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State Comptroller DiNapoli Releases School Audits
… State Comptroller Thomas P. DiNapoli today announced his office completed audits of Brookfield Central School District … District and the Marathon Central School District . "In an era of limited resources and increased accountability, it's critical that schools make every dollar count," DiNapoli …
https://www.osc.ny.gov/press/releases/2018/03/state-comptroller-dinapoli-releases-school-auditsMonitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Follow-Up)
… initial audit report, Monitoring of Medicaid Payments for Nursing Home Bed Reserve Days (Report 2010-S-21). Background … which was issued on December 9, 2010, examined whether nursing home claims submitted to Medicaid for hospital bed …
https://www.osc.ny.gov/state-agencies/audits/2013/01/10/monitoring-medicaid-payments-nursing-home-bed-reserve-days-followAccounts Receivable Collections
… receivable cases totaling $2.3 million that remained closed when they should have been reopened and reassigned …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsInternal Control System Components
… of its internal control system appropriately addresses all five components of internal control. Our audit scope … audits of internal control, and issuing the Standards for Internal Control in New York State Government … (Standards). The Standards form the minimum expectations for internal control in State agencies and public …
https://www.osc.ny.gov/state-agencies/audits/2015/08/04/internal-control-system-componentsComptroller DiNapoli Releases School Audits
… Central School District , Greenburgh Eleven Union Free School District , Niagara Falls City School … However, the district’s productivity level for meals per labor hour is below the industry averages. Greenburgh Eleven …
https://www.osc.ny.gov/press/releases/2015/11/comptroller-dinapoli-releases-school-audits-0XII.7.D Expedite Requests – XII. Expenditures
… may include, but are not limited to, emergencies (e.g., public health and safety), vendor cash flow concerns, or …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii7d-expedite-requestsXIV.14.D Criteria for Recording General Capital Assets Including Infrastructure – XIV. Special Procedures
… General capital assets, consisting of tangible and intangible assets, should be capitalized when … is tangible in nature, complete and is not a component part of another item. The asset is used in the operation of the State's activities. The asset has a useful life of two years or more and provides a reasonable benefit …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14d-criteria-recording-general-capital-assets-including-infrastructureTown of Rensselaerville – Financial Operations (2012M-168)
… of our audit was to review the Town’s financial operations for the period January 1, 2011, through April 30, 2012. … The Town Board (Board) is the legislative body responsible for managing Town operations. The Town’s operating funds’ … online banking policy that adequately addresses all online banking activities and functions, including who …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-rensselaerville-financial-operations-2012m-168Use of Federal Funding for Election Technology and Security
… available funding from the 2018 Help America Vote Act Election Security Grant to enhance the security of the State’s election technology and infrastructure. The audit covered the …
https://www.osc.ny.gov/state-agencies/audits/2021/09/17/use-federal-funding-election-technology-and-securityVillage of Dresden – Clerk-Treasurer’s Duties and Multiyear Financial Planning (2013M-3)
… Board’s oversight of the Village’s financial activities for the period June 1, 2010, to November 15, 2012. Background … officer, and two Trustees. Budgeted appropriations for the 2012-13 fiscal year were $287,914 for the general fund and $140,900 for the water fund. Key …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-dresden-clerk-treasurers-duties-and-multiyear-financial-planning-2013m-3Village of Aurora – Treasurer’s Duties and Information Technology (2014M-107)
… Village’s financial and information technology operations for the period June 1, 2012 through October 28, 2013. … and has approximately 700 residents. Budget appropriations for the general, water and sewer funds in 2013-14 were …
https://www.osc.ny.gov/local-government/audits/village/2014/08/29/village-aurora-treasurers-duties-and-information-technology-2014m-107Town of Lindley – Financial Management (2012M-226)
… reserve without documenting any planned use. We found no evidence that the capital reserve and the unemployment …
https://www.osc.ny.gov/local-government/audits/town/2013/02/22/town-lindley-financial-management-2012m-226Town of Lincoln – Financial Management (2013M-245)
… 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of approximately … 31, 2012, the Board accumulated unexpended surplus funds in the general fund totaling $458,698, which were excessive … occurred because the Board underestimated budget revenues in previous years and did not adopt a policy to govern the …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Upper Brookville – Justice Court (2013M-160)
… review procedures and oversight over the court clerk for the period June 1, 2011, to September 30, 2012. … the court clerk to record, sign and submit timesheets for time worked to her supervisor for approval. The Justices did not establish adequate …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-upper-brookville-justice-court-2013m-160Village of Unadilla – Budgeting (2013M-143)
… operating budgets during the year. Surplus fund balance is no longer available for use as a financing source for Village …
https://www.osc.ny.gov/local-government/audits/village/2013/08/30/village-unadilla-budgeting-2013m-143Village of Scotia – Internal Controls Over Selected Financial Operations (2012M-148)
… revenues by nearly $23,000. The Court’s case files and bail records are not accurate and complete, and the two Justices do not maintain an accurate computerized bail list or perform monthly bank reconciliations and … between the accounting records maintained for bail, the Court’s manual check register, and the computerized …
https://www.osc.ny.gov/local-government/audits/village/2013/01/11/village-scotia-internal-controls-over-selected-financial-operations-2012m-148Village of Parish – Board Oversight (2012M-240)
… all claims to ensure they included evidence of receipt and price quotes. As a result, 20 claims totaling $32,326 were … two claims, totaling $4,099, lacked quotes as required by the Village’s procurement policy. The Board did not audit, … of claims and that Village officials and employees obtain price quotes as required by the Village’s procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-parish-board-oversight-2012m-240Town of Dunkirk – Justice Court (2013M-106)
… former Justice has unidentified funds of $699. Pending tickets were not always enforced in a timely manner and dismissed tickets were not always reported to the JCF. The Board did … and reconcile Department of Motor Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106City of Yonkers – Budget Review (B21-6-8)
… City of Yonkers’ financial condition in the current and future years. Background The Office of the State Comptroller, … revenue. The City plans to borrow up to $15 million for tax certiorari settlements in the 2021-22 fiscal year. … overtime costs could potentially be over budget by as much as $2 million based on the 2020-21 fiscal year overtime …
https://www.osc.ny.gov/local-government/audits/city/2021/07/02/city-yonkers-budget-review-b21-6-8User Access Controls Over Selected System Applications (Follow-Up)
… University of New York (SUNY) system since 1950, Upstate Medical University’s (Upstate) mission is to improve the … research, and patient care. Upstate, the only academic medical center in Central New York, comprises four colleges, …
https://www.osc.ny.gov/state-agencies/audits/2021/07/16/user-access-controls-over-selected-system-applications-follow