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Town of McDonough – Financial Operations (2017M-120)
… using County or New York State Office of General Services pricing. Town officials did not always ensure that purchases …
https://www.osc.ny.gov/local-government/audits/town/2017/09/15/town-mcdonough-financial-operations-2017m-120Tapestry Charter School – Procurement (2017M-203)
… Purpose of Audit The purpose of our audit was to determine whether School officials used a competitive process to procure goods and services for the period July 1, 2015 through July 26, 2017. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2018/01/12/tapestry-charter-school-procurement-2017m-203Oyster Bay-East Norwich Central School District – Employee Leave Accruals (2013M-253)
… July 1, 2011, to March 31, 2013. Background The Oyster Bay-East Norwich Central School District is located in the Town of Oyster Bay in Nassau County. The District is governed by a Board of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/10/25/oyster-bay-east-norwich-central-school-district-employee-leave-accrualsTown of East Fishkill – Recreation Department Cash Receipts (2014M-95)
… Purpose of Audit The purpose of our audit was to review the Department’s internal controls over cash receipts for the period January 1, 2012 through December 1, 2013. … not provided written procedures for Department employees to follow when collecting fees for recreational programs. …
https://www.osc.ny.gov/local-government/audits/town/2014/06/13/town-east-fishkill-recreation-department-cash-receipts-2014m-95State Comptroller DiNapoli Releases Municipal Audits
… College , City of Troy and the West Ghent Volunteer Fire Company . "In today's fiscal climate, budget transparency and … the property tax levy limit. West Ghent Volunteer Fire Company – Treasurer's Activities (Columbia County) The board … without detection. The treasurer withdrew $51,228 from the company's bank account and made $4,100 unauthorized credit …
https://www.osc.ny.gov/press/releases/2017/11/state-comptroller-dinapoli-releases-municipal-auditsSUNY Maritime College Review of PCard Transactions and TCard Expenses
… are responsible for making PCard transactions. The card is used to purchase business related goods and services … for each fuel purchase. Key Recommendations Require the Student Government Association to reimburse Maritime $12,187 … members who attended the cruise. For a complete copy of Report 2017-Credit Card-01, click here . …
https://www.osc.ny.gov/state-agencies/audits/2019/06/07/suny-maritime-college-review-pcard-transactions-and-tcard-expensesWashington-Saratoga-Warren-Hamilton-Essex Board of Cooperative Educational Services – Meals Provided at Meetings (2023M-183)
… which increased the risk that BOCES may have paid for unnecessary meals. BOCES paid $136,878 for meals provided … Recommendations Clearly outline when it is appropriate to provide meals at meetings. Maintain required documentation, review requests to provide meals at meetings for compliance with policies, …
https://www.osc.ny.gov/local-government/audits/boces/2024/03/29/washington-saratoga-warren-hamilton-essex-board-cooperative-educational-servicesVillage of Hunter – Cash Receipts and Board Oversight (2015M-254)
… Village’s procedures over the collection of cash receipts for trash bag sales and the summer recreation program to … and examine the Board’s oversight of Village operations for the period June 1, 2013 through April 14, 2015. … three-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year were $904,278. Key Findings There …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254State Comptroller DiNapoli Releases Municipal Audits
… announced his office completed audits of Glenham Fire District , Hudson Valley Community College , Town of Kingsbury , Village of Monticello , Pearl River Fire District and the Village of Sleepy Hollow. "In today's fiscal … being spent appropriately and effectively." Glenham Fire District – Claims Processing (Dutchess County) Auditors …
https://www.osc.ny.gov/press/releases/2017/02/state-comptroller-dinapoli-releases-municipal-auditsXIII.4.A Employee Travel Card Reconciliation – XIII. Employee Expense Reimbursement
… Policy References Reconciling travel card charges and out-of-pocket expenses is an integral part of … expenses. An employee reconciles travel expense charges by creating an expense report, associating the travel card charges and out-of-pocket expenses to the expense report, and …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii4a-employee-travel-card-reconciliationOpinion 2006-1
… in the opinion. CLAIMS -- Payments (of compensation prior to completion of payroll period) LOCAL LAWS -- Pre-emption … of the Town Law) MUNICIPAL FUNDS -- Payrolls (requirement to certify as prerequisite to payment) PUBLIC OFFICERS AND … Town Law §120, certification of the payroll or other claim for compensation of town officers and employees is a …
https://www.osc.ny.gov/legal-opinions/opinion-2006-1Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… Purpose of Audit The purpose of our audit was to review the Agency’s management practices for the period January 1, 2013 through November 19, 2014. … is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andSullivan County – County Jail Operations (2013M-33)
… Purpose of Audit The purpose of our audit was to examine County jail operations and related costs for the period January 1, 2011, to October 5, 2012. Background Sullivan County is located in …
https://www.osc.ny.gov/local-government/audits/county/2013/06/14/sullivan-county-county-jail-operations-2013m-33Village of Lyndonville – Leave Time Benefits and Information Technology (2012M-259)
… Purpose of Audit The purpose of our audit was to determine if leave time benefits were administered in … technology (IT) policies and procedures were adequate for the period June 1, 2007, through November 7, 2012. … Clerk-Treasurers’ leave accruals, and the payments made to them for unused leave time at separation from service, …
https://www.osc.ny.gov/local-government/audits/village/2013/03/08/village-lyndonville-leave-time-benefits-and-information-technology-2012m-259Lisbon Central School District – Medicaid Reimbursements (2022M-180)
… District (District) claimed all Medicaid reimbursements to which it was entitled. Key Findings District officials did … from the District or file Medicaid reimbursement claims to recover part of the costs associated with these services. … As a result, the District did not receive about $20,000 for reimbursements to which it was likely entitled. Although …
https://www.osc.ny.gov/local-government/audits/school-district/2023/01/27/lisbon-central-school-district-medicaid-reimbursements-2022m-180White Plains City School District – Procurement of Professional Services (2014M-240)
… period July 1, 2012 through April 30, 2014. Background The White Plains City School District is located in the city of White Plains, Westchester County. The District, which … White Plains City School District Procurement of Professional …
https://www.osc.ny.gov/local-government/audits/school-district/2014/10/31/white-plains-city-school-district-procurement-professional-services-2014mInspire (Orange County Cerebral Palsy Association) – Compliance With the Reimbursable Cost Manual
… Purpose To determine whether the costs reported by Inspire on its … array of outpatient, educational, and support services for individuals of all ages and abilities. Inspire is also an … information, including costs that Inspire reports to SED on its annual CFR. To be eligible for reimbursement, …
https://www.osc.ny.gov/state-agencies/audits/2015/12/29/inspire-orange-county-cerebral-palsy-association-compliance-reimbursable-cost-manualPayroll Forms
… Fillable PDF ) ( PDF ) AC 1394 – Application & Account for Partial Payment of Salary ( PDF ) AC 1476-P – Report of Check … ) AC 3206 – Prior Year Social Security and Medicare Tax Refund Certification - CUNY ( Fillable PDF ) ( PDF ) AC 3206 – Prior Year Social Security and Medicare Tax Refund Certification - NYS ( Fillable PDF ) AC 3300-S – …
https://www.osc.ny.gov/state-agencies/payroll/formsCity of Glen Cove – Budget Review (B7-16-12)
… of Budget Review The purpose of our budget review was to determine whether the significant revenue and expenditure projections in the City’s preliminary budget for the 2017 fiscal year are reasonable. Background The City … in Nassau County, issued debt totaling $12.8 million to liquidate various accumulated fund deficits for the fiscal …
https://www.osc.ny.gov/local-government/audits/city/2016/10/14/city-glen-cove-budget-review-b7-16-12Allegany-Limestone Central School District – Reserve Funds and Fixed Assets (2013M-228)
… which comprises nine elected members. The District’s general fund budgeted expenditures for the 2012-13 fiscal … with any outstanding debt. Four of the District’s six general fund reserves totaling approximately $1.7 million … Our review of nine assets included on the disposed asset list disclosed that five of them valued at $6,000 were still …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/20/allegany-limestone-central-school-district-reserve-funds-and-fixed-assets