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Comptroller DiNapoli Releases Municipal Audits
… did not appear to have worked certain hours claimed on his timesheet and four officers were paid for days off to which they were not entitled. Further, leave time records maintained at the department did not match those in the town payroll register. Town of Hague – …
https://www.osc.ny.gov/press/releases/2015/01/comptroller-dinapoli-releases-municipal-audits-2City of Yonkers – Budget Review (B6-15-16)
… The Office of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City's adopted budget for fiscal year 2015-16 and the related justification … operating and debt service funding of $550.5 million for the Yonkers Public Schools and $519.8 million for the …
https://www.osc.ny.gov/local-government/audits/city/2015/07/10/city-yonkers-budget-review-b6-15-16Audit of the Tuition Assistance Program at New York Career Institute
… Institute (NYCI) is a two-year private, degree-granting school located in downtown Manhattan. NYCI is approved to … TAP awards totaling $2.2 million that were paid to the school for 840 students. We reviewed a sample of 50 randomly … we tested. We therefore concluded there is not a high risk that a significant number of students certified for …
https://www.osc.ny.gov/state-agencies/audits/2014/02/07/audit-tuition-assistance-program-new-york-career-instituteSeneca County Industrial Development Agency – Project Approval and Monitoring (2015M-207)
… opportunities." The SCIDA Board consists of nine members, who are appointed by the County Board of Supervisors. For … or required to be documented. Therefore, it is possible that not all project applications of the same type were … of benefits. Include detailed recapture or default and remedy provisions in project agreements. Develop specific, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/12/24/seneca-county-industrial-development-agency-projectComptroller DiNapoli Releases Municipal Audits
… not provide evidence that they conducted an annual income recertification for eight of the 10 tenants reviewed. Oneida …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Allegany County – County Jail Payroll and Inmate Prescription Medications (2013M-218)
… purpose of our audit was to evaluate the efficiency of the County's jail operations and to identify cost-savings opportunities … January 1, 2012 to June 5, 2013. Background Allegany County is located in the Southern Tier of Western New York …
https://www.osc.ny.gov/local-government/audits/county/2014/01/24/allegany-county-county-jail-payroll-and-inmate-prescription-medications-2013m-218Essex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… Purpose of Audit The purpose of our audit was to examine the Probation Department’s internal controls over financial … financial transactions, and provides for an adequate audit trail. … Essex County Probation Department Internal Controls …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsSullivan County – Fiscal Stress (2013M-81)
… balance is artificially inflated due to a $4.5 million Nursing Home receivable that is unlikely to be collected. Because of … an increased workload of the remaining staff. The County does include a five-year capital plan in their adopted …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/sullivan-county-fiscal-stress-2013m-81County of Franklin Solid Waste Management Authority – Solid Waste and Recycling Charges and Host Community Fees (2016M-418)
… 1, 2015 through August 31, 2016. Background The County of Franklin Solid Waste Management Authority is an independent … and construct solid waste management facilities and to contract with Franklin County, other municipalities, state …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/12/29/county-franklin-solid-waste-management-authority-solid-waste-andTuition Assistance Program – College of Westchester
… whether College of Westchester complied with the Education Law and the Commissioner of Education’s Rules and Regulations … in business, computer, digital media, and health fields. Tuition for full-time students is $8,900 per semester and the … funds for paying tuition costs to eligible students. Schools receiving State financial aid awards certify student …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/tuition-assistance-program-college-westchesterAttica Central School District – Financial Management (2016M-127)
… for using the excess reserve fund balances identified in this report in a manner that benefits District residents and …
https://www.osc.ny.gov/local-government/audits/school-district/2016/07/08/attica-central-school-district-financial-management-2016m-127LaFayette Central School District – Reserves (2013M-387)
… funds over multiple fiscal years, they can be considered de facto reserve funds. The District did not have a plan for … or funding reserves. Take remedial action to ratify the de facto reserves by adopting appropriate resolutions. Adopt …
https://www.osc.ny.gov/local-government/audits/school-district/2014/03/07/lafayette-central-school-district-reserves-2013m-387Niagara Charter School – Student Enrollment and Billing (2013M-294)
… Purpose of Audit The purpose of our audit was to examine the student enrollment and billing processes for … the 22 students’ files sampled, the proof of residency on file for five students was either inaccurate or missing. Key … districts based on each student’s period of enrollment and cease the practice of offsetting incoming and departing …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Hourly Based Information Technology Services
… Services (HBITS) vendors: (i) at the appropriate hourly bill rates; (ii) for consultants with the required months of … includes a pricing schedule that defines the hourly bill rate for standard and specialty job titles. The hourly …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/hourly-based-information-technology-servicesSelected Aspects of Discretionary Spending
… Purpose To determine whether the New York State Thruway Authority's … The Authority was created in 1950 by Article 2, Title 9 of the New York State Public Authorities Law for the purpose … following ten payments totaling $14,814 as it is unclear how the Authority determined the reasonableness of the …
https://www.osc.ny.gov/state-agencies/audits/2014/09/29/selected-aspects-discretionary-spending-02013 Year End Report
… Compensation Law and New York State’s mandated fee schedules. Background The Board administered four sole … supported, (ii) were not in compliance with mandated fee schedules, (iii) contained computation errors, (iv) were … to ensure payments comply with the Law and mandated fee schedules. Consider performing a risk assessment to determine …
https://www.osc.ny.gov/state-agencies/audits/2014/05/13/2013-year-end-reportTown of Pittstown – Records and Reports (2013M-5)
… The Town of Pittstown is located in Rensselaer County and has a population of approximately 5,700 residents. The Town Board is the legislative body and has overall responsibility for managing operations. The Board comprises four elected Board members, and an elected Town Supervisor. The Town’s budgeted …
https://www.osc.ny.gov/local-government/audits/town/2013/06/08/town-pittstown-records-and-reports-2013m-5Town of Rensselaerville – Financial Operations (2012M-168)
… for 2011 or 2012. Former employees still had online banking user accounts, and the Supervisor and bookkeeper had excessive online banking privileges because the Board failed to establish policies and procedures for online banking. Key Recommendations Ensure that accounting …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Town of Pittsfield – Disbursements (2013M-82)
… Purpose of Audit The purpose of our audit was to determine whether the Board … highway funds’ adopted budgets for the 2013 fiscal year are $173,604 and $383,966, respectively. Key Findings We performed certain tests to ensure that 35 non-payroll disbursements totaling …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82Newark School District Public Library – Board Oversight (2014M-54)
… the Library’s bank account and withdrawing enough funds to cover payroll, payroll taxes, health insurance …
https://www.osc.ny.gov/local-government/audits/library/2014/06/20/newark-school-district-public-library-board-oversight-2014m-54