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Citizens Hose Company – Board Oversight of Financial Operations (2015M-157)
… report ] Purpose of Audit The purpose of our audit was to examine the Company’s internal controls over its … 2014. Background Citizens Hose Company (Company) provides fire protection and emergency rescue services for the Village … detailed guidance for the Treasurer or audit committee when collecting and depositing funds, recording cash receipts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2020/12/11/citizens-hose-company-board-oversight-financial-operationsState University of New York Upstate Medical Center – Selected Travel Expenses
… monies by the State University of New York (SUNY) Upstate Medical Center (Center), for two selected individuals, … of the Center; rather they were couriers transporting medical specimens to various locations. Each individual was …
https://www.osc.ny.gov/state-agencies/audits/2013/06/26/state-university-new-york-upstate-medical-center-selected-travel-expensesTown of Petersburgh – Internal Controls Over Selected Financial Operations and the Justice Court (2015M-169)
… tickets and permits. Town Justices did not perform monthly accountabilities or bank reconciliations. Key Recommendations … bank accounts on a monthly basis and ensure that month-end accountabilities are being performed on the Justices’ records. … The purpose …
https://www.osc.ny.gov/local-government/audits/justice-court/2015/12/24/town-petersburgh-internal-controls-over-selected-financial-operations-andTown of North Norwich – Budgeting (2015M-54)
… Purpose of Audit The purpose of our audit was to determine if Town officials effectively planned, monitored … fund were not structurally balanced. The Board planned to appropriate fund balance in the highway fund which was not … fund balance levels. The Board used non-recurring revenues to fund recurring expenditures. The Board did not fund its …
https://www.osc.ny.gov/local-government/audits/town/2015/07/31/town-north-norwich-budgeting-2015m-54Town of Saugerties – Information Technology (2015M-117)
… Purpose of Audit The purpose of our audit was to determine whether the Town’s IT assets were adequately … on an ongoing basis or restrict administrative rights to those who need them to perform their jobs. The Board also has not provided Town …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-saugerties-information-technology-2015m-117Town of Broome – Purchasing and Justice Court (2014M-255)
… perform monthly accountabilities and we found unidentified funds of $1,550 in the Court’s accounts. Key Recommendations …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/12/19/town-broome-purchasing-and-justice-court-2014m-255Opinion 95-21
… for) TOWN LAW, §206: A town board may, on its own motion, and must, upon the filing of a proper petition, initiate a proceeding to consolidate two or more sewer districts. The consolidation … board "shall" call a public hearing ( id .). In either case, if the town board, after the public hearing, determines …
https://www.osc.ny.gov/legal-opinions/opinion-95-21Opinion 90-7
… therefore, that the IDA is a "public entity" within the meaning of Public Officers Law, §18. Further, the IDA was … members of the IDA board are "employees" within the meaning of Public Officers Law, §18 and, upon the adoption of …
https://www.osc.ny.gov/legal-opinions/opinion-90-7Seized Assets Program
… Purpose To determine whether the New York Division of State Police … the proceeds from a criminal activity, or were purchased with the proceeds of a criminal activity. For asset seizure … pending seized assets valued at $2.012 billion. Funds received from forfeited assets are to be used to enhance law …
https://www.osc.ny.gov/state-agencies/audits/2014/12/23/seized-assets-programSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … We selected these employees because their rental car expenses ranked among the highest in the State. Key … employee purportedly worked prior to pickup of the rental car. The employee received wages totaling $12,834 for 378 …
https://www.osc.ny.gov/state-agencies/audits/2014/06/04/selected-employee-travel-expensesSelected Employee Travel Expenses
… we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in … $11,059 was expended for car rental and other charges. Most of the Fleet Manager's travel card expenses were for expenses related to the 31 fleet vehicles assigned to CUNY Central Office employees (mostly …
https://www.osc.ny.gov/state-agencies/audits/2014/02/25/selected-employee-travel-expensesSelected Employee Travel Expenses
… Selected Employee Travel Expenses (2012-S-75) Office of Court Administration: Selected Employee Travel Expenses …
https://www.osc.ny.gov/state-agencies/audits/2013/11/01/selected-employee-travel-expenses-0Selected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … we audited a total of $588,029 in travel expenses for 17 Department of Health (Department) employees. We selected … exceeded expected work-related mileage by more than 2,000 miles. Key Recommendations Strengthen oversight of …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesSelected Employee Travel Expenses
… and under the control of agency management, include car rentals, meals, lodging, transportation, fuel, and … in compliance with State travel rules and is in the best interest of the State. Work with the Comptroller's …
https://www.osc.ny.gov/state-agencies/audits/2014/02/18/selected-employee-travel-expensesSchool of Professional Studies – Procurement Card and Travel Card Purchases
… and CUNY purchasing guidelines applicable to Procurement Card and Travel Card purchases. The audit covers the period April 1, 2009 … (nine bachelor’s and six master’s) as well as a number of certificate programs. The school’s enrollment has grown to …
https://www.osc.ny.gov/state-agencies/audits/2015/02/25/school-professional-studies-procurement-card-and-travel-card-purchasesSelected Employee Travel Expenses
… of travel monies by selected government employees complied with rules and regulations and is free from fraud, waste, and … we audited travel expenses for the highest-cost travelers in the State. These travelers incurred over $100,000 in … Audits/Reports of Interest State University of New York College at Cobleskill: Selected Employee Travel Expenses ( …
https://www.osc.ny.gov/state-agencies/audits/2014/05/07/selected-employee-travel-expensesOpinion 90-37
… This opinion represents the views of the Office of the State Comptroller at the time it was … unneeded real property when public sale is not required by statute, the courts have stated that municipal officials have a fiduciary duty to secure the best price obtainable in their …
https://www.osc.ny.gov/legal-opinions/opinion-90-37Short Term Interest Pool (STIP) Increase
… increase in the dollar amount the Comptroller is permitted to hold in indebtedness of certain agencies, corporations and bank or trust companies. Memo Bill Text Status … Allows for an increase in the dollar amount the Comptroller is permitted to hold in indebtedness of certain agencies corporations and …
https://www.osc.ny.gov/legislation/short-term-interest-pool-stip-increaseExamination of Unemployment Insurance Benefits 2016 Annual Report
… (i) high risk payment requests DOL approved in 2016; and (ii) prior year payments related to those 2016 payment …
https://www.osc.ny.gov/state-agencies/audits/2017/07/28/examination-unemployment-insurance-benefits-2016-annual-reportAnnual Audit
… whether claims were appropriate and complied with the New York State Workers’ Compensation Law and mandated fee … whether claims were appropriate and complied with the New York State Workers Compensation Law and mandated fe …
https://www.osc.ny.gov/state-agencies/audits/2017/06/02/annual-audit