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Emergency Service Communication Surcharges (2017-MS-4)
… NG911 capabilities such as sending text, picture and video messages to 911. 1 Voice over Internet protocol …
https://www.osc.ny.gov/local-government/audits/county/2018/04/20/emergency-service-communication-surcharges-2017-ms-4State Comptroller DiNapoli & U.S. Attorney Announce Guilty Plea & Sentencing of Former Albany Resident for Defrauding NYS Retirement System of $130,624
… State Comptroller Thomas P. DiNapoli and United States Attorney Beth Drake announced that former … a violation of Title 18, United States Code, § 2113(b), and was sentenced to probation for three years, including one … York State & Local Retirement System with fake documents and other schemes has ended in his guilty plea and an order …
https://www.osc.ny.gov/press/releases/2017/12/state-comptroller-dinapoli-us-attorney-announce-guilty-plea-sentencing-former-albany-residentWage Theft Investigations (Follow-Up)
… reports that track information to monitor these plans and alert senior management to accounts in arrears. Other Related …
https://www.osc.ny.gov/state-agencies/audits/2015/05/22/wage-theft-investigations-followUpstate Cerebral Palsy – Compliance With the Reimbursable Cost Manual
… 31, 2012. Background UCP is an SED-approved not-for-profit special education provider located in Utica, New York. UCP provides preschool special education services to children with disabilities between the ages of three and five years. …
https://www.osc.ny.gov/state-agencies/audits/2015/11/05/upstate-cerebral-palsy-compliance-reimbursable-cost-manualAspire of Western New York – Compliance With the Reimbursable Cost Manual
… of three and five years. Pursuant to the State Education Law, providers such as Aspire are reimbursed by counties … costs such as entertainment and food expenses. We also identified $32,377 in questionable …
https://www.osc.ny.gov/state-agencies/audits/2014/12/29/aspire-western-new-york-compliance-reimbursable-cost-manualContracts for Personal and Miscellaneous Services (Follow-Up)
… Purpose To determine the extent of implementation of the five recommendations included in our initial audit report, Contracts for Personal and Miscellaneous Services ( 2009-S-54 ). … the Port Authority's work. Our initial report contained five recommendations for improving the Port Authority's …
https://www.osc.ny.gov/state-agencies/audits/2014/01/07/contracts-personal-and-miscellaneous-services-followAccounts Receivable Collections
… where the Bureau's actions were delayed by as much as a year or where cases were on hand from one to three years …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsPolice Property Room Inventory (2014-MS-4)
… [read complete report - pdf] We also released ten letter reports to the following: City of Auburn [pdf] , … drugs, electronics, firearms and vehicles. Eight of the ten law enforcement agencies did not adequately document the …
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Village of New York Mills – Justice Court (S9-14-4)
… officials properly collected, reported and remitted moneys on behalf of the Court for the period January 1, 2012 through … that was over six years old. The Court is not properly reporting unresolved traffic tickets to the State’s Department of Motor Vehicles (DMV). We …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/08/15/village-new-york-mills-justice-court-s9-14-4City of Poughkeepsie – Budget Review (B6-17-1)
… review was to determine whether the significant revenue and expenditure projections in the City's adopted budget for … representing provision for $600,000 uncollected taxes and a $225,000 reduction of the general fund deficit. The … New York State Employees’ Retirement System payments and debt service payments, are much higher than required. …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Canajoharie Central School District – Financial Condition and Extra-Classroom Activity Fund (2015M-339)
… Purpose of Audit The purpose of our audit was to determine if the Board adopted realistic budgets and … York State Real Property Tax Law, ranging from 6.9 percent to 8.3 percent of the ensuing year’s appropriations. … press-numbered receipts or sales reports were not remitted to the central treasurer and adequate profit and loss …
https://www.osc.ny.gov/local-government/audits/school-district/2016/04/01/canajoharie-central-school-district-financial-condition-and-extraLackawanna City School District – Financial Condition (2014M-119)
… fund budgeted appropriations for the 2013-14 fiscal year are $47 million. Key Findings For the last four years, … deficit of $1.4 million at the end of the 2012-13 fiscal year due to operating deficits over multiple years. Because …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/lackawanna-city-school-district-financial-condition-2014m-119Oysterponds Union Free School District – Financial Management, Check Signing and Information Technology
… Purpose of Audit The purpose of our audit was to assess selected District Financial … is located in Suffolk County and is governed by the Board of Education which comprises seven elected members. The …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/28/oysterponds-union-free-school-district-financial-management-check-signingNiagara Charter School – Student Enrollment and Billing (2013M-294)
… currently has 10 members, including one parent and two teacher representatives. The School’s operating expenses for …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Accounts Payable Advisory No. 20
… Subject: SFS Imaging and Attachment Guidance; Record Retention for Accounts Payable Vouchers Guidance: … to Financial Operations (GFO), Chapter XII, Section 3 - Record Retention – Accounts Payable Vouchers and Land Claims … continue to retain hard copy originals as the documents of record unless certified to dispose of the originals by the …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/20-document-attachments-sfsLyndonville Central School District – Financial Condition (2016M-143)
… general fund appropriations for the 2015-16 fiscal year totaled $13.3 million. Key Findings District officials … appropriated reserves annually towards the ensuing year’s budget, none were used because of consistent year-end surpluses. Most of the reserves with balances as of …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/15/lyndonville-central-school-district-financial-condition-2016m-143Laurens Central School District – Budgeting and Reserves (2013M-135)
… District’s budgeted expenditures for the 2012-13 fiscal year were $8,626,984. Key Finding The Board adopted budgets that … generated additional surpluses totaling nearly $1.8 million over the last five completed fiscal years. These …
https://www.osc.ny.gov/local-government/audits/school-district/2013/09/20/laurens-central-school-district-budgeting-and-reserves-2013m-135Shelter Island Union Free School District –Financial Condition (2014M-132)
… July 1, 2012 through December 31, 2013. Background The Shelter Island Union Free School District is located in the Town of Shelter Island in Suffolk County. The District is governed by … Shelter Island Union Free School District Financial Condition …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/shelter-island-union-free-school-district-financial-condition-2014m-132Selected Aspects of Discretionary Spending
… the Authority has also been responsible for the State’s canal system, which is maintained and operated by its subsidiary, the Canal Corporation. The Authority is governed by a board of … expenses. Other Related Audits/Reports of Interest Battery Park City Authority: Selected Aspects of Discretionary …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-0Selected Aspects of Discretionary Spending
… were reasonable, adequately supported, and properly approved. The audit covers the two fiscal years ended March … million that were discretionary in nature. Each public authority and benefit corporation should have formal policies … Other Related Audit/Report of Interest Battery Park City Authority: Selected Aspects of Discretionary Spending …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending