Search
Fire Island Union Free School District – Claims Auditing (2023M-114)
… Audit Objective Determine whether the Fire Island Union Free School District (District) Board of Education (Board) … response letter. … Determine whether the Fire Island Union Free School Ditrict District claims auditor properly audited …
https://www.osc.ny.gov/local-government/audits/school-district/2023/12/15/fire-island-union-free-school-district-claims-auditing-2023m-114Town of Hamburg - Finance Office (2023M-109)
… Determine whether the Town of Hamburg’s (Town’s) Finance Office credit card purchases were supported and for proper … Town purposes. Determine whether the Town’s Finance Office payroll was accurate and supported. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2023/12/08/town-hamburg-finance-office-2023m-109DiNapoli Announces Robin Lois to Oversee Local Government Division
State Comptroller Thomas P DiNapoli today announced the appointment of former Dutchess County Comptroller Robin Lois as the Deputy Comptroller of Local Government School Accountability
https://www.osc.ny.gov/press/releases/2024/01/dinapoli-announces-robin-lois-oversee-local-government-divisionCity of Salamanca – Employee Benefits (2023M-96)
… payments were properly authorized, adequately supported and accurately calculated. Key Findings Separation payments … Officials did not independently review the accruals for accuracy, increasing the risk that an improper payment … entirety, review payments made to former City employees for accuracy and legitimacy, and consult with the City …
https://www.osc.ny.gov/local-government/audits/city/2023/11/22/city-salamanca-employee-benefits-2023m-96State Agencies Bulletin No. 302
… that do not meet United States Postal Service standards for bar code mailing Affected Employees All Effective Date … addresses that do not meet U.S. postal standards for bar code mailing. These addresses may look correct but … total addresses not barcodeable and any foreign addresses for a Department. OSC Actions Produce an updated report on a …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/302-npay766-employee-address-not-barcodeable-reportCampbell-Savona Central School District -- Budget Review (B2-14-11)
… are reasonable. Background The Campbell-Savona Central School District was authorized to issue debt totaling … limit to benefit taxpayers … CampbellSavona Central School District Budget Review B21411 …
https://www.osc.ny.gov/local-government/audits/school-district/2014/04/24/campbell-savona-central-school-district-budget-review-b2-14-11License Fee Revenues (Follow-Up)
… included in our initial audit report, License Fee Revenues (Report 2010-N-1). Background The New York City … New York City Department of Consumer Affairs: License Fee Revenues (2010-N-1) … To determine the extent of …
https://www.osc.ny.gov/state-agencies/audits/2013/09/05/license-fee-revenues-followStatus of the Board-Approved Capital Plan for 2005-2011 (Follow-Up)
… initial report, Status of the Board-Approved Capital Plan for 2005-2011 (Report 2008-S-48). Background Our initial … of the project items in the Board-Approved Capital Plan for 2005-2011. We also examined whether the project items on … Authority: Status of the Board-Approved Capital Plan for 2005-2011 (2008-S-48) New York State Thruway Authority: …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/status-board-approved-capital-plan-2005-2011-followTown of Smithtown – Departmental Operations (2017M-66)
… Purpose of Audit The purpose of our audit was to examine Highway … 31, 2016. Background The Town of Smithtown is located in Suffolk County and has a population of approximately … fuel or 11,329 gallons of gasoline dispensed from the Town’s four mobile fuel transfer tanks, and the Parks Department …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-smithtown-departmental-operations-2017m-66Town of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… Audit The purpose of our audit was to review controls over payroll and fire protection and ambulance contracts for the … has not established adequate policies and procedures over payroll, personnel functions or leave accruals, formally …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14Village of Suffern – Budget Review (B8-15-13)
… are reasonable. The adopted budget relies on a 16 percent property tax increase to finance the general fund budget deficiencies … because there are no other sources available to reduce the property tax levy, such as fund balance. For 2013-14, there …
https://www.osc.ny.gov/local-government/audits/village/2015/05/22/village-suffern-budget-review-b8-15-13Selected Payments for Special Items Made to St. Francis Hospital of Poughkeepsie from January 1, 2011 through March 31, 2011
… to the provisions of the agreement between Empire and St. Francis. Background The New York State Health … (NYSHIP) provides health insurance coverage to active and retired State, participating local government and school … dependents. The Empire Plan (Plan) is the primary health benefits plan for NYSHIP. The Department of Civil Service …
https://www.osc.ny.gov/state-agencies/audits/2013/02/01/selected-payments-special-items-made-st-francis-hospital-poughkeepsie-january-1-2011Newark Valley Central School District – Procurement (2022M-60)
… officials did not always seek competition for the purchase of goods and services not subject to competitive bidding. As … have been procured economically and in the best interest of taxpayers. We reviewed 30 purchases totaling $200,012 and … that officials did not: Seek competition for 13 purchases of goods and services totaling $44,401. Compare billed prices …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/24/newark-valley-central-school-district-procurement-2022m-602022 Women’s History Month Celebration
… In honor of Women’s History Month, State Comptroller Thomas P. DiNapoli pays tribute to one of New York’s great leaders: the Honorable Andrea Stewart-Cousins, Majority Leader of the New York State Senate. As the first woman—and African …
https://www.osc.ny.gov/events/2022-womens-history-monthRochester Land Bank Corporation – Monitoring Subcontractor Performance (2016M-373)
… homes. Review individual cash disbursements. Ensure that a proper audit of claims is conducted prior to payment. …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/04/07/rochester-land-bank-corporation-monitoring-subcontractor-performanceVillage of Port Jefferson – Justice Court Operations (2020M-56)
… receipts were collected, deposited, recorded and remitted in an accurate and timely manner. Key Findings The Justices … As a result, errors and irregularities were found in the Court’s records: The Senior Court Clerk’s duties were … until 10 months later. Code enforcement did not account for all tickets issued or voided. These findings were …
https://www.osc.ny.gov/local-government/audits/justice-court/2022/04/15/village-port-jefferson-justice-court-operations-2020m-56Lockport City School District - Procurement (2021M-198)
… $238,000. Officials did not obtain the required number of written quotes for three purchases totaling $46,000. Key … the District’s procurement policy that requires the use of request for proposals to solicit professional services. Obtain the required number of written quotes as required by the District’s procurement …
https://www.osc.ny.gov/local-government/audits/school-district/2022/04/13/lockport-city-school-district-procurement-2021m-198XII.9.B Liens Against Payments Processed Using a Joint Custody Account – XII. Expenditures
… offset, or payment assignment against each vendor exists. In the event that a lien, offset, or payment assignment does … number (e.g. OSCOFSET01), the amount of money reflected in the Gross Amount field on that scheduled payment line was …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii9b-liens-against-payments-processed-using-joint-custody-accountTown of Butternuts – Highway Facility Capital Project (2021M-94)
… and could have improved its monitoring of the Project. As a result, total costs to complete the highway garage exceeded … estimated costs by $372,318. The Board did not: Prepare a budget or disclose all known Project costs and financing … Law (GML). Obtain an RFP and written/fax proposal for two other change orders totaling $43,115, which violated the …
https://www.osc.ny.gov/local-government/audits/town/2022/01/07/town-butternuts-highway-facility-capital-project-2021m-94State Comptroller DiNapoli Releases Municipal Audits
… (Tompkins County) While the board evaluated projects prior to their approval, board members should improve the Tompkins County Industrial Development Agency’s efforts to monitor businesses’ job performance and tax exemptions. … Officials did not obtain required documentation to support project owners’ self-reported job performance. As …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-municipal-audits