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Comptroller DiNapoli Releases School Audits
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… treasurer filed the required annual financial reports late for fiscal years 2016 and 2017 and did not file the reports for 2018 or 2019 as of Dec. 2, 2020. Without accurate … payments and public authority data. Visit the Reading Room for contract FOIL requests, bid protest decisions and …
https://www.osc.ny.gov/press/releases/2021/03/state-comptroller-dinapoli-releases-municipal-audits-0Caledonia Joint Fire District – Board Oversight of Long-Term Planning (2024M-102)
… also did not develop a written vehicle and equipment replacement plan and three Board members did not know when these items needed to be replaced or their estimated replacement costs. Although the District had a capital … the Board Chair’s original estimated vehicle and equipment replacement needs indicated the District would need $2.7 …
https://www.osc.ny.gov/local-government/audits/fire-district/2024/11/08/caledonia-joint-fire-district-board-oversight-long-term-planning-2024m-102Minimum Qualifications - Auditors
… its auditing programs. To begin a career with the New York State Comptroller’s Office as a State Program Examiner Trainee , Auditor (Municipal) Trainee … and conditions of employment without discrimination based on race, color, sex (including gender identity or …
https://www.osc.ny.gov/jobs/qualifications-auditorsCity of Hudson – Internal Controls Over Cash Receipts (2013M-102)
… Purpose of Audit The purpose of our audit was to examine the City’s internal controls over … January 1, 2011, to November 13, 2012. Background The City of Hudson is located in Columbia County and has a population … City of Hudson Internal Controls Over Cash Receipts 2013M102 …
https://www.osc.ny.gov/local-government/audits/city/2013/06/28/city-hudson-internal-controls-over-cash-receipts-2013m-102State Comptroller DiNapoli Releases Municipal Audits
… audits of Town of Geneseo , Monticello Joint Fire District and the Town of Orchard Park . "In today's fiscal … completed audits of Town of Geneseo Monticello Joint Fire District and the Town of Orchard Park …
https://www.osc.ny.gov/press/releases/2017/07/state-comptroller-dinapoli-releases-municipal-auditsControls Over CUNY Fully Integrated Resources and Services Tool (Follow-Up)
… of implementation of the nine recommendations included in our initial report, Controls Over CUNY Fully Integrated … ). Background CUNY is the largest urban university in the United States, consisting of 24 institutions. The CUNY … The business needs for the ASLs to have the roles in question were unclear. In addition, there were 27 roles …
https://www.osc.ny.gov/state-agencies/audits/2018/09/25/controls-over-cuny-fully-integrated-resources-and-services-tool-followState Agencies Bulletin No. 315
… employees whose TIAA record has been canceled. Effective Date April 26, 2002 Overview Section 392(4) of the Education … this field is not checked, the Projected 7 Year Completion Date and the Check Date ER % Increased fields will be grayed out. NOTE: If an …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/315-changes-processing-suspense-period-and-7-year-period-tiaacref-membersAlmond Volunteer Fire Department – Cash Shortage (2014M-113)
… Department is located in the Village of Almond in Allegany and Steuben Counties. The Department, consisting of … Vice President, Chief, two Assistant Chiefs, Secretary and Treasurer. Key Findings The former Treasurer was able to … over the cash receipts process, including policies and procedures requiring certain activity records. Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/08/08/almond-volunteer-fire-department-cash-shortage-2014m-113Brentwood Volunteer Fire Department – Internal Controls Over Financial Operations (2013M-79)
… Department Chief’s bank account, without oversight, and in violation of the bylaws. Records to support disbursements …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2013/06/14/brentwood-volunteer-fire-department-internal-controls-overEssex County Probation Department – Internal Controls Over Financial Operations (2013M-38)
… transactions to be modified and deleted without audit trails. Key Recommendations Ensure that cash receipts …
https://www.osc.ny.gov/local-government/audits/county/2013/04/19/essex-county-probation-department-internal-controls-over-financial-operationsAccuracy of Reported Discharge Data (Follow-Up)
… Purpose To determine the extent of implementation of the three recommendations included in our initial audit report, Accuracy of Reported Discharge Data (Report 2009-N-9). Background In … To determine the extent of implementation of the three recommendations included in …
https://www.osc.ny.gov/state-agencies/audits/2014/09/09/accuracy-reported-discharge-data-followCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140City of Batavia – Awarding Contracts for Goods and Services (2013M-296)
… did not regularly seek competition or indicate the selection basis, such as using requests for proposals (RFPs), …
https://www.osc.ny.gov/local-government/audits/city/2014/01/24/city-batavia-awarding-contracts-goods-and-services-2013m-296Accounts Receivable Collections
… state agencies sent 156,072 accounts receivable collection cases totaling $926.8 million to the Bureau for action. … $381.6 million and wrote off 43,487 uncollectible cases totaling $155.3 million. Key Findings Overall, the Bureau was generally effective in its collection of accounts receivable referred by state …
https://www.osc.ny.gov/state-agencies/audits/2013/03/13/accounts-receivable-collectionsCity of Poughkeepsie – Budget Review (B6-17-1)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … the 2017 fiscal year are reasonable. Background The City of Poughkeepsie, located in Dutchess County, has had a … City of Poughkeepsie Budget Review B6171 …
https://www.osc.ny.gov/local-government/audits/city/2017/02/09/city-poughkeepsie-budget-review-b6-17-1Hamburg Central School District – Capital Project (2014M-129)
… not approve all change orders and allowance disbursement forms, as required by NYSED. In addition, none of the allowance disbursement forms were approved by NYSED. We found that the equipment … Approve all change orders (and allowance disbursement forms) in accordance with NYSED requirements and ensure they …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/08/hamburg-central-school-district-capital-project-2014m-129Area #9 – Wireless Network – Information Technology Governance
… data traversing the network; Requiring an access password for users and enabling the most secure encryption available …
https://www.osc.ny.gov/local-government/publications/it-governance/area-9-wireless-networkAssessment and Collection of Selected Penalties
… notify them within 45 days that payment is not being made for a bill that has been submitted. WCB staff review the … general fund. Key Findings While WCB properly bills for the HP-1 penalties, it has not been making sufficient … accounts receivable and other WCB accounting records for the penalties it has inappropriately assessed on …
https://www.osc.ny.gov/state-agencies/audits/2013/09/24/assessment-and-collection-selected-penaltiesAlbany County Probation Department – Internal Controls Over Financial Operations (2013M-340)
… disbursement functions increases the risk that Department funds could be misappropriated without detection. Although … software does not produce accurate accounts receivable aging reports, which hinders Department officials’ ability to … by making more timely disbursements to those victims who have been unpaid for the longest period of time. …
https://www.osc.ny.gov/local-government/audits/county/2014/02/07/albany-county-probation-department-internal-controls-over-financial-operations