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Syracuse Industrial Development Agency – Project Approval and Monitoring and Administration of the Development Fund (2015M-240)
… Fund on behalf of the City for the purpose of financing commercial and neighborhood development projects. Key …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2016/01/08/syracuse-industrial-development-agency-project-approval-andNiagara Falls Housing Authority – Compensation-Related Payments to the Executive Director (2012M-199)
… January 1, 2010, to July 31, 2012. Background The Niagara Falls Housing Authority is a municipal housing authority … of providing housing services in the City of Niagara Falls in accordance with the rules and regulations prescribed … Niagara Falls Housing Authority CompensationRelated Payments to the …
https://www.osc.ny.gov/local-government/audits/city/2013/01/18/niagara-falls-housing-authority-compensation-related-payments-executive-directorAmsterdam Housing Authority – Claims Processing and Related Not-for-Profit Corporations (2013M-126)
… The Amsterdam Housing Authority is located in the City of Amsterdam in Montgomery County. The Authority was established pursuant to … is comprised of seven Commissioners: five appointed by the City Mayor and two elected by the tenants. These costs were …
https://www.osc.ny.gov/local-government/audits/city/2013/08/23/amsterdam-housing-authority-claims-processing-and-related-not-profit-corporationsHadley-Luzerne Central School District – Financial Condition (2012M-188)
… budget, the District did not use these funds because it generated a surplus each year. The Board has not developed …
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
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School District and the Rocky Point Union Free School District . “In an era of limited resources and … is below the industry averages. Greenburgh Eleven Union Free School District – Financial Condition (Westchester …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0State University of New York Upstate Medical Center – Selected Travel Expenses
… paid by SUNY Center with outliers in the area of mileage; one of these individuals also had reimbursements … locations. Each individual was reimbursed for tolls and mileage associated with transporting the packages. Key …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesXIII.10.C Refunds Owed to the State by an Employee – Using an Employee Check – XIII. Employee Expense Reimbursement
… Preparation: Refunds Owed to the State as a Result of a Due to State Employee Expense Report Balance An employee … State. The agency must forward the check to the Department of Taxation and Finance – Treasury and submit an Accounts … account receivable, the Agency must select a deposit type of “E” (Employee Receipts) and select the associated expense …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10c-refunds-owed-state-employeeTown of Mansfield – Financial Management and Claims Processing (2012M-241)
… for the period January 1, 2007 to December 31, 2012 and the internal controls over claims processing for the … The Town of Mansfield is located in Cattaraugus County and has approximately 800 residents. The Town is governed by … Town Board (Board) consisting of the Town Supervisor and four councilpersons. The Town’s 2012 budget totaled …
https://www.osc.ny.gov/local-government/audits/town/2013/03/08/town-mansfield-financial-management-and-claims-processing-2012m-241Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… of our audit was to review the Village’s financial and information technology operations for the period June 1, 2012 … Village of Aurora Treasurers Duties and Information Technology 2014M107 …
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)
… The purpose of our audit was to determine if the Board and Justice established adequate review procedures and oversight … Village of Upper Brookville Justice Court 2013M160 …
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)
… or implement compensating controls. Implement water billing procedures to ensure that water user charges are … and recorded in a timely manner. Investigate the water billing errors and adjust customer accounts for any amounts over- or under-billed. Implement billing adjustment procedures that at a minimum require a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/16/village-maybrook-water-operations-2013m-121Town of Westerlo – Selected Financial Activities (2013M-323)
… over the financial condition of the water district fund and Justice Court operations for the period January 1, 2012 … The Town of Westerlo is located in Albany County and is governed by a Town Board comprising the Town Supervisor and four elected members. The Town’s budgeted expenditures …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-westerlo-selected-financial-activities-2013m-323Comptroller DiNapoli Releases Municipal Audits
… Village of Owego – Clerk-Treasurer’s Office and Parking Tickets (Tioga County) The clerk-treasurer’s cash and fund … The justices and the board did not ensure that parking tickets were collected, recorded and deposited in an accurate manner, and unpaid tickets remained outstanding for an average of 181 days. …
https://www.osc.ny.gov/press/releases/2015/06/comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School Audits
… as provided. Odessa-Montour Central School District – Fuel Inventory (Schuyler County) The board did not establish policies to provide reasonable assurance that fuel was used for its intended purpose and properly accounted …
https://www.osc.ny.gov/press/releases/2019/10/comptroller-dinapoli-releases-school-audits-1Headstart of Rockland, Inc. – Compliance With the Reimbursable Cost Manual
… Other Related Audits/Reports of Interest School for Language and Communication Development: Compliance With the …
https://www.osc.ny.gov/state-agencies/audits/2018/12/27/headstart-rockland-inc-compliance-reimbursable-cost-manualTown of Caledonia – Financial Management (2013M-363)
… Purpose of Audit The purpose of our audit was to review the Town’s management practices … 1, 2012 through October 16, 2013. Background The Town of Caledonia is located in Livingston County and is governed … The purpose of our audit was to review the Towns management practices for …
https://www.osc.ny.gov/local-government/audits/town/2014/03/28/town-caledonia-financial-management-2013m-3632018 Annual Audit
… Purpose The objectives of our examination were to determine whether claims were appropriate and complied … the Board fully transitioned its claims payment process to the SFS. Key Findings Our office identified 7,500 errors … were identified as a part of our daily audit. In addition to our daily audit, we identified 6,725 processing errors …
https://www.osc.ny.gov/state-agencies/audits/2020/02/21/2018-annual-auditTupper Lake Volunteer Fire Department, Inc. – Misappropriation of Funds and Board Oversight (2014M-229)
… during a period of three to four years, he used Department credit cards for his personal use and took cash from … did not establish any policies and procedures for credit card usage. Key Recommendations Amend the bylaws to contain … the disbursement of funds. Ensure that fund-raising events have detailed records of collections and that receipts are …
https://www.osc.ny.gov/local-government/audits/fire-district/2016/02/24/tupper-lake-volunteer-fire-department-inc-misappropriation-funds-and-boardAccess Controls and Vulnerability Management
… 2025. CDTA’s mission is to provide mobility solutions that connect the region’s communities by increasing transit …
https://www.osc.ny.gov/state-agencies/audits/2026/02/25/access-controls-and-vulnerability-managementCreditable Service – State Police Plan
… Under this special plan, service as an officer of the New York State Division of State Police is creditable. You may also receive credit for service as a: Police officer in the New York State Department of Environmental Conservation; Police officer or …
https://www.osc.ny.gov/retirement/publications/1518/creditable-service