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Town of Knox – Internal Controls Over Payroll (2014M-35)
… Background The Town of Knox is located in Albany County and is governed by an elected five-member Town Board and has a population of approximately 2,690 residents. … $1.8 million. Key Findings Internal controls over payroll and leave time were not properly designed, including a lack …
https://www.osc.ny.gov/local-government/audits/town/2014/05/09/town-knox-internal-controls-over-payroll-2014m-35XII.6.B Land Acquisition Payments – XII. Expenditures
… the Statewide Vendor File prior to processing the payment voucher. For eminent domain purchases, the agency must also … and may have to process an additional allowance payment voucher if a court awards the landowner additional funds … process, agencies must process a land acquisition deposit voucher to deposit the full amount of the offer in OSC’s …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xii/xii6b-land-acquisition-paymentsComptroller DiNapoli Releases State Audits
… (DOH): Improper Payments Related to the Medicare Buy-In Program (Follow-Up) (2014-F-12) An initial audit report issued in October 2012 determined that, from March 2006 through … (totaling about $26.8 million) for people enrolled in the Medicare buy-in program. In a follow-up, auditors …
https://www.osc.ny.gov/press/releases/2014/12/comptroller-dinapoli-releases-state-auditsAccess-A-Ride Accident Claims
… leased from Transit as well as through several "black car" livery services and taxi companies. Transit has branded … MTA's third-party administrator for automobile liability insurance, Claims Service Bureau (CSB). CSB handles claims … injury and property damage through MTA's captive insurance company, First Mutual Transportation Assurance Company. Black …
https://www.osc.ny.gov/state-agencies/audits/2014/04/24/access-ride-accident-claimsState Comptroller DiNapoli Releases School Audits
… well over the statutory limit for the past several years, while at the same time real property taxes were raised to the … appropriations by an average of $2.5 million each year. While the district appropriated fund balance to help finance … School District – Financial Condition (Erie County) While the board and district officials have generally …
https://www.osc.ny.gov/press/releases/2016/07/state-comptroller-dinapoli-releases-school-audits-0DiNapoli Appoints Nelson Sheingold as Counsel to the Comptroller
… with federal, state and local law enforcement, his work led to more than 190 arrests and the ordered recovery of … as counsel. Our team of legal professionals tackle a wide variety of challenges ranging from the retirement …
https://www.osc.ny.gov/press/releases/2019/02/dinapoli-appoints-nelson-sheingold-counsel-comptrollerReview of Travel Card Expenses
… Purpose The objective of our examination was to determine whether all the travel expenses incurred by the Office of Mental Health’s (OMH) Director of Suicide Prevention (Director) were appropriate … The objective of our examination was to determine whether all the travel …
https://www.osc.ny.gov/state-agencies/audits/2014/01/16/review-travel-card-expensesUse of Vendor-Supported Technology
… Objective To determine whether the Niagara Frontier Transportation Authority (NFTA) was complying with … To determine whether the Niagara Frontier Transportation Authority was complying with …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyAlden Central School District – Fuel Management (2024M-90)
… to access to fuel and the ability to bypass the fuel pump system. Recommendations This audit report contains 25 …
https://www.osc.ny.gov/local-government/audits/school-district/2024/10/25/alden-central-school-district-fuel-management-2024m-90Sauquoit Fire District No. 1 – Controls Over Financial Activities (2014M-178)
… and reported and that District moneys were safeguarded for the period January 1, 2013 through February 28, 2014. … elected Treasurer. The general fund budget totals $111,698 for the 2014 fiscal year. Key Findings The Board did not … 60 days after the close of the fiscal year, and provide for an annual audit of the Treasurer’s financial records. …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/09/05/sauquoit-fire-district-no-1-controls-over-financial-activities-2014m-178Village of Fairport Urban Renewal Agency – Board Governance (2015M-196)
… through March 12, 2015. Background The Village of Fairport Urban Renewal Agency is an independent public benefit … corporation that was established to plan and undertake urban renewal projects in the Village of Fairport. The Agency … Village of Fairport Urban Renewal Agency Board Governance 2015M196 …
https://www.osc.ny.gov/local-government/audits/miscellaneous/2016/03/31/village-fairport-urban-renewal-agency-board-governance-2015m-196Town of Lebanon – Justice Court (2013M-247)
… of Audit The purpose of our audit was to determine if the Justice was properly accounting for all Court moneys and to … allow for proper accounting and reporting of activities. Justice Bartlett failed to account for all moneys received, resulting in a $2,295 shortage in the Justice’s account. The Justice did not prepare monthly bank …
https://www.osc.ny.gov/local-government/audits/town/2013/10/17/town-lebanon-justice-court-2013m-247Town of New Baltimore – Procurement Practices (2013M-203)
Town of New Baltimore Procurement Practices 2013M203
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Town of Minetto – Financial Condition (2013M-284)
… had unexpended surplus funds of only $2,598. The Board does not receive monthly budget status reports or cash …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-minetto-financial-condition-2013m-284Village of Wappingers Falls – Audit Follow-Up (2023M-70-F)
… provide adequate oversight over financial operations and capital projects. The audit included 13 recommendations to … provides various services to its residents, including street maintenance, snow removal, street lighting and general government support. These …
https://www.osc.ny.gov/local-government/audits/village/2026/06/05/village-wappingers-falls-audit-follow-2023m-70-fOpinion 92-31
… of village government, including names and official phone numbers of village officials, schedules for village …
https://www.osc.ny.gov/legal-opinions/opinion-92-31New York League for Early Learning, Inc. – Compliance With the Reimbursable Cost Manual
… June 30, 2014, NYL was a member of the eight-member Young Adult Institute Network (Network), which also included the Young Adult Institute (YAI) and MSA. The relationships among the …
https://www.osc.ny.gov/state-agencies/audits/2017/03/29/new-york-league-early-learning-inc-compliance-reimbursable-cost-manualOversight of Child Protective Services (Follow-Up)
… to initiate an investigation. Calls with concerns that do not contain those elements result in a non-report. In such … however, officials had not yet developed a plan on how to do so. Further, closure codes for non-report calls could more …
https://www.osc.ny.gov/state-agencies/audits/2024/09/06/oversight-child-protective-services-followState Agencies Bulletin No. 2354
… Employees who volunteer to work overtime covering a full regularly scheduled weekend shift that begins and ends … overtime during the weekend shift Units Number of full regularly scheduled weekend overtime shifts employee …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/2354-new-weekend-voluntary-overtime-differential-eligible-employeesDiNapoli: Preschool Special Education Provider Received Nearly $6 Million for Ineligible Expenses
… students. It was also a member of the eight-member Young Adult Institute Network, which also included YAI and the …
https://www.osc.ny.gov/press/releases/2017/03/dinapoli-preschool-special-education-provider-received-nearly-6-million-ineligible-expenses