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Selected Employee Travel Expenses
… We selected these employees based primarily on high rental car expenses. One employee was selected because of … costs for two of the three employees' long-term use of rental vehicles for job-related travel. We concluded that … the third employee, we found that mileage reported on the rental car company receipt exceeded expected work-related …
https://www.osc.ny.gov/state-agencies/audits/2014/05/22/selected-employee-travel-expensesCancer Service Network, Inc.
… Purpose The objective of our examination was to determine whether contract payments the Department of Health made to Cancer Service Network, Inc. (CSN) for the Cancer Services … Cancer Services Program provides free cancer screenings to uninsured and underinsured income eligible New York State …
https://www.osc.ny.gov/state-agencies/audits/2014/09/24/cancer-service-network-incFrewsburg Central School District – Internal Controls Over Selected Financial Activities (2013M-327)
… Purpose of Audit The purpose of our audit was to review the District’s internal controls over selected financial activities and to identify opportunities for revenue enhancement, for the … validating the amounts retained. District officials also do not have a comprehensive payroll policy supported by …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/07/frewsburg-central-school-district-internal-controls-over-selectedCooperative Information Technology Services (2012MR-1)
… and efficiencies to their taxpayers, resulting in cost savings to the participating local governments. The … $607 million, including $7.3 million for IT costs, in 2011. Key Findings Intermunicipal cooperation for the provision of IT services has resulted in cost savings for local governments. Schoharie County has …
https://www.osc.ny.gov/local-government/audits/county/2013/02/15/cooperative-information-technology-services-2012mr-1Dutchess County – County Bridge Maintenance (S9-13-5)
… 31, 2011. Background The County covers 796 square miles and has approximately 298,000 residents. The County is … to improve and maintain bridge ratings. We tested the flags issued during the last five years of our audit period … with NYSDOT’s response and action requirements. Of the 83 flags we tested, the County lacked sufficient documentation …
https://www.osc.ny.gov/local-government/audits/county/2013/07/19/dutchess-county-county-bridge-maintenance-s9-13-5City of Yonkers – Budget Review (B22-6-6)
… review was to identify issues which impact the City of Yonkers' financial condition in the current and future years. … of the State Comptroller, as Fiscal Agent for the City of Yonkers (City), determined that the City’s adopted budget for … and debt service funding of $692.9 million for the Yonkers Public Schools (District) and $686.9 million for the …
https://www.osc.ny.gov/local-government/audits/city/2022/06/10/city-yonkers-budget-review-b22-6-6Town of Oyster Bay – Financial Condition and Selected Financial Operations (2013M-54)
… 31, 2011. Background The Town of Oyster Bay is located in Nassau County and serves approximately 293,000 residents. … and six Board members. The cost of Town activities in 2012 were approximately $313 million. Key Findings The … of 2011. The SWDD fund deficit increased to $11.9 million in 2012. The Garbage Collection Districts (GCD) fund …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-oyster-bay-financial-condition-and-selected-financial-operations-2013m-54DiNapoli Statement on Amazon's Agreement to Conduct an Independent Racial Equity Audit
… the following statement today following Amazon’s agreement to conduct and publicly release an independent racial equity … May 25. “For Amazon, one of America's largest employers, to prioritize and examine its impacts on racial equity is a … in corporate America. We commend the company for listening to its shareholders who understand that fostering diversity, …
https://www.osc.ny.gov/press/releases/2022/04/dinapoli-statement-amazons-agreement-conduct-independent-racial-equity-auditTown of Parma – Financial Management and Information Technology (2012M-96)
… were funded primarily with real property taxes, sales tax, and State and Federal aid. Key Findings The Board did … not designate an administrator over the Town’s financial software application who is independent of the financial … as the system administrator for the Town’s financial software package. Maintain an up-to-date inventory list of …
https://www.osc.ny.gov/local-government/audits/town/2013/01/11/town-parma-financial-management-and-information-technology-2012m-96Town of Bridgewater – Financial Operations (2013M-309)
… through March 31, 2013. Background The Town of Bridgewater is located in Oneida County and has a population of approximately 1,500 residents. The Town Board is the legislative body responsible for managing Town … The Supervisor has assigned accounting duties to the bookkeeper, but has not provided sufficient oversight. As a …
https://www.osc.ny.gov/local-government/audits/town/2013/12/20/town-bridgewater-financial-operations-2013m-309Village of Catskill – Financial Condition (2014M-134)
… Purpose of Audit The purpose of our audit was to assess the financial oversight provided by the Board of Trustees for the period June 1, 2012 through December 19, … Village of Catskill Financial Condition 2014M134 …
https://www.osc.ny.gov/local-government/audits/village/2014/08/08/village-catskill-financial-condition-2014m-134Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… approximately 800 residents. The Village is governed by a Board of Trustees, which is comprised of four elected … leave or the payment for unused leave. Moreover, there is a lack of segregation of duties over the administration of … private and sensitive information is removed from storage devices and media prior to disposal. Take possession …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Village of Deposit – Fiscal Monitoring and Selected Financial Operations (2013M-205)
… to accept inaccurate financial reports, base its decisions on unreliable information, and not monitor results of … and cash balances. Adopt reasonable budgets based on previous years’ actual activity. Monitor the …
https://www.osc.ny.gov/local-government/audits/village/2013/12/13/village-deposit-fiscal-monitoring-and-selected-financial-operations-2013m-205Travel Advisory No. 15
… employees may be required to sign a certification form such as the AC 132-S , Employee Report of Travel Expenses and Claim for Payment. This form can either be submitted to a proxy for processing, or … recognize employees who are telecommuting may be unable to print an AC 132-S for physical signature or provide it to a …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/15-covid-19-travel-and-expense-temporary-exceptionsState Comptroller DiNapoli Releases Municipal Audits
… Clerk did not record, deposit or disburse all money timely and accurately. Auditors determined the clerk did not deposit … for 21 months of the 24 months auditors examined. In addition, the clerk did not prepare accountability … from $80 to $130 per person totaling $640 to $1,040. In addition, the co-director’s child attended the …
https://www.osc.ny.gov/press/releases/2020/08/state-comptroller-dinapoli-releases-municipal-auditsTown of Thurston – Financial Management (2013M-280)
… Background The Town of Thurston is located in Steuben County and has approximately 1,350 residents. The Town is … annual audit or engage the services of a certified public accountant or public accountant to conduct the audits in a timely manner …
https://www.osc.ny.gov/local-government/audits/town/2014/07/18/town-thurston-financial-management-2013m-280User Access Controls Over Selected System Applications
… 2019. About the Program Upstate, the only academic medical center in Central New York, consists of four colleges, a … system, and a hospital that includes a Level 1 trauma center and a dedicated children’s hospital and cancer center. To facilitate patient care, research, and education, …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsRochester City School District – Budget Review (B20-2-5)
… imbalanced because District officials are relying on City Council to approve a waiver to the City charter for … budget, submitted his resignation from the District on April 23, 2020 which the Board accepted and resolved …
https://www.osc.ny.gov/local-government/audits/school-district/2020/06/05/rochester-city-school-district-budget-review-b20-2-5State Agencies Bulletin No. 2216
… 361 of the Laws of 2022, which implemented the 2021 - 2026 Agreement between the State of New York and the Civil … 190 of the Laws of 2023, which implemented the 2023 - 2026 Agreement between the State of New York and the Public …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2216-april-2024-increase-hazard-duty-pay-employees-represented-civil-serviceTown of Wawayanda – Financial Management and Information Technology (2013M-260)
… April 30, 2013. Background The Town of Wawayanda, located in Orange County, has a population of approximately 7,300. … levy for the past three years and an anticipated reduction in the 2014 tax levy. However, the Town's unexpended surplus … balance to increase significantly from about $2.3 million in 2010 to almost $3.3 million at the end of 2012. Unexpended …
https://www.osc.ny.gov/local-government/audits/town/2013/11/29/town-wawayanda-financial-management-and-information-technology-2013m-260