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Oversight of Information Technology Consultants and Contract Staffing (Follow-Up)
… was established in November 2012 as part of a New York State Information Technology Transformation to consolidate and merge State agencies’ operations and streamline information technology (IT) services. As the State’s centralized technology agency, ITS provides statewide …
https://www.osc.ny.gov/state-agencies/audits/2020/12/08/oversight-information-technology-consultants-and-contract-staffing-followAllocation, Billing, and Collection of Expenses of Administering the Motor Vehicle Financial Security Act and the Motor Vehicle Safety Responsibility Act
… appropriately allocating, billing, and collecting nearly all the expenses related to administering the Acts. However, … Take steps to bill insurance carriers for, and collect, all assessable expenses under the Acts. …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/allocation-billing-and-collection-expenses-administering-motor-vehicle-financial-securityCollection of Special Hauling and Divisible Load Overweight Permit Fees (Follow-Up)
… in our initial audit report, Collection of Special Hauling and Divisible Load Overweight Permit Fees (Report 2014-S-52 … is responsible for regulating the movement of oversize and overweight vehicles and loads on the State highway system through a permitting …
https://www.osc.ny.gov/state-agencies/audits/2019/09/27/collection-special-hauling-and-divisible-load-overweight-permit-fees-followProcurement Practices
… whether the State University of New York – University at Buffalo’s procurement and contracting practices provide … and subsequent information provided by the University at Buffalo through April 5, 2019. About the Program The University at Buffalo (Buffalo) is one of the largest institutions within …
https://www.osc.ny.gov/state-agencies/audits/2019/10/03/procurement-practicesMedicaid Payments to Medicare Advantage Plan Providers (Follow-Up)
… extent of implementation of the three recommendations made in our initial audit report, Medicaid Payments to Medicare … Many of the State’s Medicaid recipients are also enrolled in Medicare, the federal health insurance program for people … specific needs of beneficiaries. For individuals enrolled in Medicaid and Medicare, providers bill Medicaid for the …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/medicaid-payments-medicare-advantage-plan-providers-followPoughkeepsie City School District – Internal Controls Over Purchasing and Claims Processing (2012M-179)
… claim being audited. The District purchased services for web hosting, spam, and virus filtering totaling $8,205 from a …
https://www.osc.ny.gov/local-government/audits/school-district/2013/01/11/poughkeepsie-city-school-district-internal-controls-over-purchasing-andSteuben County Soil and Water Conservation District – Internal Controls Over Cash Receipts and Disbursements (2013M-97)
… and procedures. Prepare detailed deposit slips, and record all receipt information in the accounting records so that a …
https://www.osc.ny.gov/local-government/audits/district/2013/08/02/steuben-county-soil-and-water-conservation-district-internal-controls-over-cashMattituck-Cutchogue Union Free School District – Financial Condition (2013M-322)
… generated more than $5 million in budget surpluses. To reduce fund balance and stay within the year-end statutory … reserves and repeatedly appropriated fund balance to reduce the tax levy. However, because of the District’s …
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
… million in operating surpluses, which caused unexpended surplus funds to significantly exceed the statutory limit … surpluses. As a result, the District’s unexpended surplus funds exceeded the statutory limit of 4 percent of … service fund and encumbrances which understated unexpended surplus funds by approximately $1 million. Consequently, the …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/holley-central-school-district-financial-condition-2013m-342Town of Edwards – Internal Controls Over Selected Financial Operations (2013M-20)
… of our audit was to assess the Town’s financial condition and internal controls over cash disbursements for the period … The Town of Edwards is located in St. Lawrence County and has a population of 1,160 residents. The Town contained … period. The Village was dissolved on December 31, 2012 and the Town has taken over the services the Village …
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-132Bolivar-Richburg Central School District – Internal Controls Over Selected Financial Operations (2013M-92)
… School District (District) is located in the Towns of Alma, Bolivar, Clarksville, Cuba, Friendship, Genesee and …
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)
… 2011 because none of the fire companies provided the City with advance notice of these events, as required by law. … totaling $41,600 from nine vendors who provided the City with materials and supplies totaling $140,703 in 2011. We … of the fire company. For fundraisers involving the sale of alcoholic beverages, confer with the City’s legal counsel as …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203City of Yonkers – Budget Review (B20-6-6)
… Background The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the … are in compliance with the requirements of the Fiscal Agent Act (Chapter 488 of the Laws of 1976). The City’s … to reduce firefighting and police overtime expenditures. Pay tax certiorari claims from annual appropriations instead …
https://www.osc.ny.gov/local-government/audits/city/2020/06/24/city-yonkers-budget-review-b20-6-6State Comptroller DiNapoli Releases School District Audits
… Officials also did not maintain hardware or software inventory records. In addition, sensitive information … Officials did not provide support for 12 of the 15 balance sheet accounts auditors reviewed. Also, officials did not …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Municipal Audits
… York State Comptroller Thomas P. DiNapoli today announced the following local government audits were issued. City of … County) City officials properly planned and monitored the project by establishing a sound process for overseeing … that included daily onsite inspections documenting the following: daily onsite personnel; leak testing results …
https://www.osc.ny.gov/press/releases/2021/07/state-comptroller-dinapoli-releases-municipal-audits-1Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … at Open Book New York . Track municipal spending, the state's 160,000 contracts, billions in state payments and public authority data. Visit the Reading … New York State Comptroller Thomas P DiNapoli today announced the …
https://www.osc.ny.gov/press/releases/2020/01/comptroller-dinapoli-releases-school-district-audits-0Opinion 88-19
… not institute a lawsuit for the benefit of residents who are opposed to the establishment of a landfill by a private corporation within the town. Actions by a town are authorized only when property or governmental powers of the town are affected. You state that a citizens group has requested …
https://www.osc.ny.gov/legal-opinions/opinion-88-19Opinion 89-8
… on the issues discussed in the opinion. MUNICIPAL FUNDS -- Repair Reserve Fund (necessity for consent by the Office of … by school district in Adirondack Park) SCHOOL DISTRICTS -- Repair Reserve Fund (necessity for consent by the Office of … STATE COMPTROLLER -- Approval by (for establishment of repair reserve fund by school district in Adirondack Park) …
https://www.osc.ny.gov/legal-opinions/opinion-89-8