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Contract Participation of Disadvantaged Business Enterprises and Minority- and Women-Owned Business Enterprises
… enterprise (MWBE) and disadvantaged business enterprise (DBE) programs, is accurately reporting MWBE and DBE participation in its contracts, and has controls in place to detect or prevent MWBE and DBE fraud. The audit covers the period January 2013 through …
https://www.osc.ny.gov/state-agencies/audits/2016/06/30/contract-participation-disadvantaged-business-enterprises-and-minority-and-women-ownedXII.2 Expenditure Policies – XII. Expenditures
… and refunds made by the State and its departments prior to payment in order to prevent and detect fraud, waste, and improper spending. As …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii2-expenditure-policiesRenaissance Academy Charter School of the Arts – Non-Payroll Disbursements (2024M-23)
… and certain disbursements were made without knowing what was purchased or whether the disbursements were for … or delete data in the financial software and the CEO signs checks. The lack of adequate controls increases the … detection. Key Recommendations Ensure disbursements are reviewed, approved, adequately supported and for a School …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/06/28/renaissance-academy-charter-school-arts-non-payroll-disbursements-2024m-23OnTECH Charter High School - Information Technology (2023M-71)
… and protected against unauthorized use, access and loss. In addition to sensitive IT control weaknesses that were …
https://www.osc.ny.gov/local-government/audits/charter-school/2024/03/15/ontech-charter-high-school-information-technology-2023m-71State Comptroller DiNapoli Releases State Audits
… Metropolitan Transportation Authority: Access-A-Ride (AAR) Accident Claims (Follow-Up) (2015-F-27) An initial report … by traditional carriers decreased with reliance on black car services and taxis increasing. Auditors found AAR and the carriers were generally in compliance with federal motor carrier standards, but noted …
https://www.osc.ny.gov/press/releases/2016/05/state-comptroller-dinapoli-releases-state-audits-0Town of Bolton - Urban Development Action Grant Repayment Funds (2017M-216)
… Board-approved loans made from the community development (CD) fund were recorded as transfers, rather than as a … in an understatement of nearly $3.6 million in the CD fund as of December 31, 2016. Key Recommendations Adopt a policy to provide guidelines for loans made from the CD fund to other Town funds. Maintain adequate records to …
https://www.osc.ny.gov/local-government/audits/town/2018/05/18/town-bolton-urban-development-action-grant-repayment-funds-2017m-216Town of Shawangunk - Sewer District Charges (2018M-122)
… Charges to DOCCS alone exceeded expenditures by $1.4 million. The District had an excessive fund balance of $4.4 million as of December 31, 2017 or a balance in excess of …
https://www.osc.ny.gov/local-government/audits/town/2019/11/22/town-shawangunk-sewer-district-charges-2018m-122Schenevus Central School District - Financial Condition (2018M-83)
… $226,400 was available. However, the Board has taken steps to increase the fund balance levels by not budgeting uncertain revenues, decreasing staffing costs … officials generally agreed with our recommendations and have initiated or indicated they planned to initiate …
https://www.osc.ny.gov/local-government/audits/school-district/2018/08/17/schenevus-central-school-district-financial-condition-2018m-83Orange County – Motor Vehicle Oversight (2015M-314)
… of our audit was to examine the County’s controls over motor vehicles for the period January 1, 2014 through July … budget for Orange County was $732.8 million, of which the motor pool is allotted approximately $2 million. Key Findings …
https://www.osc.ny.gov/local-government/audits/county/2016/04/15/orange-county-motor-vehicle-oversight-2015m-314Monroe-Woodbury Central School District - Extra-Classroom Activities (2019M-197)
… $900 which were all over the $100 limit established by the New York State Education Department (SED). Key Recommendations …
https://www.osc.ny.gov/local-government/audits/school-district/2020/01/17/monroe-woodbury-central-school-district-extra-classroom-activities-2019mClarence Central School District – Financial Condition Management (2022M-46)
… Key Findings The Board and District officials did not effectively manage the District’s financial condition. As a result, the District levied more taxes than needed to fund operations. The Board and District officials: … budgets which gave the impression the District would have operating deficits totaling $6.4 million when it had …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46Rochester City School District – Payroll and Procurement (2016M-435)
… July 1, 2014 through October 25, 2016. Background The Rochester City School District is located in the City of Rochester, Monroe County. The District, which is governed by …
https://www.osc.ny.gov/local-government/audits/school-district/2017/04/10/rochester-city-school-district-payroll-and-procurement-2016m-435State Agencies Bulletin No. 1385
… “0” if no taxes were withheld. Box 8 Tax withhold by other agents Not applicable Box 9 Tax assumed by withholding agent …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1385-form-1042-s-foreign-persons-us-source-income-subject-withholdingBaldwinsville Central School District – Financial Management (2016M-65)
… The Baldwinsville Central School District is located in the Towns of Clay, Lysander and Van Buren in Onondaga County. The District, which operates eight … the amount of the District’s unrestricted fund balance is in compliance with the Real Property Tax Law statutory limit. …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/baldwinsville-central-school-district-financial-management-2016m-65Claryville Fire District – Budgeting Practices (2014M-59)
… Purpose of Audit The purpose of our audit was to examine budgeting practices for the period of January 1, … needs without sufficient information. The District does not have a written capital plan, with an equipment replacement …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/05/23/claryville-fire-district-budgeting-practices-2014m-59Genesee Valley Board of Cooperative Educational Services – Purchasing (2016M-259)
… Valley Board of Cooperative Educational Services (BOCES) is a public entity serving 22 component school districts, which … for equipment costing $170,470 may have been too restrictive to foster competition. Key Recommendations Review …
https://www.osc.ny.gov/local-government/audits/boces/2016/10/21/genesee-valley-board-cooperative-educational-services-purchasing-2016m-259Police Property Room Inventory (2014-MS-4)
Police Property Room Inventory 2014MS4
https://www.osc.ny.gov/local-government/audits/city/2015/02/17/police-property-room-inventory-2014-ms-4Oversight of Contract Expenditures of Palladia, Inc.
… and began operating under Services for the Underserved (SUS), an organization that offers housing, employment, … and rehabilitation services. In 2017, Palladia and SUS entered into a management agreement whereby SUS would provide Palladia with administrative services. …
https://www.osc.ny.gov/state-agencies/audits/2021/08/18/oversight-contract-expenditures-palladia-incEldred Central School District – Financial Condition and Cafeteria Operations (2014M-204)
… District’s financial condition in the general and school food service funds and to evaluate internal controls over the … fund balances to precariously low amounts. The school food service fund has not been self-sufficient and has …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/17/eldred-central-school-district-financial-condition-and-cafeteriaCity of Newburgh -- Budget Review (B18-6-12)
… Background The City of Newburgh, located in Orange County, is authorized by Chapter 223 of the Laws of 2010 to issue … shortfalls or unforeseen expenditures. The City faces potential increased salary costs when one of its expired … costs. Include a tax overlay of $2,275,000 for to collect what is needed to fund operations. Review the adequacy of …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12