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Subway Service Diversions for Maintenance and Capital Projects (Follow-Up)
… in our initial audit report, Subway Service Diversions for Maintenance and Capital Projects ( 2010-S-34 ). … that while Transit has a number of policies and procedures for managing and controlling subway diversions, more needed … not planned using current ridership data, and the budget for diversion advertisements to communicate information about …
https://www.osc.ny.gov/state-agencies/audits/2015/09/16/subway-service-diversions-maintenance-and-capital-projects-followUniversal Pre-Kindergarten Program – Monitoring of Health and Safety Requirements
… providers’ compliance with applicable health and safety regulations is sufficient. Our audit scope included … used for UPK to be safe and to comply with applicable fire safety, health, and building codes, and for equipment and … does not directly monitor UPK providers for health and safety. Instead, the Department relies on the school district …
https://www.osc.ny.gov/state-agencies/audits/2016/12/20/universal-pre-kindergarten-program-monitoring-health-and-safety-requirementsDiNapoli: Millions in NYC Transit Fines and Fees Uncollected
… Thomas P. DiNapoli today announced that an audit of the Metropolitan Transportation Authority’s New York City … NYC Transit violations has cost tens of millions more over the years. “New York City Transit can and should do more to … its rules,” DiNapoli said. “With trains bursting at the seams and delays on the rise Transit needs every dollar …
https://www.osc.ny.gov/press/releases/2016/08/dinapoli-millions-nyc-transit-fines-and-fees-uncollectedPublic School Safety – Incident Reporting and Unauthorized Student Departures
… of Education (DoE) officials accurately recorded and reported violent and disruptive incidents to the State Education Department (SED); and whether the DoE had sufficient controls to prevent and … Department of Education DoE officials accurately recorded and reported violent and disruptive incidents to the State …
https://www.osc.ny.gov/state-agencies/audits/2015/04/29/public-school-safety-incident-reporting-and-unauthorized-student-departuresDivision of Housing and Community Renewal Bulletin No. DH-8
… Purpose To explain the use of Deduction Code 391 (DC37 Personal Lines-OCA). Affected … To explain the use of Deduction Code 391 DC37 Personal LinesOCA …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/housing-and-community-renewal/dh-8-voluntary-insurance-program-employees-representedDiNapoli and Schneiderman Announce Arrest in $87K Contractor Theft
… Dunkel for stealing more than $87,000 by padding bills to pay for hotels, education credits and other expenses. … rejecting a $133,860 extension of a related contract due to the criminal probe. “Mr. Dunkel diverted more than $87,000 in public money meant to promote immunization of children across the state,” State …
https://www.osc.ny.gov/press/releases/2014/02/dinapoli-and-schneiderman-announce-arrest-87k-contractor-theftDiNapoli Announces State Contract and Payment Actions for November
… or other improprieties. Cumulatively through November for calendar year 2016, DiNapoli’s office has approved 17,541 … not-for-profits to do state business, make procurement requirements uniform, and toughen ethics and transparency … with Morvillo Abramowitz Grand Iason & Anello, PC for legal services related to the U.S. Attorney’s Office …
https://www.osc.ny.gov/press/releases/2016/12/dinapoli-announces-state-contract-and-payment-actions-novemberRochester City School District – Payroll and Procurement (2016M-435)
… payments and payments for goods and services for the period July 1, 2014 through October 25, 2016. Background The …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435Controls Over CUNY Fully Integrated Resources and Services Tool
… Purpose To determine whether the City University of New York (CUNY) adequately controls access to the CUNY Fully … Related Audits/Reports of Interest City University of New York - York College: Time and Attendance Practices for … To determine whether the City University of New York CUNY adequately controls access to the CUNY Fully …
https://www.osc.ny.gov/state-agencies/audits/2016/09/02/controls-over-cuny-fully-integrated-resources-and-services-toolOxford Academy and Central School District – Financial Management (2016M-6)
… through November 19, 2015. Background The Oxford Academy and Central School District is located in the Towns of … Coventry, McDonough, Norwich, Oxford, Pharsalia, Preston and Smithville in Chenango County. The District, which … total approximately $19.1 million. Key Findings The Board and District officials did not ensure that the unrestricted …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/oxford-academy-and-central-school-district-financial-management-2016m-6Niagara Charter School – Student Enrollment and Billing (2013M-294)
… adequately supported. In some instances, for students with less than full-time enrollment, School officials …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/17/niagara-charter-school-student-enrollment-and-billing-2013m-294Amani Public Charter School – Payroll and Timekeeping (2015M-46)
… 2014. Background The Amani Public Charter School, located in the City of Mount Vernon, is a public school that is not … employees have offer letters and/or personnel Action Forms in their personnel files to establish salaries and wages at … that timesheets include starting and ending work times and breaks, are correctly totaled and are signed by employees and …
https://www.osc.ny.gov/local-government/audits/charter-school/2017/11/22/amani-public-charter-school-payroll-and-timekeeping-2015m-46Town of Western - Supervisor’s Records and Reports (2022M-184)
… financial records and has been unable to obtain bonding for a capital project. In addition, the highway fund owes the …
https://www.osc.ny.gov/local-government/audits/town/2023/02/10/town-western-supervisors-records-and-reports-2022m-184Town of Ephratah – Accounting Records and Reports (2022M-138)
… report – pdf] Audit Objective Determine whether the Town of Ephratah (Town) Town Supervisor (Supervisor) maintained … (AUDs) from 2015 through 2020 were filed with the Office of the State Comptroller (OSC) between 296 and 2,092 days … they planned to initiate corrective action. 1 Town of Ephratah Supervisor’s Records, Reports and Deposits …
https://www.osc.ny.gov/local-government/audits/town/2022/12/02/town-ephratah-accounting-records-and-reports-2022m-138Village of Gilbertsville – Cash Receipts and Disbursements (2014M-267)
… July 14, 2014. Background The Village of Gilbertsville is located in the Town of Butternuts, Otsego County, and has approximately 400 residents. The Village is governed by an elected three-member Board of Trustees. …
https://www.osc.ny.gov/local-government/audits/village/2015/02/13/village-gilbertsville-cash-receipts-and-disbursements-2014m-267State Comptroller DiNapoli Releases School and Local Government Audits
… Fiscal Responsibilities Audit Follow-Up (Steuben County) The follow-up review was limited to interviews with … PTEs reviewed did not maintain time sheets. Town of Lisle Highway Department – Long-Term Planning (Broome County) Town … manner. Town of Putnam – Accounting Records and Reports (Washington County) The supervisor did not maintain the town’s …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-and-local-government-auditsTown of Putnam – Accounting Records and Reports (2022M-188)
… and reports, as required, in a complete, accurate, up to date or timely manner . Without reliable accounting … Board (Board) cannot make sound financial decisions. Due to the Supervisor’s lack of oversight of the former … agreed with our recommendations and indicated they planned to take corrective action. Appendix B includes our comments …
https://www.osc.ny.gov/local-government/audits/town/2023/03/10/town-putnam-accounting-records-and-reports-2022m-188Downsville Fire District – Procurement and Claims Audit (2022M-130)
… with the procurement policy and claims were approved prior to payment. Key Findings The Board did not ensure that goods … procurement policy and that all claims were approved prior to payment. None of the 18 purchases of goods and services … debit card transactions, totaling $8,346, were paid prior to Board audit and approval, which could result in the …
https://www.osc.ny.gov/local-government/audits/fire-district/2022/12/30/downsville-fire-district-procurement-and-claims-audit-2022m-130Town of Danby – Claims Processing and Procurement (2022M-127)
… procuring goods and services and audited claims prior to payment. Key Findings The Board did not always seek … Board approved unsupported claims totaling $223,781 for payment. The Board approved 19 claims twice, resulting in … procuring goods and services and audited claims prior to payment …
https://www.osc.ny.gov/local-government/audits/town/2022/12/16/town-danby-claims-processing-and-procurement-2022m-127Watervliet City School District – Payroll and Claims Processing (2013M-4)
… payments for a portion of those days that are unused at retirement. However, it appears the leave time records for 12 … The former Superintendant was overpaid by $11,083 at retirement for 17.5 vacation days to which he was not entitled and a former employee was entitled to an additional $13,773 at retirement …
https://www.osc.ny.gov/local-government/audits/school-district/2013/06/28/watervliet-city-school-district-payroll-and-claims-processing-2013m-4