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Who Is Responsible? – Improving the Effectiveness of Your Claims Auditing Process
… the establishment of the position of Town Comptroller in certain towns. When this position is established, the Town …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/who-responsibleTown of Rosendale – Financial Operations (2015M-38)
… Purpose of Audit The purpose of our audit was to review selected Town financial operations for the period … Accounting records did not support the amounts reported to OSC, including more than $850,000 in fund balance … and significant leaks. … The purpose of our audit was to review selected Town financial operations for the period …
https://www.osc.ny.gov/local-government/audits/town/2015/07/17/town-rosendale-financial-operations-2015m-38City of Mount Vernon – Financial Reporting and Oversight (2020M-96)
… Determine whether financial information was made available to the City Council and City officials for the effective … City lost its credit rating. The City Comptroller failed to file the required annual financial report (AUD) with our … through 2019. The Council did not take sufficient action to acquire financial information. No audited financial …
https://www.osc.ny.gov/local-government/audits/city/2020/09/17/city-mount-vernon-financial-reporting-and-oversight-2020m-96Town of Porter – Capital Projects (2013M-352)
… be recorded in the general fund-townwide, where they can be used to reduce real property taxes and finance …
https://www.osc.ny.gov/local-government/audits/town/2014/02/28/town-porter-capital-projects-2013m-352Town of Schuyler – Financial Management (2014M-182)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial management for the period … Findings The Board has not adopted policies and procedures to govern the level of fund balance to be maintained. As a result, the Town has accumulated …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182State Agencies Bulletin No. 1848
… Purpose The purpose of this bulletin is to inform agencies that position pools in PayServ may require … Affected Employees All agencies with appropriations due to lapse on September 15, 2020 or September 30, 2020 are … chart of accounting strings in SFS that are attached to position pools in PayServ will be lapsing and will no …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1848-sfs-chartfield-strings-payserv-09152020-09302020-lapse-datesTown of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the period January 1, … the Town reported $500,514 in fines, fees and surcharges to the State Justice Court Fund. Key Findings Because the … collection process with little oversight, she was able to conceal the theft of approximately $5,620 from the Court. …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232Jefferson County Industrial Development Agency (JCIDA) – Project Approval and Monitoring (2020M-70)
… whether officials appropriately evaluated projects prior to approval and subsequently monitored the performance of … did not appropriately evaluate all projects prior to approval or monitor the performance of businesses that … and salary information for reliability or compare it to estimates in project applications. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2020/10/02/jefferson-county-industrial-development-agency-jcidaFonda-Fultonville Joint Wastewater Treatment Facility - Board Oversight (2019M-252)
… provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and … and have initiated, or indicated they planned to initiate corrective action. … Determine whether the Board … provided adequate oversight of joint wastewater operations to ensure financial activity was properly recorded and …
https://www.osc.ny.gov/local-government/audits/joint-activity/2020/03/20/fonda-fultonville-joint-wastewater-treatment-facility-board-oversightRochester City School District – Budget Review (B20-2-1)
… Purpose of Budget Review The objective of this review was to provide an independent evaluation of the Rochester City … numerous interested stakeholders called upon this office to provide an independent review of the District’s finances. … situation, Comptroller DiNapoli immediately deployed staff to begin a review. Key Findings Due to several inaccurate …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/23/rochester-city-school-district-budget-review-b20-2-1Sherrill City School District - Future Farmers of America Extra-Classroom Activity Fund (2019M-251)
… the District established adequate internal controls to ensure Future Farmers of America (FFA) extra-classroom … accounted for. Key Findings District officials need to improve internal controls over FFA cash receipts and … tested totaling $5,871. FFA advisors used debit cards to make purchases totaling $74,893 without the required prior …
https://www.osc.ny.gov/local-government/audits/school-district/2020/03/13/sherrill-city-school-district-future-farmers-america-extra-classroomUnified Court System Bulletin No. UCS-284
… deduction code 542, Amalgamated Term Life Insurance. The vendor will submit all transactions for enrollments, …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/unified-court-system/ucs-284-new-voluntary-deduction-code-542-amalgamated-term-lifeEastport-South Manor Central School District – Building Safety (2020M-18)
… deterioration. Institute a comprehensive maintenance plan for all major building systems. Ensure that a visual building …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/26/eastport-south-manor-central-school-district-building-safety-2020m-18Monitoring and Administration of Public Protection Grant Programs
… Objective To determine whether the Division of Criminal Justice … and monitoring selected public protection grant programs to ensure expenses are allowable under the related contracts. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of Edinburg – Justice Court Operations (2014M-226)
… not maintain adequate case files. The reconciled bail bank account balance did not agree with the Justice’s accounting … and bank reconciliations for the fines and fees bank account and the bail bank account. Maintain adequate documentation of case activity in …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/11/14/town-edinburg-justice-court-operations-2014m-226Town of Oppenheim – Town Clerk Operations (2014M-248)
… Purpose of Audit The purpose of our audit was to examine the Clerk’s operations for the period January 1, … of all moneys received and did not make disbursements to the Supervisor and to State agencies in a timely manner. The Board did not …
https://www.osc.ny.gov/local-government/audits/town/2014/11/28/town-oppenheim-town-clerk-operations-2014m-248Town of Exeter – Records and Reports (2015M-23)
… Purpose of Audit The purpose of our audit was to evaluate the Town’s financial operations for the period … The Board did not ensure the Supervisor maintained up-to-date, complete and accurate records. The last time the …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Lake Pleasant Volunteer Fire Department, Inc. - Financial Activities (2019M-157)
… officials provided adequate oversight of operations to ensure financial activity was properly reported and money … not provide sufficient oversight of the bookkeeper hired to account for the Department’s financial transactions. … and are adequately supported. Adopt procedures to ensure that collections are documented, safeguarded and …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2019/12/06/lake-pleasant-volunteer-fire-department-inc-financialMarie Pense Center, LLC – Compliance With the Reimbursable Cost Manual
… Objective To determine whether the costs reported by Marie Pense … (CFRs) were reasonable, necessary, directly related to the special education program, and sufficiently documented …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/marie-pense-center-llc-compliance-reimbursable-cost-manualBlock Institute School – Compliance With the Reimbursable Cost Manual
… other programs, including SED’s School Age Special Class; Adult Day, Clinical, and Residential Services funded by the …
https://www.osc.ny.gov/state-agencies/audits/2019/12/31/block-institute-school-compliance-reimbursable-cost-manual