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Village of Whitney Point – Cash Disbursements (2013M-69)
… the Village’s internal controls over cash disbursements for the period June 1, 2011, through January 29, 2013. … of four Trustees and a Mayor. The Village’s annual budget for the 2012-13 fiscal year was $1.22 million. Key Findings … a thorough and deliberate audit of the claims presented for payment and therefore, did not ensure that disbursements …
https://www.osc.ny.gov/local-government/audits/village/2013/04/26/village-whitney-point-cash-disbursements-2013m-69Town of Greene – Budget Practices (2016M-409)
… our audit was to examine Town officials’ budget practices for the four major operating funds, which include the general … and the general and highway town-outside-village funds, for the period January 1, 2015 through October 11, 2016. … an elected five-member Town Board. Budgeted appropriations for 2017 total approximately $2.3 million. Key Findings The …
https://www.osc.ny.gov/local-government/audits/town/2017/11/21/town-greene-budget-practices-2016m-409COLA – Child Center of New York
… was properly spent in accordance with the COLA Guidance for Submitting Claims that DOH issued for fiscal years 2013-14. Background Each fiscal year, DOH makes COLA payments to not-for-profit contractors with an eligible contract. DOH’s …
https://www.osc.ny.gov/state-agencies/audits/2016/10/11/cola-child-center-new-yorkDolgeville Central School District – System Access Controls (2016M-265)
… District’s financial system and student information system for the period July 1, 2014 through April 15, 2016. … seven-member Board of Education. Budgeted appropriations for the 2015-16 fiscal year totaled approximately $19 … users were assigned more access permissions than needed for their job duties. District officials did not regularly …
https://www.osc.ny.gov/local-government/audits/school-district/2017/01/06/dolgeville-central-school-district-system-access-controls-2016m-265Village of Brookville – Board Oversight (2015M-45)
… was to examine the Board’s oversight of Village activities for the period June 1, 2013 through June 30, 2014. Background … five-member Board of Trustees. Budgeted appropriations for the 2014-15 fiscal year totaled approximately $4.4 … funds totaling $2.4 million without a long-term plan for its use. The Board has not annually audited, or provided …
https://www.osc.ny.gov/local-government/audits/village/2015/06/12/village-brookville-board-oversight-2015m-45DiNapoli Releases Municipal Audits
… such as establishing a comptroller position responsible for auditing claims or retaining the legislature’s claims … budgeted revenues and expenditures with operating results for 2013 through 2017 and found that expenditure estimates were generally reasonable except for police special detail. However, the board underestimated …
https://www.osc.ny.gov/press/releases/2019/03/dinapoli-releases-municipal-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … Controls Over Payroll (Fulton County) Key controls for payroll processing were not appropriately designed and … payroll duties, management oversight was lacking. For example, city officials did not compare processed payroll …
https://www.osc.ny.gov/press/releases/2015/07/comptroller-dinapoli-releases-municipal-audits-0City of Newburgh -- Budget Review (B18-6-12)
… and expenditure projections in the City’s proposed budget for the 2019 fiscal year are reasonable. Background The City … annual budgets must be submitted to the State Comptroller for examination and recommendations. Key Findings The … reasonable. However, there were errors in the projections for expenditures that should be addressed prior to adoption …
https://www.osc.ny.gov/local-government/audits/city/2018/11/16/city-newburgh-budget-review-b18-6-12Medicaid Program – Medicaid Claims Processing Activity October 1, 2014 Through March 31, 2015
… To determine whether the Department of Health’s eMedNY system reasonably ensured that Medicaid claims were submitted by approved providers, were processed … The Department’s eMedNY computer system processes Medicaid claims submitted by providers for services rendered to …
https://www.osc.ny.gov/state-agencies/audits/2015/12/08/medicaid-program-medicaid-claims-processing-activity-october-1-2014-through-march-31-2015City of Glen Cove -- Budget Review (B17-7-12)
… expenditure projections in the City’s preliminary budget for the 2018 fiscal year are reasonable, and whether the City … million to liquidate various accumulated fund deficits for the fiscal year ending December 31, 2006. New York State … to fund operating deficits to submit their proposed budget for the next fiscal year to the State Comptroller for review …
https://www.osc.ny.gov/local-government/audits/city/2017/10/13/city-glen-cove-budget-review-b17-7-12Schuyler County Sheriff’s Department – Payroll, Civil Fees and Bail (2013M-120)
… of our audit was to examine the Department’s operations for the period January 1, 2011, to February 28, 2013. … functions. The County’s budgeted appropriations for 2013 are $45.2 million. The County Sheriff’s Department … Key Findings The County entered into an improper contract for security services with Watkins Glen International (WGI), …
https://www.osc.ny.gov/local-government/audits/county/2013/08/02/schuyler-county-sheriffs-department-payroll-civil-fees-and-bail-2013m-120Comptroller DiNapoli Releases School Audits
… computer equipment to be tracked efficiently. Except for minor issues, the district’s computer inventory is … (Nassau County) The board has adopted a purchasing policy for the procurement of goods and services, but do not have written guidelines or procedures for seeking competition for purchases that are not subject to …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-school-audits-1Town of Monroe – Water System Accountability and Electricity Cost Savings (2012M-227)
… in its water operations and reduce electricity costs for the period January 1, 2011 to January 31, 2012. … Town reported general fund expenditures of $4.9 million for the fiscal year ending December 31, 2011. Key Findings Town officials did not have written procedures for reconciling the water processed by its water system and …
https://www.osc.ny.gov/local-government/audits/town/2013/02/15/town-monroe-water-system-accountability-and-electricity-cost-savings-2012m-227College of Mount Saint Vincent – Tuition Assistance Program
… and Regulations when certifying Manhattan campus students for State-funded Tuition Assistance Program (TAP) awards. … is approximately 1,800 students and the annual tuition for full-time study is about $27,860. TAP is an entitlement program designed to provide funds for paying tuition costs to eligible students. Schools …
https://www.osc.ny.gov/state-agencies/audits/2013/05/09/college-mount-saint-vincent-tuition-assistance-programThe Arc Erie County New York – Compliance With the Reimbursable Cost Manual
… the expenses reported on ARC Erie’s 2018 and 2019 CFRs for the fiscal year ended June 30, 2019. About the Program Arc Erie is an SED-approved, not-for-profit special education provider located in … RCM regarding eligibility and documentation requirements. For the fiscal year ended June 30, 2019, Arc Erie reported …
https://www.osc.ny.gov/state-agencies/audits/2022/12/06/arc-erie-county-new-york-compliance-reimbursable-cost-manualComptroller DiNapoli Releases Municipal Audits
… County) The town did not have a written agreement or basis for rates charged to the Department of Corrections and Community Supervision DOCCS for sewer services. The town also charged sewer district … found the health insurance overpayments included $19,400 for ineligible individuals. In addition, direct supervisors …
https://www.osc.ny.gov/press/releases/2019/12/comptroller-dinapoli-releases-municipal-audits-1Accounts Payable Advisory No. 53
… Comptroller (OSC) has updated the policy and procedures for processing general purchase requisitions for centralized contract purchases from value-added resellers. For more information, please see Chapter XI-A, Section 2 - …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/53-purchase-requisitions-and-purchase-ordersSUNY Bulletin No. SU-324
… is to notify agencies of the new voluntary deduction code for short term disability, critical care, and term life … Professions (UUP) in Bargaining Unit 08 will be eligible for the new deduction code. Effective Dates: Effective for Administration paychecks dated March 2, 2022. OSC …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-university-new-york/su-324-new-voluntary-insurance-deduction-code-523-employeesAlbany Parking Authority – Cash Collections (2016M-181)
… audit was to review the Authority’s cash receipt process for the period January 1, 2015 through January 31, 2016. … to construct, operate and maintain locations in the City for parking and storing of motor vehicles. The operating budget for 2016 totaled approximately $7.4 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/08/05/albany-parking-authority-cash-collections-2016m-181Village of Newark Valley – Capital Planning (2016M-289)
… purpose of our audit was to review the planning process for capital improvements for the period March 1, 2015 through June 30, 2016. … of a Mayor and four Trustees. Budgeted appropriations for the general, water and solid waste funds for the 2016-17 …
https://www.osc.ny.gov/local-government/audits/village/2016/11/18/village-newark-valley-capital-planning-2016m-289