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Dutchess County Board of Cooperative Educational Services – User Access Rights (2016M-213)
… access controls to ensure proper segregation of duties in the computer system or limited access to users based on … and responsibilities. Duplicate vendor files existed in the system because users created new vendor files when …
https://www.osc.ny.gov/local-government/audits/boces/2016/08/19/dutchess-county-board-cooperative-educational-services-user-access-rights-2016m-213City of Glen Cove – Financial Condition, Claims Processing and Payroll (2017M-210)
… Purpose of Audit The purpose of our audit was to review the City’s financial condition, … 1, 2013 through December 31, 2016. Background The City of Glen Cove is located in Nassau County and has a population … City of Glen Cove Financial Condition Claims Processing and …
https://www.osc.ny.gov/local-government/audits/city/2018/01/12/city-glen-cove-financial-condition-claims-processing-and-payroll-2017m-210DiNapoli: State Education Department Missed Red Flags of Proprietary Schools' Financial Trouble
… The State Education Department’s (SED) weak enforcement of … investments — at risk, an audit released today by State Comptroller DiNapoli found. “Lax oversight allowed … both students and taxpayers. Like other agencies, the State Education Department’s resources are stretched, but it …
https://www.osc.ny.gov/press/releases/2021/01/dinapoli-state-education-department-missed-red-flags-proprietary-schools-financial-troubleVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement practices for the period of June 1, 2012 through October 24, 2013. Background The … Village of Hillburn Internal Controls Over Cash Receipts and …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Capital Region Board of Cooperative Educational Services (BOCES) – Claims Auditing (2015M-197)
… our audit was to review the BOCES’ claims auditing process for the period July 1, 2014 through June 30, 2015. Background … boards of the component districts. Budgeted appropriations for the 2014-15 fiscal year were approximately $107.8 million. Key Finding Claims were for legitimate purposes and were properly audited in a timely …
https://www.osc.ny.gov/local-government/audits/boces/2015/10/16/capital-region-board-cooperative-educational-services-boces-claims-auditing-2015mOneida County Department of Social Services – Contract Monitoring and Payments (2015M-244)
… Purpose of Audit The purpose of our audit was to examine the internal controls over the Department’s contracts with agencies for the period January 1, 2014 through December 31, 2014. … Services is responsible for providing temporary assistance to eligible individuals and families with social service and …
https://www.osc.ny.gov/local-government/audits/county/2016/02/12/oneida-county-department-social-services-contract-monitoring-and-payments-2015mOrange County Department of Social Services – Contract Monitoring and Payments (2014M-80)
… quarterly reports as required by contract. The Department does not have evidence that proper contract monitoring is …
https://www.osc.ny.gov/local-government/audits/county/2014/06/06/orange-county-department-social-services-contract-monitoring-and-payments-2014m-80Broome-Delaware-Tioga Board of Cooperative Educational Services (BOCES) – Real Property Leasing (2015M-312)
… districts. Capital budget appropriations for leased building space for the 2015-16 fiscal year total …
https://www.osc.ny.gov/local-government/audits/boces/2016/05/13/broome-delaware-tioga-board-cooperative-educational-services-boces-real-propertyTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14DiNapoli: Former Potter Town Clerk Pleads Guilty to Theft of Public Funds
… The thefts took place between January 1, 2018, and May 21, 2019, when Brown resigned. She pleaded guilty to Grand …
https://www.osc.ny.gov/press/releases/2021/03/dinapoli-former-potter-town-clerk-pleads-guilty-theft-public-fundsForensic Audit of Select Payroll and Overtime Practices and Related Transactions (Follow-Up)
… Purpose To determine the extent of implementation of the six recommendations included in our initial report, Forensic Audit of Select Payroll and Overtime Practices and Related … Determine extent of implementation of 6 recommendations included in our intl report Forensic …
https://www.osc.ny.gov/state-agencies/audits/2016/03/18/forensic-audit-select-payroll-and-overtime-practices-and-related-transactions-followCity of Sherrill – Payroll and Community Activity Center Cash Receipts (2017M-228)
… paid and to determine whether cash receipts from the Community Activity Center were properly accounted for during … expenditures totaled approximately $1.55 million and Community Activity Center cash receipts totaled $196,000. Key … processing. City officials need to improve controls over Community Activity Center cash receipts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/city/2017/12/22/city-sherrill-payroll-and-community-activity-center-cash-receipts-2017m-228Examples from GASB Statement 34 - Statement of Changes in Fiduciary Net Assets
… (272,522) Interest 2,460,871 $ 4,560 Dividends 1,445,273 Total investment …
https://www.osc.ny.gov/local-government/publications/examples-gasb-statement-34-statement-changes-fiduciary-net-assetsState Comptroller DiNapoli Statement on Expansion of Geneva-Based RealEats into New Facility
… York State Comptroller Thomas P. DiNapoli said. “The state pension fund has invested nearly $8 million in RealEats … We’re putting pension dollars to work in every corner of our state, while generating solid investment returns so … its private equity program, generating a 10% internal rate of return since 2001. …
https://www.osc.ny.gov/press/releases/2022/06/state-comptroller-dinapoli-statement-expansion-geneva-based-realeats-new-facilityOpinion 94-9
… State, July 22, 1975; Memorandum to the Governor, by the New York State Publishers Association, July 18, 1975; …
https://www.osc.ny.gov/legal-opinions/opinion-94-9State Agencies Bulletin No. 2248
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Facility Security Pay, Hazardous Duty Pay, and Expanded …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2248-april-2023-and-2024-retroactive-increases-location-pay-and-location-midState Agencies Bulletin No. 2250
… Purpose: The purpose of this bulletin is to inform agencies of OSC’s automatic processing of the April 2023 and 2024 retroactive increases to Location Pay and Location Mid-Hudson pay and the April 2024 retroactive increases to Command Pay and Hazardous Duty Pay and to provide agencies …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2250-april-2023-and-2024-retroactive-increases-location-pay-and-location-midComptroller DiNapoli Releases Municipal Audits
… Fire Department , Barnard Fire District , Orange Lake Fire District , Village of Silver Springs , Southern Cayuga Lake Intermunicipal Water Commission and the Town of Westport . “In today’s … the Barnard Fire Department Barnard Fire District Orange Lake Fire District Village of Silver Springs Southern Cayuga …
https://www.osc.ny.gov/press/releases/2015/10/comptroller-dinapoli-releases-municipal-auditsDiNapoli: Former Rosendale Court Clerk to Repay Stolen Funds
… in cash from bail collections. The clerk, Trudy Harper, 40, was arrested in June and charged by Ulster County … of the town of Rosendale, visit: http://www.osc.state.ny.us/localgov/audits/towns/2014/rosendalejc.pdf DiNapoli … Division of Investigations, 14th floor, 110 State St., Albany, NY 12236. …
https://www.osc.ny.gov/press/releases/2015/03/dinapoli-former-rosendale-court-clerk-repay-stolen-fundsState Comptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his … Fire District , Town of Athens , Baldwin Fire District , Beaver Dams Volunteer Fire Company , Clinton County , Town of … at Open Book New York . Track municipal spending, the state's 145,000 contracts, billions in state payments and …
https://www.osc.ny.gov/press/releases/2018/06/state-comptroller-dinapoli-releases-municipal-audits