Search
East Clinton Fire District – Internal Controls Over Financial Operations (2012M-194)
… 2012. Background The East Clinton Fire District is located in the Town of Clinton, in Dutchess County. The District is governed by an elected … public moneys to members of the District’s fire department in excess of $26,000, including the payment of personal …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/04/east-clinton-fire-district-internal-controls-over-financial-operationsAudits of Local Governments: The Audit Process
… precedes most Office of the New York State Comptroller (OSC) audits of local governments and school districts. A small number of OSC audits of local governments and school districts are … audits of school districts and BOCES by OSC. Entrance Conference: The audit team discusses the audit process with …
https://www.osc.ny.gov/local-government/audits/audits-local-governments-audit-processCattaraugus County – Internal Controls Over Selected Financial Activities (2013M-68)
… 19, 2012. Background Cattaraugus County is located in the southwest portion of New York State and has a population of 80,317. The County is … not maintain one or more pieces of required documentation in the files for 19 of these children, for whom the County …
https://www.osc.ny.gov/local-government/audits/county/2013/07/05/cattaraugus-county-internal-controls-over-selected-financial-activities-2013m-68Frewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… The Frewsburg Central School District is located in Chautauqua and Cattaraugus Counties. The District is … formally disclosed his interest in writing and abstained from voting on matters involving the firm. However, it is … or performance of the contract, or if his compensation from the firm was directly affected by the firm’s …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCompliance With Payment Card Industry Standards
… Objectives To determine whether the City University of New York (CUNY) has provided sufficient guidance to the CUNY …
https://www.osc.ny.gov/state-agencies/audits/2019/12/13/compliance-payment-card-industry-standardsTown of Gardiner – Selected Financial Activities (2013M-67)
… audit was to examine internal controls over cash receipts and disbursements and the Board’s oversight of the Town’s financial activities … The Town of Gardiner is located in Ulster County and has a population of approximately 5,700. The Town Board …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-gardiner-selected-financial-activities-2013m-67State Comptroller DiNapoli Releases Municipal Audits
… following local government audits have been issued. Town of Knox – Town Clerk (Albany County) The Clerk did not … reported and remitted late to the supervisor for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability analyses. As of December 31, 2019 the clerk's bank account held an …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… New York State Comptroller Thomas P. DiNapoli announced today … of State Police: Processing of Sexual Offense Evidence Collection Kits (2019-S-44) From Nov. 28, 2017 to Oct. 31, …
https://www.osc.ny.gov/press/releases/2020/06/state-comptroller-dinapoli-releases-auditsDiNapoli Launches New Search Tool During Sunshine Week that Allows Users to Take a Deeper Dive on State Contracts
… can be searched and sorted by agency or authority, vendor, and contract type. This includes both contracts that …
https://www.osc.ny.gov/press/releases/2024/03/dinapoli-launches-new-search-tool-during-sunshine-week-allows-users-take-deeper-dive-state-contractsAssociation to Benefit Children – Compliance With the Reimbursable Cost Manual
… were not reimbursable. This disallowed amount included food, non-allowed merchandise, and items without … as follows: For program 9165, the costs included several food purchases for staff functions (such as luncheons) and food items that were not age appropriate (such as club soda …
https://www.osc.ny.gov/state-agencies/audits/2019/02/08/association-benefit-children-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… and Disbursements (Delaware County) While the treasurer does maintain up-to-date and accurate accounting records, the … Over Financial Activities (Steuben County) The board does not provide adequate oversight of the department’s … without independent oversight. Further, the board does not audit the individual claims for accuracy or examine …
https://www.osc.ny.gov/press/releases/2014/10/comptroller-dinapoli-releases-municipal-auditsOversight of Young Adult Institute, Inc.'s Family Support Services Contracts
… Consolidated Fiscal Reports (CFRs) are program appropriate and consistent with contract requirements, including those in the Consolidated Fiscal Reporting and Claiming Manual (CFR Manual). There were three agencies … including three for Young Adult Institute, Inc. (YAI) and two for Premier Health Care, Inc.; and the final two …
https://www.osc.ny.gov/state-agencies/audits/2018/09/05/oversight-young-adult-institute-incs-family-support-services-contractsBirch Family Services, Inc. – Compliance With the Reimbursable Cost Manual
… to children with disabilities who are between the ages of three and five years. During the 2012-13 school year, … served about 1,103 students. The New York City Department of Education (DoE) refers students to Birch and pays for its … by SED. The DoE is reimbursed by SED for a portion of its payments to Birch. For the two fiscal years ended June …
https://www.osc.ny.gov/state-agencies/audits/2017/12/20/birch-family-services-inc-compliance-reimbursable-cost-manualBaker Victory Services – Compliance With the Reimbursable Cost Manual
… Baker Victory, a not-for-profit organization located in Lackawanna, New York, provides a variety of services to … 2014, Baker Victory reported approximately $6.9 million in reimbursable costs on its CFR for the rate-based preschool … used to allocate costs Key Findings We identified $155,303 in costs that were not in compliance with the RCM. These …
https://www.osc.ny.gov/state-agencies/audits/2016/10/07/baker-victory-services-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal & School Audits
… inappropriate card use, including approximately $38,000 in charges were not properly approved prior to the card being used; and approximately $12,000 in charges did not have adequate support to show what was … ensure that unneeded network user accounts were disabled in a timely manner. As a result, 21% of the district’s …
https://www.osc.ny.gov/press/releases/2023/12/state-comptroller-dinapoli-releases-municipal-school-audits-0DiNapoli: SUNY Campuses Need to Focus on Tuition Paid by Out-Of-State Graduate Students
… Thomas P. DiNapoli. The audit found that many campuses had little or no verification of residency for SUNY graduate … campuses (out of 150,116 total) and found 421 (35%) had little or no documentation of residence. The vast majority of … Buffalo, Binghamton, ESF and Geneseo — with Buffalo having little or no documented support for graduate students’ …
https://www.osc.ny.gov/press/releases/2022/05/dinapoli-suny-campuses-need-focus-tuition-paid-out-state-graduate-studentsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … and former fiscal officer maintained adequate accounting records. Auditors also determined that the board did not …
https://www.osc.ny.gov/press/releases/2020/03/comptroller-dinapoli-releases-municipal-auditsDiNapoli: State’s Financial Plan Reflects a Bleak Economic Outlook
… those who may suffer the loss of services. Programs that help fund front-line responders, safeguard health, protect … shown, New York ranks first among the small group of states that send more dollars to the federal government than … on the SFY 2020-21 Enacted Budget Financial Plan Find out how your government money is spent at Open Book New York . …
https://www.osc.ny.gov/press/releases/2020/05/dinapoli-states-financial-plan-reflects-bleak-economic-outlookState Agencies Bulletin No. 2079
… Federal per diems for the continental U.S. can be found in the Guide to Financial Operations Chapter XIII, Section … Meal Allowances and One-Year Rule can be found in the Guide to Financial Operations Chapter XIII, Section … through December 31, 2022, will be handled differently in PayServ. Taxable travel reimbursements are subject to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2079-year-end-procedure-taxable-employee-expense-reimbursementsDiNapoli: NY's Homeownership Rate Lowest in the Nation
… New York state has the lowest homeownership rate in the nation, driven by low rates in New York City, according …
https://www.osc.ny.gov/press/releases/2022/10/dinapoli-nys-homeownership-rate-lowest-nation