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Volunteers of America – Greater New York, Inc. Compliance With the Reimbursable Cost Manual (2017-S-32)
To determine whether the costs reported by Volunteers of America – Greater New York, Inc. (VOA-GNY) on its Consolidated Fiscal Reports (CFRs) were reasonable...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2019-17s32.pdfBooks and Rattles, Inc. - Compliance With the Reimbursable Cost Manual (2016-S-25)
To determine whether the costs reported by Books and Rattles, Inc. (Books and Rattles) on its Consolidated Fiscal Reports (CFRs) were reasonable, necessary
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2017-16s25.pdfMaximus, Inc.
The objective of our examination was to determine whether the Department of Health (DOH) followed the proper procurement procedures when officials directed Maxi
https://www.osc.ny.gov/files/state-agencies/audits/pdf/bse-2015-08-21.pdfComptroller’s Fiscal Update: Year-End Results for State Fiscal Year 2012-13, April 2013
SFY 2012-13 brought serious budgetary challenges, including the second most expensive storm to hit the U.S. and a still-slow recovery from the Great Recession.
https://www.osc.ny.gov/files/reports/budget/pdf/budget-year-end-results-2012-13.pdfUnclaimed Consumer Credit Balances
Unclaimed property subject to Section 1314 of the Abandoned Property Law includes any consumer credit balance refund monies held or owing by corporation.
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/consumer-credit-balances.pdfHandbook for Reporters of Unclaimed Funds
New York’s Abandoned Property Law requires that organizations holding unclaimed property report such property to the New York State Comptroller’s Office of Uncl
https://www.osc.ny.gov/files/unclaimed-funds/reporters/pdf/handbook.pdfEmployer Reporting - Designation of Alternate CFO
NYSLRS employers, fill out this form to designate an alternate CFO for certifying certain professionals (form RS 2414) or employee/contractor status (RS 2415).
https://www.osc.ny.gov/files/retirement/employers/pdf/emp-reporting-alternate-cfo-designation-form.pdfWyoming County Probation Department – Restitution Payments (S9-20-4)
… the court when a probationer violated the court order and disbursed victim restitution payments promptly and appropriately. Key Findings Department officials did not … entitled. Officials did not establish adequate policies and procedures to enforce and monitor restitution …
https://www.osc.ny.gov/local-government/audits/county/2021/12/14/wyoming-county-probation-department-restitution-payments-s9-20-4Village of Old Field – Misappropriation of Village Funds and Selected Financial Operations (2013M-44)
… Pass a resolution to establish a revolving petty cash account, as required by law. …
https://www.osc.ny.gov/local-government/audits/village/2013/07/17/village-old-field-misappropriation-village-funds-and-selected-financialVillage of Montgomery – Purchasing and Information Technology (2013M-210)
… Purpose of Audit The purpose of our audit was to review internal controls over the Village’s purchasing and … 9, 2013. Background The Village of Montgomery is located in the Town of Montgomery in Orange County and has a … However, the Board-adopted procurement policy did not specify the number of quotes or request for proposals …
https://www.osc.ny.gov/local-government/audits/village/2013/10/25/village-montgomery-purchasing-and-information-technology-2013m-210Town of Shelby – Financial Management (2012M-206)
… Audit The purpose of our audit was to evaluate the Town’s accounting records and review internal controls over the … The Supervisor did not maintain accurate computerized accounting records. Because the bookkeeper did not always enter all transactions in the computerized accounting system, adjusted bank balances were approximately …
https://www.osc.ny.gov/local-government/audits/town/2013/01/04/town-shelby-financial-management-2012m-206Comptroller DiNapoli Releases School Audits
… the Mount Pleasant Cottage Union Free School District . “In an era of limited resources and increased accountability, … school finances and operations, my office continues to provide taxpayers the assurance that their money is being … lunch fund. Auditors also found that the school board has not developed a current multiyear financial plan or capital …
https://www.osc.ny.gov/press/releases/2014/03/comptroller-dinapoli-releases-school-audits-0Village of Waterville – Payroll and Time and Attendance Records (2017M-281)
… Purpose of Audit The purpose of our audit was to determine whether Village officials ensured employees’ … 31, 2017. Background The Village of Waterville is located in the Towns of Sangerfield and Marshall in Oneida County. … approximately $1.2 million. Key Findings The Board did not segregate the Clerk-Treasurer’s payroll processing duties …
https://www.osc.ny.gov/local-government/audits/village/2018/04/06/village-waterville-payroll-and-time-and-attendance-records-2017m-281Reporting of Billboard Income
… due September 1st of 2009 and 2010 and used to compute tax assessments for the 2010-11 and 2011-12 City tax years. Background Finance's Property Division (Division) … that are not present on Finance's records. Require the assessor to document verification of billboard income …
https://www.osc.ny.gov/state-agencies/audits/2013/08/15/reporting-billboard-incomeBuffalo Collegiate Charter School – Credit Cards (2022M-69)
… for School purposes. Key Findings Credit card charges were not always properly approved or adequately supported. Without … (Treasurer) did not adequately review credit card charges in a timely manner. The Treasurer reviewed credit card … Recommendations Retain sufficient supporting documentation to substantiate the appropriateness and need or purpose of …
https://www.osc.ny.gov/local-government/audits/charter-school/2022/07/15/buffalo-collegiate-charter-school-credit-cards-2022m-69Monroe County Airport Authority – Board Oversight of County Chargebacks and Professional Services (2019M-226)
… chargebacks for Monroe County (County) services and the procurement of professional services. Key Findings The Board … chargebacks prior to payment or actively oversee the procurement of professional services. As a result: The … 2018. The Board did not adopt clear professional service procurement policies. The Board could not support that …
https://www.osc.ny.gov/local-government/audits/county/2021/11/24/monroe-county-airport-authority-board-oversight-county-chargebacks-andState Comptroller DiNapoli Releases Municipal Audits
… Fire District and the Summitville Fire District . “In today’s fiscal climate, budget transparency and … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … a credit card policy, but two other commissioners were not aware of the policy and there is no record of the board …
https://www.osc.ny.gov/press/releases/2017/01/state-comptroller-dinapoli-releases-municipal-audits-1Town of Warsaw – Tax Collection Remittance (P1-24-22)
… Law). Key Findings The Clerk did not remit collections to the Town Supervisor (Supervisor) and Wyoming County … Town Law Section 35. As a result, funds were not provided to finance Town and County operations in a timely manner. The … did not remit taxes totaling approximately $1.3 million to the Supervisor at least weekly and as required by Town …
https://www.osc.ny.gov/local-government/audits/town/2025/01/17/town-warsaw-tax-collection-remittance-p1-24-22Monticello Housing Authority – Housing Choice Voucher Programs (2016M-272)
Monticello Housing Authority Housing Choice Voucher Programs 2016M272
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/10/monticello-housing-authority-housing-choice-voucher-programs-2016m-272Town of Benson – Financial Condition (2013M-77)
… the year because the Supervisor does not maintain accounting records in a timely manner. As of December 2012, the Supervisor had not made postings to the accounting records since March 2012. Because the Supervisor did not maintain the accounting records in a timely manner, she could not prepare …
https://www.osc.ny.gov/local-government/audits/town/2013/07/19/town-benson-financial-condition-2013m-77