data back-up policies and procedures. Key Recommendations … and that backups are performed daily, and copies of data are stored at a secure off-site location. …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Village of Upper Brookville – Justice Court (2013M-160)
… Purpose of Audit The purpose of our audit was to determine if the Board and Justice … adequate review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, … The Justices did not provide sufficient oversight of the court clerk to ensure that deposits were made within 72 hours …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Maybrook – Water Operations (2013M-121)
… for such adjustments. Ensure that all advances between funds are repaid no later than the close of the fiscal year …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town 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 processing for the period January 1, 2011 to August 31, 2012. Background The Town of Mansfield is …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241State Comptroller DiNapoli Statement on Impact of a Late State Budget
… are widespread and some sectors of our economy may take years to recover. The state Legislature and Governor are in the … or have payments set up on direct withdrawal, I urge them to be mindful of the impact of a late state budget on their … are widespread and some sectors of our economy may take years to recover …
https://www.osc.ny.gov/press/releases/2021/04/state-comptroller-dinapoli-statement-impact-late-state-budget2018 Annual Audit
… than $4.4 million were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors totaling nearly …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditComptroller DiNapoli Releases Municipal Audits
… (those that exclude the village), contrary to statutory requirements. The town consistently adopted budgets with … fund. Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and … unreliable. The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Town of Newfield – Selected Financial Activities (2013M-2)
… Supervisor and four council members. For the 2012 fiscal year, the Town had budgeted appropriations of approximately … Board, and the annual reports filed with OSC are over one year late. The Town’s unaccounted-for water of 39 percent was … standard, costing the Town approximately $19,000 each year. Water bills were calculated inaccurately. Key …
https://www.osc.ny.gov/local-government/audits/town/2013/04/26/town-newfield-selected-financial-activities-2013m-2III.6 SFS Reporting – III. Statewide Financial System (SFS)
… tools – Reports, Inquiry Screens, and Query Manager – for users to obtain system information. Reports provide … of information will vary depending on network load. For example, if a voucher was paid within the SFS, the status … would be static until the next time the batch runs. For additional instruction on this topic, visit the job aids …
https://www.osc.ny.gov/state-agencies/gfo/chapter-iii/iii6-sfs-reportingTown of Westerlo – Selected Financial Activities (2013M-323)
… of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Comptroller DiNapoli Releases School Audits
… user accounts and disable those that were unnecessary. In addition, the board did not have an adequate contract and … Condition (St. Lawrence County) The surplus fund balance in the general fund exceeded the 4 percent statutory limit … did not document 948 scheduled services totaling $66,695 in the special education system as provided. Odessa-Montour …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Town of Caledonia – Financial Management (2013M-363)
… Caledonia is located in Livingston County and is governed by an elected Town Board comprising a Supervisor and four …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-363Hadley-Luzerne Central School District – Financial Condition (2012M-188)
… of our audit was to evaluate the District’s financial condition for the period July 1, 2009 through May 31, 2012. … HadleyLuzerne Central School District Financial Condition 2012M188 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/25/hadley-luzerne-central-school-district-financial-condition-2012m-188Comptroller DiNapoli Releases School Audits
… it’s critical that schools make every dollar count,” DiNapoli said. “By auditing school district and … (Niagara County) The district’s main transportation contractor did not reimburse the district for all fuel used for non-district purposes. While the contractor reimbursed the district for the majority of this …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0Lewis County – Court and Trust Funds (2024-C&T-1)
… in a mechanic’s lien (i.e., a security interest in property filed to ensure payment for contracted services rendered on the property). These actions are recorded in the County Clerk’s … been turned over to the State Comptroller as abandoned property. Key Recommendations The Treasurer should ensure …
https://www.osc.ny.gov/local-government/audits/county/2024/03/22/lewis-county-court-and-trust-funds-2024-ct-1Contract Advisory No. 3
… Subject: Entering New Begin and Expire Dates for SFS Amendment Transactions Guidance: To generate an amendment transaction (sequence 1 and higher) in the … Not all of these are required fields when creating an amendment; one or a combination of fields can be used. …
https://www.osc.ny.gov/state-agencies/advisories/contract-advisory/3-entering-contract-amendment-begin-and-expire-dates-statewide-financial-system