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Conclusion – Travel and Conference Expense Management
… also be familiar with the requirements imposed by law on travel and conference expenses. Some of the more …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/conclusionUse of Vendor-Supported Technology
… However, we did identify unsupported systems used by NFTA on 66 devices. NFTA officials have not developed policies and …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyTown of Charleston – Internal Controls Over Payroll Processing (2013M-326)
… and procedures to provide guidance to Town officials on how to process and distribute payrolls. Although the …
https://www.osc.ny.gov/local-government/audits/town/2014/01/31/town-charleston-internal-controls-over-payroll-processing-2013m-326Village of Spencer – Financial Condition (2013M-119)
… reduce future tax levies. Attend local government training on fiscal oversight and accounting. … Village of Spencer …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-spencer-financial-condition-2013m-119College of Nanoscale Science and Engineering – Network Security Controls
… risks associated with unauthorized access to, or attacks on, College systems and data. Our audit period was April 18, …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsVillage of Munnsville – Financial Operations (2012M-239)
… not filed the required annual financial report with OSC on a timely basis. The Board did not audit, or cause to be …
https://www.osc.ny.gov/local-government/audits/village/2013/02/08/village-munnsville-financial-operations-2012m-239Village of Castleton-on-Hudson – Internal Controls Over Information Technology and Online Banking (2013M-59)
… Background The Village of Castleton-on-Hudson is located in the Town of Schodack, Rensselaer County, and has a …
https://www.osc.ny.gov/local-government/audits/village/2013/05/24/village-castleton-hudson-internal-controls-over-information-technology-and-onlineVillage of Suffern - Budget Review (B20-6-2)
… and $2.67 million in sewer rent revenue. However, based on collections of water and sewer rents in prior years, we …
https://www.osc.ny.gov/local-government/audits/village/2020/04/17/village-suffern-budget-review-b20-6-2Sodus Center Fire District – Board Oversight (2017M-108)
… money. Ensure a majority of Board members meet on a regular basis, at least monthly, to conduct District …
https://www.osc.ny.gov/local-government/audits/fire-district/2020/05/22/sodus-center-fire-district-board-oversight-2017m-108Town of Covington – Town Supervisor (2013M-371)
… 13, 2013. Background The Town of Covington is located in Wyoming County and has a population of 1,232. The Town …
https://www.osc.ny.gov/local-government/audits/town/2014/03/07/town-covington-town-supervisor-2013m-371Oversight of Hazardous Materials and Waste (Follow-Up)
… against exposure to hazardous waste. However, based on our visits to two University Centers (University at …
https://www.osc.ny.gov/state-agencies/audits/2020/01/30/oversight-hazardous-materials-and-waste-followReview of Advance Contract Payments
… Therefore, SED did not obtain documentation detailing how these contractors expended the advanced funds they … Continue to implement improved procedures that will help determine timely whether funds were expended in …
https://www.osc.ny.gov/state-agencies/audits/2021/09/15/review-advance-contract-paymentsTown of Otselic – Records and Reports and Conflict of Interest (2021M-36)
… take corrective action. Appendix B includes our comment on an issue raised in the Town’s response letter. … Determine …
https://www.osc.ny.gov/local-government/audits/town/2021/07/16/town-otselic-records-and-reports-and-conflict-interest-2021m-36State Comptroller DiNapoli and Rockland District Attorney Walsh Announce Guilty Pleas of Middletown Resident for Larceny
… to prosecute those who commit crime." Cesar was arrested on July 20 after he requested a loan from the NYSLRS, then …
https://www.osc.ny.gov/press/releases/2020/10/state-comptroller-dinapoli-and-rockland-district-attorney-walsh-announce-guilty-pleas-middletownCollege of Geneseo – Selected Employee Travel Expenses
… spend between $100 million and $150 million each year on travel expenses. These expenses, which are discretionary …
https://www.osc.ny.gov/state-agencies/audits/2013/02/28/college-geneseo-selected-employee-travel-expensesTown of Big Flats – Financial Management (2013M-170)
… did not develop and adopt accurate budgets that were based on realistic estimates of revenues and expenditures. The …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-big-flats-financial-management-2013m-170Comptroller DiNapoli Releases School Audits
… Condition (Oneida County) The district relied heavily on the use of fund balance in the 2010-11 and 2011-12 …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-auditsWhitney Point Central School District – Information Technology (2023M-179)
… corrective action. Appendix B includes our comment on an issue that was raised in the District’s response …
https://www.osc.ny.gov/local-government/audits/school-district/2024/06/14/whitney-point-central-school-district-information-technology-2023m-179Town of Lincoln - Town Clerk (2023M-31)
… be lost or misappropriated. For example, as of April 13, 2022, the former Clerk could not account for cash totaling … recorded from January 1, 2018 through April 13, 2022. Maintain complete records for all cash collected. For …
https://www.osc.ny.gov/local-government/audits/town/2024/04/12/town-lincoln-town-clerk-2023m-31Town of Wayne – Justice Court (2013M-52)
… prepare accountability analyses for the Board to review on a monthly basis. Ensure that signed receipts are issued …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-wayne-justice-court-2013m-52