Search
Seymour Public Library District – Over-the-Counter Cash Receipts (2015M-102)
… audit was to examine and evaluate the Library’s processes for recording, securing and depositing over-the-counter cash receipts for the period January 1, 2014 through April 27, 2015. … Background The Seymour Public Library District is located in the City of Auburn, Cayuga County and serves the City of …
https://www.osc.ny.gov/local-government/audits/library/2015/07/24/seymour-public-library-district-over-counter-cash-receipts-2015m-102Oversight of Homeless Shelters (Follow-Up)
… Objective To assess the extent of implementation, as of February 2025, of the eight recommendations included in our initial audit … To assess the extent of implementation as of February 2025 of the eight recommendations included in our initial …
https://www.osc.ny.gov/state-agencies/audits/2025/07/14/oversight-homeless-shelters-followOnondaga County Probation Department - Financial Operations (2018M-147)
… Disburse more than $60,000 in restitution payments to crime victims. Key Recommendations Review and update … for restitution and County fees. Establish procedures to disburse undistributed restitution payments in a timely … agreed with our recommendations and indicated they planned to initiate corrective action. …
https://www.osc.ny.gov/local-government/audits/county/2018/11/16/onondaga-county-probation-department-financial-operations-2018m-147Cayuga County Probation Department – Internal Controls Over Financial Operations (2013M-171)
… 31, 2013. Background Cayuga County is located in central New York State. The Cayuga County Probation Department …
https://www.osc.ny.gov/local-government/audits/county/2013/09/27/cayuga-county-probation-department-internal-controls-over-financial-operationsState Comptroller DiNapoli Adds $3 Billion to the State Pension Fund’s Sustainable Investment Program
… change," DiNapoli said. "The current Administration in Washington may have withdrawn from the Paris Agreement, but in New York ‘We Are Still In’ and committed to making the Paris Agreement’s goals a …
https://www.osc.ny.gov/press/releases/2018/12/state-comptroller-dinapoli-adds-3-billion-state-pension-funds-sustainable-investment-programState Comptroller DiNapoli Releases Municipal Audits
… three recommendations were partially implemented, and six recommendations were not implemented. Herkimer County …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases School District Audits
… officials did not properly manage fund balance and reserve funds. The board and district officials did not implement a … properly restricted in a debt reserve and did not use the funds to pay related debt as required. As a result, the …
https://www.osc.ny.gov/press/releases/2022/07/state-comptroller-dinapoli-releases-school-district-auditsCity of Corning – Misappropriation of Finance Department Cash Receipts (2014M-140)
… 2014. Background The City of Corning is located in Steuben County and has a population of approximately 11,000. It is … recording and depositing the fees for code enforcement, parking permits, water and sewer services, parking ticket fines, tax searches and garbage bags as well as gross …
https://www.osc.ny.gov/local-government/audits/city/2014/08/13/city-corning-misappropriation-finance-department-cash-receipts-2014m-140Area #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-networkMedicaid Program – Improper Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare
… About the Program Hospice is a coordinated program of home and/or inpatient care that treats terminally ill … nursing, physician, and counseling services; home health aides; physical and occupational therapy; medical appliances and supplies; and drugs. When individuals …
https://www.osc.ny.gov/state-agencies/audits/2020/12/28/medicaid-program-improper-medicaid-payments-individuals-receiving-hospice-services-coveredOversight of Pupil Transportation Services (Follow-Up)
… and (c) establish an electronic data file containing accident reports relating to school buses. The Education Law … afforded it. The audit also found that PTSI’s school bus accident database was incomplete and did not account for all … not implemented. Key Recommendation Officials are given 30 days after the issuance of this follow-up to provide …
https://www.osc.ny.gov/state-agencies/audits/2022/06/22/oversight-pupil-transportation-services-followFine Fire District – Board Oversight (2023M-81)
… accounting records. Hold required public hearings on the proposed 2022 and 2023 budgets or formally adopt the …
https://www.osc.ny.gov/local-government/audits/fire-district/2023/10/27/fine-fire-district-board-oversight-2023m-81Village of Painted Post – Board Oversight (2017M-92)
… Purpose of Audit The purpose of our audit was to examine the Board’s oversight of Village activities for … Review the Treasurer’s monthly reports and use them to monitor actual results against the adopted budget. Perform … records or engage the services of a public accountant to conduct the audit. …
https://www.osc.ny.gov/local-government/audits/village/2017/08/11/village-painted-post-board-oversight-2017m-92Extra-Classroom Activity (2015-MR-5)
… Extra-classroom activity funds are defined by the New York State Education Department as "funds raised other …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5Village of Forestville – Water Fund (2012M-207)
… Purpose of Audit The purpose of our audit was to review the financial management of the water fund and the adequacy of the Village’s controls … Village of Forestville Water Fund 2012M207 …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207XI.11.F Contract Monitoring – XI. Procurement and Contract Management
… The information in this section is intended to aid State agency managers in … The information in this section is intended to aid State agency managers in …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xi/xi11f-contract-monitoringTown of Essex – Internal Controls Over Selected Financial Operations (2015M-60)
… Purpose of Audit The purpose of our audit was to review the Town’s internal controls over selected … $1.22 million. Key Findings Town officials failed to establish comprehensive written policies and procedures … and procedures. Establish written policies and procedures to provide adequate guidance and internal controls over …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-essex-internal-controls-over-selected-financial-operations-2015m-60Park Accessibility for People With Disabilities
… people with disabilities, as required. Our audit covered the period from January 2015 to October 2022. About the Program The New York City (NYC or City) Department of … for people with disabilities as required Our audit covered the period from January 2015 to October 2022 …
https://www.osc.ny.gov/state-agencies/audits/2023/03/22/park-accessibility-people-disabilitiesDiNapoli: Canal Corp. Must Address Gaps
… largely concur with our recommendations.” The Canal Corp., a subsidiary of the New York State Thruway Authority, … and property damage. DiNapoli’s auditors found the Canal Corp. performs routine operational and reliability checks of … 6, 2014 meeting between the Thruway Authority and Canal Corp. boards, only about 55 percent of the canal system’s …
https://www.osc.ny.gov/press/releases/2015/05/dinapoli-canal-corp-must-address-gapsOneida City School District – Controlling Access to the Student Information System (2016M-53)
… 2014 through October 30, 2015. Background The Oneida City School District is located in the City of Oneida and the … Oneida City School District Controlling Access to the Student Information …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/24/oneida-city-school-district-controlling-access-student-information-system