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Town of Seneca Falls – Justice Court (2013M-89)
… 4, 2013. Background The Town of Seneca Falls is located in Seneca County, has a population of approximately 9,000 and … liabilities performed by the Court clerks. Review an audit log generated by the Court’s database management system, or a manual log maintained by the Justices and clerks, that documents the …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-seneca-falls-justice-court-2013m-89Town of Prattsville – Justice Court (2012M-243)
… the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For the audit period, …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Village of Greenwich – Justice Court Operations (2014M-023)
… Purpose of Audit The purpose of our audit was to examine internal controls over the Court’s financial … The Justice did not consistently submit monthly reports to the Justice Court Fund on time. Although the previous Justice remitted the balance of his bank account to the Village and subsequently closed the account when he …
https://www.osc.ny.gov/local-government/audits/justice-court/2014/05/30/village-greenwich-justice-court-operations-2014m-023Wyoming County Industrial Development Agency – Project Management (2015M-62)
… statutory requirements. WCIDA has not ensured that the Center Street Business Center project converting 28,000 square feet of a vacant mill into an office building is for a proper IDA purpose. Officials did not … and not-for-profit entities will be tenants in the building. If WCIDA is advised that it is not a permissible …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/09/11/wyoming-county-industrial-development-agency-projectLe Roy Fire Department Inc. – Oversight of Fire Department Finances (2014M-025)
… January 1, 2012 through December 10, 2013. Background The Le Roy Fire Department, Inc. provides fire protection services to the Village and Town of Le Roy in Genesee County. The Board of Directors generally … Le Roy Fire Department Inc Oversight of Fire Department …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/10/06/le-roy-fire-department-inc-oversight-fire-department-finances-2014m-025State Comptroller DiNapoli Releases Municipal and School Audits
… determined that six devices totaling $2,136 and one inkjet printer with an unknown cost were not recorded in the IT inventory list. Hammond Fire District – Board … audit of the secretary-treasurer’s financial records. In addition, one board member has not yet completed the …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-audits-0DiNapoli: Ralph Lauren Should Ensure Human and Worker Rights are Upheld in its Operations
… its operations and supply chain. “The devastating loss of life in the Rana Plaza garment factory collapse in Bangladesh … still reverberates,” Comptroller DiNapoli said. “As global investors, the New York Common Retirement Fund …
https://www.osc.ny.gov/press/releases/2014/08/dinapoli-ralph-lauren-should-ensure-human-and-worker-rights-are-upheld-its-operationsState Comptroller DiNapoli Releases School Audits
… School District , Ossining Union Free School District , Pine Bush Central School District and the Stillwater Central … appropriations, exceeding the 4 percent statutory limit. Pine Bush Central School District – Claims Audit Process … Free School District Ossining Union Free School District Pine Bush Central School District and the Stillwater Central …
https://www.osc.ny.gov/press/releases/2017/10/state-comptroller-dinapoli-releases-school-audits-1DiNapoli: Fire Department Treasurer Arrested for Stealing Public Funds
… with two counts of grand larceny in the third degree (class D felony), 42 counts of forgery in the first degree (class C felony) and two counts of falsifying business records in the first degree (class E felony) for allegedly stealing nearly $50,000 in …
https://www.osc.ny.gov/press/releases/2014/07/dinapoli-fire-department-treasurer-arrested-stealing-public-fundsState Comptroller Thomas P. DiNapoli Statement on NYC's FY 2025 Preliminary Budget
… and to restore earlier reductions. However, the size and duration of restorations and new agency spending, including … by uncertainty. The city must keep an eye towards the preservation of critical services and be transparent about …
https://www.osc.ny.gov/press/releases/2024/01/state-comptroller-thomas-p-dinapoli-statement-nycs-fy-2025-preliminary-budgetV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… The Chart of Accounts (COA) is the foundation of the Statewide Financial System (SFS). It provides each … to identify financial transactions. Centralized governance of the COA will ensure continued consistency within the State … The Chart of Accounts COA is the foundation of the Statewide Financial …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesVII.10.A Cash Advance Overview – VII. State Revenues and Appropriated Loan Receivables
… and Annual Confirmation of this Chapter; Advance funds should never be commingled with any other moneys in the … or facility; and Annual review of the use of advance funds to determine the appropriate funding levels. Cash … payments, and professional services. Advance account funds are established from money (excluding federal funds) …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10a-cash-advance-overviewExamination of Travel Expenses
This is a continuation of our examination detailed in Report 2015BSE104 which outlined our findings regarding travel expenses incurred by a Department employ
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/examination-travel-expensesMedicaid Overpayments for Non-Emergency Out-of-State Inpatient Services (Follow-Up)
… Purpose To determine the extent of implementation of the four … Medicaid made potential overpayments totaling $9.2 million to out-of-state hospitals because the Department did not use … audit report contained recommendations for the Department to recover improper Medicaid payments and adhere to …
https://www.osc.ny.gov/state-agencies/audits/2013/03/11/medicaid-overpayments-non-emergency-out-state-inpatient-services-followTravel Advisory No. 2
… Official Station Office of the State Comptroller (OSC) Travel Manual Guidance : In accordance with the OSC Travel Manual an employee’s official station (i.e., usual … and not for the convenience of an employee or to maximize travel expense reimbursement. In most cases, the official …
https://www.osc.ny.gov/state-agencies/advisories/travel-advisory/2-taxable-travelGeorgetown Fire District – Board Oversight (2014M-264)
… prepared and filed in a timely manner. The Board did not annually audit the Treasurer’s financial records or hire an … financial reports are filed with OSC in a timely manner. Annually audit the Treasurer’s financial records and document …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/12/19/georgetown-fire-district-board-oversight-2014m-264Wayne County – Financial Management (2012M-249)
… determination of a reasonable level of unexpended surplus funds to be maintained, as well as to address the accumulation of and use of moneys in reserve funds. Review all reserves annually and determine if the …
https://www.osc.ny.gov/local-government/audits/county/2013/04/12/wayne-county-financial-management-2012m-249Wayne Central School District – Financial Management (2012M-229)
… balance that was not needed to fund the budget, created fake encumbrances (by at least $3.1 million for the 2009-10 …
https://www.osc.ny.gov/local-government/audits/school-district/2013/03/22/wayne-central-school-district-financial-management-2012m-229Town of Summerhill – Fund Balance and Budget Monitoring (2013M-27)
Town of Summerhill Fund Balance and Budget Monitoring 2013M27
https://www.osc.ny.gov/local-government/audits/town/2013/05/17/town-summerhill-fund-balance-and-budget-monitoring-2013m-27Village of Belmont – Water and Sewer Operations (2014M-101)
… operations for the period June 1, 2012 through February 20, 2014. Background The Village of Belmont is located in … 5, 2013, the Village had 127 overdue accounts totaling $20,962; only two accounts for $238 were being relevied on the …
https://www.osc.ny.gov/local-government/audits/village/2014/08/22/village-belmont-water-and-sewer-operations-2014m-101