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East Ramapo Central School District - Nonpublic School Transportation (2019M-107)
… registered. Key Recommendations Obtain documentation to prove eligibility before providing transportation to …
https://www.osc.ny.gov/local-government/audits/school-district/2019/11/20/east-ramapo-central-school-district-nonpublic-school-transportation-2019mTravel Advisory No. 12
… SFS Mileage Detail page, as follows: For online agencies: Travelers, or their proxies, must complete the SFS Mileage … mileage claims in the SFS Mileage Detail page. However, travelers who enter expense reports directly into SFS are not … AC 160-S to the expense report. For bulkload agencies: Travelers must complete the AC 160-S when claiming …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/12-gfo-update-xiii3-xiii4-ac-160-ssfs-mileage-detail-pageTown of Barton – Financial Planning (2015M-52)
… Background The Town of Barton is located in Tioga County and has a population of approximately 8,900 residents. The … plan for the future by establishing adequate budgets and setting long-term plans. The Board also did not establish … Review sufficient historical trends of actual revenues and expenditures when determining amounts to be budgeted for …
https://www.osc.ny.gov/local-government/audits/town/2017/11/02/town-barton-financial-planning-2015m-52Wading River Fire District – Gasoline Credit Cards (2017M-5)
… 1, 2015 through June 30, 2016. Background The Wading River Fire District is a district corporation of the State, … Wading River Fire District Gasoline Credit Cards 2017M5 …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/03/31/wading-river-fire-district-gasoline-credit-cards-2017m-5Town of Darien – State Contract Loader Purchases (2013M-88)
… Purpose of Audit The purpose of our audit was to examine Highway Department purchasing … 1, 2011, through January 30, 2013. Background The Town of Darien is located in Genesee County and has approximately … Town of Darien State Contract Loader Purchases 2013M88 …
https://www.osc.ny.gov/local-government/audits/town/2013/06/14/town-darien-state-contract-loader-purchases-2013m-88City of Binghamton – Joint Sewage Treatment Facility Capital Project Planning and Monitoring (2020M-170)
… [ read complete report - pdf ] Audit Objective Determine whether the City of … process for overseeing Project activities that included daily onsite inspections documenting: Daily onsite personnel Leak testing results for treatment …
https://www.osc.ny.gov/local-government/audits/city/2021/07/09/city-binghamton-joint-sewage-treatment-facility-capital-project-planning-andTown of Alfred – Incompatible Duties (2021M-99)
… Ensure that the bookkeeper’s appointment does not result in an incompatibility of duties. Ensure that AUDs are … B includes our comment on an issue that was raised in the Town’s response letter. …
https://www.osc.ny.gov/local-government/audits/town/2021/11/19/town-alfred-incompatible-duties-2021m-99Town of Owasco – Highway Department (2020M-128)
… whether Town of Owasco (Town) officials adequately oversaw highway purchasing, planning and interfund charges. Key Findings Town officials did not adequately oversee highway purchasing, planning and interfund charges. We found 596 highway claims totaling $349,824 that did not have an …
https://www.osc.ny.gov/local-government/audits/town/2021/05/28/town-owasco-highway-department-2020m-128Geneva Housing Authority – Cash Receipts (2015M-160)
… housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 million. Key Findings Cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160York Central School District - School District Website (S9-19-35)
… Officials did not prepare: A multiyear financial plan. Posting a prepared plan further enhances the transparency of … District officials should enhance transparency by: Posting budget-to-actual results. Preparing and posting a multiyear financial plan to help residents see the …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/york-central-school-district-school-district-website-s9-19-35Shelter Island Union Free School District - Fund Balance (2020M-23)
… time. The unemployment insurance reserve was overfunded and the employee benefit accrued liability reserve was not … surplus fund balance to comply with the statutory limit and District policy. Adopt budgets that include reasonable … fund operations. Review the unemployment insurance reserve and determine whether the balance is necessary and …
https://www.osc.ny.gov/local-government/audits/school-district/2020/04/24/shelter-island-union-free-school-district-fund-balance-2020m-23State Comptroller DiNapoli Statement on Arrest of Muge Ma for COVID-Related Scam
… New York State Comptroller Thomas P. DiNapoli released a statement … a public health crisis to commit fraud is reprehensible,” State Comptroller DiNapoli said. “I thank United States … by filing a complaint online at investigations@osc.state.ny.us , or by mailing a complaint to: Office of the State …
https://www.osc.ny.gov/press/releases/2020/05/state-comptroller-dinapoli-statement-arrest-muge-ma-covid-related-scamTown of Clarence Industrial Development Agency – Project Approval and Monitoring (2020M-97)
… Industrial Development Agency (CIDA) properly approved and monitored projects. Key Findings The Board did not … by posting required documents on CIDA’s website. The Board and officials did not ensure that CIDA’s annual report was … all active projects to determine whether job creation and/or retention goals are being met. Post required …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2021/09/10/town-clarence-industrial-development-agency-projectVillage of Hillburn – Internal Controls Over Cash Receipts and Disbursements (2013M-392)
… Purpose of Audit The purpose of our audit was to review the Village’s cash receipt and disbursement … Not all claims were audited by the entire Board prior to payment, as required. Key Recommendations Adopt written policies and procedures to provide guidance on cash receipt and disbursement …
https://www.osc.ny.gov/local-government/audits/village/2014/04/18/village-hillburn-internal-controls-over-cash-receipts-and-disbursements-2013m-392Town of Shelby – Supervisor’s Financial Responsibilities (2021M-121)
… ranged from more than $1 million as of January 1, 2017 to $153,000 as of December 31, 2020. Provide the Board with … 2018 and 2019 annual financial reports were filed from 106 to 194 days late. In addition, each year the CPA firm hired to conduct the Town’s annual audit reported financial …
https://www.osc.ny.gov/local-government/audits/town/2021/12/03/town-shelby-supervisors-financial-responsibilities-2021m-121Town of Boylston – Procurement (2021M-56)
… report - pdf ] Audit Objective Determine whether Town of Boylston (Town) officials used competitive methods when procuring applicable goods and services. Key Findings Town officials did not always seek competition when procuring goods and services. Town officials did not use …
https://www.osc.ny.gov/local-government/audits/town/2021/11/24/town-boylston-procurement-2021m-56Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… and recommendations. Appendix B includes our comments on issues raised in the Authority’s response (Appendix A). …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andWashington County Local Development Corporation – Revolving Loan Program (2021M-57)
… - pdf ] Audit Objective Determine whether Washington County Local Development Corporation (Corporation) officials … Determine whether Washington County Local Development Corporation Corporation officials …
https://www.osc.ny.gov/local-government/audits/local-development-corporation/2021/07/30/washington-county-local-development-corporation-revolvingGenesee Community Charter School Non-Payroll Disbursements (2020M-34)
… with nine providers paid $267,432; and did not monitor for contract compliance, which resulted in apparent overpayments …
https://www.osc.ny.gov/local-government/audits/charter-school/2020/07/24/genesee-community-charter-school-non-payroll-disbursements-2020m-34Town of Rosendale – Justice Court (2014M-232)
… Purpose of Audit The purpose of our audit was to examine Justice Court receipts for the … 1, 2012 through December 31, 2013. Background The Town of Rosendale is located in Ulster County and has a population … The purpose of our audit was to examine Justice Court receipts for the …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/10/30/town-rosendale-justice-court-2014m-232