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True North Rochester Preparatory Charter School – West Campus – Employee Fingerprinting (2013M-286)
… documentation to support that all adults working on site have been properly fingerprinted. Two of the 25 workers tested did not have complete background checks performed prior to working at … charter school, School officials believed they did not have to obtain clearance. In addition, the former CEO did not …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/true-north-rochester-preparatory-charter-school-west-campus-employeeTown of Schaghticoke – Budgeting (2013M-239)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s budgeting practices … The Board routinely relied on unexpended surplus funds to finance town-wide general, and certain water and sewer …
https://www.osc.ny.gov/local-government/audits/town/2013/12/06/town-schaghticoke-budgeting-2013m-239XI.2.I Unilateral Termination Provisions – XI. Procurement and Contract Management
… its obligations under a contract, without consequence, at any time the vendor decides the contract is no longer … unable to plan a proper allocation of resources, since at any time a contractor can choose to end its contractual … may mutually agree to terminate the relationship at any time, the vendor should not be provided with the ability …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi2i-unilateral-termination-provisionsState Comptroller DiNapoli Releases Audits
… appropriate budgets, and the town’s preliminary budgets for 2017-2020 fiscal years did not include the fund balance … authorized contracts and claims, monitored and accounted for the project consisting of building improvements, upgrades …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-auditsPersonal Income Tax and Property Tax
… approved and submitted to our Office 7.7 million refunds for payment totaling over $10 billion. In addition, the … and submitted to our Office over 4.9 million credits for payment totaling nearly $1.7 billion. Key Findings We … refunds totaling $41.3 million to the Department for follow up evaluation and appropriate action. In …
https://www.osc.ny.gov/state-agencies/audits/2019/09/12/personal-income-tax-and-property-taxTown of Potsdam – Justice Court (2014M-014)
… to the JCF. Key Recommendations Take action to recover any moneys due to the Town and/or New York State. The Court …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/10/town-potsdam-justice-court-2014m-014Town of Harmony – Justice Court (2014M-004)
… Purpose of Audit The purpose of our audit was to evaluate internal controls over the Court’s financial … minutes indicate that the Justice’s records were presented to the Board for audit in December 2012 and that no errors or … nine cases. Key Recommendations Submit monthly reports to the JCF by the tenth day of the succeeding month, as …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/04/18/town-harmony-justice-court-2014m-004DiNapoli: Former Town Clerk Sentenced for $35,000 Embezzlement
… Hart’s fraud and she has been convicted of a felony and forced to repay the money she stole.” Hart, 64, of Mayfield, … of dog licensing and other fees. She covered her crimes by submitting false monthly reports to the town supervisor. … of her sentence. DiNapoli's investigation was handled by his Division of Investigations working with his Division …
https://www.osc.ny.gov/press/releases/2019/10/dinapoli-former-town-clerk-sentenced-35000-embezzlementSecurity Over Critical Systems
… To determine whether security over the Hudson River–Black River Regulating District’s (District) critical systems … of regulating the flow of streams or rivers when required by public welfare, including public health and safety. The … Commission regulations. The District must also abide by Payment Card Industry Data Security Standards (PCI DSS) …
https://www.osc.ny.gov/state-agencies/audits/2024/01/03/security-over-critical-systemsCayuga County – Court and Trust Funds (2024-C&T-5)
… – pdf] Purpose of Review The purpose of our review was to determine whether County officials have established appropriate controls to safeguard and account for court and trust funds for the … January 1, 2021 through June 30, 2024. Background Pursuant to a court order, certain assets may be provided to the court …
https://www.osc.ny.gov/local-government/audits/county/2024/09/27/cayuga-county-court-and-trust-funds-2024-ct-5Village of Copenhagen – Transparency of Fiscal Activities (S9-24-15)
… results of the Village’s fiscal activities to the public in a transparent manner. Key Findings The Board did not: … required by GML Section 30 and Village Law Section 4-408. In addition, the CFO’s records were not properly maintained or recorded in a timely manner which created gaps or delays in preparing …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2024/12/20/village-copenhagen-transparency-fiscal-activities-s9-24-15Town of Pleasant Valley – Financial Management (2024M-158)
… were underestimated and expenditures were overestimated in the general and highway funds generating operating … that was not needed to fund operations, including $439,870 in the general fund for the audit period and $603,395 in four of the five years reviewed for the highway fund. …
https://www.osc.ny.gov/local-government/audits/town/2025/05/09/town-pleasant-valley-financial-management-2024m-158Opinion 93-13
… longer represent those views if, among other things, there have been subsequent court cases or statutory amendments that … the cost of the sheriff's department road patrol. You have indicated that the reason for the proposed charge-back … may not adopt a local law which impairs the powers of any other public corporation (NY Const, art IX, §2[d]; …
https://www.osc.ny.gov/legal-opinions/opinion-93-13Opinion 92-32
… an installment basis, without any stated interest, over a number of years. You indicate that the town would hold a …
https://www.osc.ny.gov/legal-opinions/opinion-92-32Medicaid Program – Reducing Medicaid Costs for Recipients With End Stage Renal Disease
… Purpose To determine whether the Department of Health took sufficient steps to control the Medicaid costs of recipients diagnosed with … and meet one of the following requirements: (1) have worked the required amount of time under Social …
https://www.osc.ny.gov/state-agencies/audits/2017/03/01/medicaid-program-reducing-medicaid-costs-recipients-end-stage-renal-diseaseXIV.14.F Valuation of Capital Assets – XIV. Special Procedures
… price or construction costs and also additional charges to place a fixed asset in its intended location and condition … professional fees, and legal claims directly attributable to asset acquisition). In the case of land, ancillary costs … should only be capitalized when all of the following have occurred: Determination of the specific objective of the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14f-valuation-capital-assetsState Agencies Bulletin No. 1988
… Earn Code: Enter appropriate code Hours/Units/Amount: Number of Hours/Units/Amounts, as applicable Agencies must …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1988-pilot-program-establishing-temporary-overtime-rates-employees-certainState Agencies Bulletin No. 1889
… Purpose The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the … increased for seasonal and other non-statutory positions to $14.00 for State employees whose job location is within … Suffolk or Westchester Counties) $12.50 *The increase to $14.00 for employees whose job location is within the …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1889-december-2020-increase-minimum-wageII.4.C Cash and Basic Financial Statements – II. New York State Financial Accounting
… that expenditures and liabilities such as debt service, compensated absences, and claims and judgments be recorded in the …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ii/ii4c-cash-and-basic-financial-statementsState Comptroller DiNapoli Releases Audits
… because the member was retroactively disenrolled ($4.6 million), or the claims were paid for services that … payments that require DOH’s prompt attention, including: $4.5 million paid for an incorrect retroactive rate … to children with disabilities who are 3 and 4 years of age. WARC is reimbursed for these services through rates set …
https://www.osc.ny.gov/press/releases/2021/10/state-comptroller-dinapoli-releases-audits