Search
Putnam Northern Westchester County Board of Cooperative Educational Services – Overtime (2023M-82)
… employee overtime was properly monitored, approved and accurately calculated. Key Findings The Board of … reduced. Made overtime calculation errors totaling $408 and paid $393 in overtime that was not approved. Key Recommendations Adopt written policies and procedures to convey management’s expectations for …
https://www.osc.ny.gov/local-government/audits/boces/2023/11/17/putnam-northern-westchester-county-board-cooperative-educational-services-overtimeSelected Aspects of Discretionary Spending
… transportation services throughout the seven counties of Monroe, Genesee, Livingston, Orleans, Wayne, Wyoming, and … overall objectives. Each public authority should have formal policies and procedures specifying the types of … and the dollar thresholds, supporting documentation, and formal approvals that are necessary to be accountable for …
https://www.osc.ny.gov/state-agencies/audits/2014/09/30/selected-aspects-discretionary-spending-0Comptroller DiNapoli Releases School Audits
… , Eastport-South Manor Central School District and the Liverpool Central School District . “In an era of limited … program that are not consistent with her job duties. Liverpool Central School District – Employee Compensation and … School EastportSouth Manor Central School District and the Liverpool Central School District …
https://www.osc.ny.gov/press/releases/2015/03/comptroller-dinapoli-releases-school-audits-0State Agencies Bulletin No. 306
… Agency PaySR users with access to create and/or run PS Queries. Effective Date Immediately Background Information … queries and added them to the public query section of PS Query. Generic public queries make it easier for PS Query … Open the OSC page at osc.state.ny.us . Then click the Comptroller's News for State Agencies button. Click the link …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/306-new-generic-public-queries-ps-query-databaseContract with Daytop Village, Inc. (Follow-Up)
… of implementation of the three recommendations included in our initial audit report, Contract with Daytop Village, … as of October 2012, of the three recommendations included in our initial report. Key Findings OASAS officials have made progress in addressing the matters identified in our initial report. …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/contract-daytop-village-inc-followVillage of Sidney – Financial Activities (2023M-14)
… and financial condition. Specifically: For the past five years, the total airport operating deficits exceeded … expenditures to determine whether revenues are adequate to cover expenditures and take appropriate action as needed to …
https://www.osc.ny.gov/local-government/audits/village/2023/05/19/village-sidney-financial-activities-2023m-14Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… duties or obtain training on how to perform his duties and was unfamiliar with the duties of his office . The Town Clerk (Clerk) and the bookkeeper performed the Supervisor’s financial … is an important internal control for preventing errors and misappropriation of assets . By allowing others to …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Wheatland-Chili Central School District – Network Access Controls (2023M-7)
… network access controls were adequate. As a result, there is a significant risk that network resources, financial data … inappropriately altered, accessed or used. In addition to the sensitive network access control weaknesses that were … employee IT security awareness training. Review and assess the need for 292 inactive network user accounts. In addition, …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/wheatland-chili-central-school-district-network-access-controls-2023m-7Lansing Central School District – Procurement (2021M-213)
… District officials may have saved at least $3,700 on fuel costs by using a State contract. Key Recommendations Update the procurement … Periodically compare prices for goods and services to State contracts and contracts bid by other governments. …
https://www.osc.ny.gov/local-government/audits/school-district/2022/05/27/lansing-central-school-district-procurement-2021m-213Pride 2022
… anniversary of the Stonewall Inn riot and uplifts lesbian, gay, bisexual, transgender and queer voices. Pride month is a …
https://www.osc.ny.gov/pride-2022Town of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… former and current Supervisors did not provide oversight of the bookkeepers and bank reconciliations were not … AUDs have not been filed with the New York State Office of the State Comptroller since 2013. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14Asset Forfeiture Escrow Fund
… The 2019-20 New York State budget amended Civil Practice Law and Rules (CPLR) … or city for such monies and proceeds. This law took effect on October 9, 2019. Accounting Code To Be Used The General … forfeiture escrow fund to the governing board and the State Comptroller. The report is subject to examination and …
https://www.osc.ny.gov/local-government/required-reporting/asset-forfeiture-escrow-fundVillage of Rhinebeck – Water Fees (2013M-311)
… through June 14, 2013. Background The Village of Rhinebeck is located in Dutchess County. The Board of Trustees …
https://www.osc.ny.gov/local-government/audits/village/2014/01/17/village-rhinebeck-water-fees-2013m-311IX.7.C Fringe Benefits and Indirect Costs – IX. Federal Grants
… permissible charges to federal grants. At the beginning of each fiscal year, the Division of Budget will enter the new fringe benefit and indirect cost … cases, the federal government may request the negotiation of a separate rate for distinctive programs instead of using …
https://www.osc.ny.gov/state-agencies/gfo/chapter-ix/ix7c-fringe-benefits-and-indirect-costsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the following local government audits have been issued. … Find out how your government money is spent at Open Book New York . Track municipal spending, the state's 180,000 … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2021/02/state-comptroller-dinapoli-releases-municipal-audits-1Town of Patterson – Justice Court Operations (2020M-63)
… report - pdf] Audit Objective Determine whether the Town of Patterson (Town) Justices collected, recorded, deposited, disbursed and reported all fines and fees in a timely and accurate manner. Key Findings Although the … $16,287 to the known payees or remit them to the Town. 55 of 100 tickets reviewed were not reported or incorrectly …
https://www.osc.ny.gov/local-government/audits/justice-court/2020/11/06/town-patterson-justice-court-operations-2020m-63State Comptroller DiNapoli Releases Municipal Audits
… an unidentified bank balance of $4,637 as of January 1, 2018 and $17,068 as of December 4, 2019. Find out how your … public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and commonly requested …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-municipal-auditsRed Flags – Improving the Effectiveness of Your Claims Auditing Process
… Tips or complaints about possible fraud. Understanding the symptoms of errors and fraud can help you identify claims …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/red-flagsState Comptroller DiNapoli Releases School District Audits
… services totaling approximately $4.3 million (93 percent) of those reviewed. The district had written agreements with 18 of 19 professional service providers and payments were made in accordance with the terms of the agreements. Tioga Central School District – Cash …
https://www.osc.ny.gov/press/releases/2020/11/state-comptroller-dinapoli-releases-school-district-audits-1Nanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-funds