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Village of Canaseraga – Claims Audit (2023M-48)
… here - pdf] Audit Objective Determine whether Village of Canaseraga (Village) claims were adequately supported, … could have been made and not detected and corrected. Of the 300 claims we reviewed totaling approximately … totaling approximately $588,000 were paid without evidence of being audited or reviewed by the Village Board (Board). 64 …
https://www.osc.ny.gov/local-government/audits/village/2023/07/28/village-canaseraga-claims-audit-2023m-48Town of New Albion – Town Supervisor's Financial Duties (2023M-46)
… weakened internal controls. For example, from January 1, 2022 through September 30, 2022, the Clerk collected and deposited $937,815 on behalf of …
https://www.osc.ny.gov/local-government/audits/town/2023/06/16/town-new-albion-town-supervisors-financial-duties-2023m-46Town of Coldspring – Town Clerk Operations (2013M-137)
Town of Coldspring Town Clerk Operations 2013M137
https://www.osc.ny.gov/local-government/audits/town/2013/08/09/town-coldspring-town-clerk-operations-2013m-137Introduction – Improving the Effectiveness of Your Claims Auditing Process
… efficiently, it is essential that a thorough, deliberate and independent audit of claims be conducted before payments … afford to overpay vendors, lose discounts or pay for goods and services not received. An effective audit of claims is … a highly important internal control, but only if properly and effectively exercised. Some examples of our audit …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/introductionNanticoke Volunteer Fire Department – Misappropriation of Funds (2015M-3)
… organization which was located in the Towns of Nanticoke and Lisle in Broome County. The Department, which was … contracted with the Towns to provide fire protection and emergency services. Budgeted appropriations for 2015 were … completion of our audit, the Department ceased operations and is currently awaiting dissolution from the State Attorney …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2016/03/25/nanticoke-volunteer-fire-department-misappropriation-fundsTown of Lisbon – Financial Condition (2012M-202)
… procedures to ensure that the amount of unexpended surplus funds is reasonable. Adopt balanced budgets with realistic …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-lisbon-financial-condition-2012m-202Village of Penn Yan – Water Operations (2013M-104)
… The Village of Penn Yan is located in Yates County, and has a population of approximately 5,200. The Village is … by an elected Board of Trustees comprised of six Trustees and the Mayor. The budgeted general fund appropriations for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Town of Schuyler – Financial Management (2014M-182)
… The Town of Schuyler is located in Herkimer County and has a population of approximately 3,400. The Town’s … by an elected Town Board, which comprises a Supervisor and four Board members. Key Findings The Board has not adopted policies and procedures to govern the level of fund balance to be …
https://www.osc.ny.gov/local-government/audits/town/2014/08/29/town-schuyler-financial-management-2014m-182State Agencies Bulletin No. 2173
The purpose of this bulletin is to inform agencies of OSCs automatic processing of the 2023 increase to Hazard Duty Pay
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2173-2023-retroactive-increase-hazard-duty-pay-employees-represented-publicPipeline Safety Oversight (Follow-Up)
… These incidents involved evacuations, road closures, a business closure, and other situations that left businesses …
https://www.osc.ny.gov/state-agencies/audits/2017/12/27/pipeline-safety-oversight-followDiNapoli: Former Pharmacist Pleads Guilty In $232,000 Fake Prescriptions Scam
… Fraud Hotline at 1-888-672-4555, by filing a complaint online at [email protected] , or by mailing a …
https://www.osc.ny.gov/press/releases/2015/12/dinapoli-former-pharmacist-pleads-guilty-232000-fake-prescriptions-scamCity of Olean – Budget Review (B1-16-2)
… Purpose of Budget Review The purpose of our budget review was to determine whether the significant … accumulated deficit in the City’s general, water and sewer funds as of May 31, 2007. Local Finance Law requires all …
https://www.osc.ny.gov/local-government/audits/city/2016/03/14/city-olean-budget-review-b1-16-2John A. Coleman School – Compliance With the Reimbursable Cost Manual
… adequately documented, and allowable pursuant to the State Education Department's Reimbursable Cost Manual … Background Coleman is located in White Plains and Yonkers, New York and provides special education itinerant teacher (SEIT), …
https://www.osc.ny.gov/state-agencies/audits/2013/08/05/john-coleman-school-compliance-reimbursable-cost-manualFiremen’s Benevolent Association of the Village of Le Roy – Oversight of the Association’s Foreign Fire Insurance Tax Moneys (2014M-026)
… examine internal controls over the Association’s receipt and disbursement of the Foreign Fire Insurance tax for the … is to accumulate a fund for the relief of indigent and disabled firemen or their families. The Association is … fire companies that make up the Le Roy Fire Department and is funded almost exclusively from the foreign fire …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/firemens-benevolent-association-village-le-roy-oversight-associationsNYS Common Retirement Fund Reports Third Quarter Results
… estate and real assets (8.6 percent) and absolute return strategies and opportunistic alternatives (4.1 percent). …
https://www.osc.ny.gov/press/releases/2019/02/nys-common-retirement-fund-reports-third-quarter-resultsRoosevelt Children’s Academy Charter School – Selected Financial Operations (2013M-254)
… created an expenditure code entitled “building fund” and budgeted $4.8 million in the 2010-11 fiscal year, $5.2 million in 2011-12, and $2.6 million in 2012-13 even though School officials had … expenses. The Board is not monitoring the annual budget and has not established a Budget and Finance Committee as …
https://www.osc.ny.gov/local-government/audits/charter-school/2014/01/10/roosevelt-childrens-academy-charter-school-selected-financial-operationsUse of Vendor-Supported Technology (Follow-Up)
… for the oversight of public transportation in Erie and Niagara counties, including the NFTA Metro Bus and Rail System, the Buffalo-Niagara International Airport, and Niagara Falls International Airport. NFTA has …
https://www.osc.ny.gov/state-agencies/audits/2021/01/19/use-vendor-supported-technology-followCompliance With Executive Order 95 (Open Data)
… covered the period between February 1, 2013 and October 16, 2019. About the Program State government entities possess …
https://www.osc.ny.gov/state-agencies/audits/2020/04/08/compliance-executive-order-95-open-data-0User Access Controls Over Selected System Applications
… access to those applications. This audit covered the period from January 1, 2015 through October 8, 2019. About the Program Upstate, the only academic medical center in Central New York, …
https://www.osc.ny.gov/state-agencies/audits/2020/06/10/user-access-controls-over-selected-system-applicationsComptroller DiNapoli Releases School Audits
… 2015-16 valued at $57,573 were not recorded on the asset list and nine assets valued at $45,750 were listed as …
https://www.osc.ny.gov/press/releases/2016/06/comptroller-dinapoli-releases-school-audits-1