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Rockville Centre Housing Authority – Claims Auditing and Cash Receipts (2017M-57)
… Purpose of Audit The purpose of our audit was to examine the Authority’s claims auditing …
https://www.osc.ny.gov/local-government/audits/public-authority/2017/06/30/rockville-centre-housing-authority-claims-auditing-and-cash-receiptsOtisco Fire District – Financial Operations (2016M-415)
… reports and ensure District audit requirements were met for the period January 1, 2015 through July 31, 2016. … Board of Fire Commissioners. Budgeted appropriations for 2016 totaled approximately $354,000. Key Findings The … had not filed an annual financial report with OSC for the years 2013 through 2015. The Board did not contract …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Analytical Reviews – Improving the Effectiveness of Your Claims Auditing Process
… in utility usage (consumption) and telephone and cell phone expenditures. Increases in expenditures for consumable …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/analytical-reviewsAppendix B — Travel References – Travel and Conference Expense Management
… Online References United States General Services … Online References …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/appendix-b-travel-referencesCity of Johnstown – Internal Controls Over Payroll (2015M-75)
… Purpose of Audit The purpose of our audit was to determine if adequate internal controls … 1, 2014 through January 31, 2015. Background The City of Johnstown is located in Fulton County and has a population … City of Johnstown Internal Controls Over Payroll 2015M75 …
https://www.osc.ny.gov/local-government/audits/city/2015/07/17/city-johnstown-internal-controls-over-payroll-2015m-75Annual Audit
… claims totaling nearly $720 million for four sole custody funds in 2017 – the Uninsured Employers Fund, the Special … Cases. Board staff enter claims data for all special funds claims into the Board’s automated payment system, where …
https://www.osc.ny.gov/state-agencies/audits/2018/07/26/annual-auditAlbany Public Library – Leave Accruals (2015M-293)
… to review the Library’s internal controls over employee leave accruals for the period January 1, 2013 through August … Key Finding The Board has not established a standard leave request form or other formal procedure for employees to request leave time and for supervisors to document, track and compare …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Lackawanna City School District - Tuition (2019M-59)
… to ensure charges are calculated correctly and supported. Address and resolve identified billing errors. Request …
https://www.osc.ny.gov/local-government/audits/school-district/2019/06/07/lackawanna-city-school-district-tuition-2019m-59Village of Springville – Procurement (2016M-330)
… Purpose of Audit The purpose of our audit was to review the Village’s purchasing practices for the period … policy. Key Recommendations Revise the procurement policy to include clear language addressing the procurement of … competition for such services. Require strict adherence to the requirements of the procurement policy. …
https://www.osc.ny.gov/local-government/audits/village/2016/12/16/village-springville-procurement-2016m-330Johnson City Central School District – Financial Condition (2015M-204)
… Purpose of Audit The purpose of our audit was to examine the District’s financial activities for the period …
https://www.osc.ny.gov/local-government/audits/school-district/2015/12/31/johnson-city-central-school-district-financial-condition-2015m-204Accounts Payable Advisory No. 69
… Subject : Required Information Related to all State Credit Cards Guidance : Guide to Financial Operations Chapter XIV.10.A – Required Information for State Credit Cards provides agencies with guidance related to required … employee information for all New York State Credit Cards, including the Citibank Procurement, Travel and …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/69-required-information-state-credit-cardsElba Fire Department – Controls Over Financial Activities (2014M-286)
… provides fire protection services for the Village and for residents outside the Village pursuant to a contract … payment to ensure that they are for appropriate purposes and supported by adequate documentation. …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/09/elba-fire-department-controls-over-financial-activities-2014mState Comptroller DiNapoli Releases Municipal & School Audits
… local government and school audits were issued. Village of Cato – Water Financial Operations (Cayuga County) The … did not effectively manage the financial operations of the water fund, establish adequate reserves or develop … and did not maintain time sheets or payroll status change forms documenting approved pay rates to support $7,220 …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-audits-2State Comptroller DiNapoli Releases Municipal & School Audits
… of recurring revenues to fund recurring expenditures. The 2026 preliminary budget includes an estimate for health … deplete the town’s general fund resources by the end of 2026. West Irondequoit Central School District – Emergency …
https://www.osc.ny.gov/press/releases/2025/11/state-comptroller-dinapoli-releases-municipal-school-audits-1State Comptroller DiNapoli Releases Audits
… have been issued. State Education Department: The Network for Children's Speech, Occupational & Physical Therapy (CTN) (2017-S-79) For the three fiscal years ended June 30, 2015, auditors … identified $707,677 in ineligible costs that CTN reported for state reimbursement. The ineligible costs included …
https://www.osc.ny.gov/press/releases/2018/07/state-comptroller-dinapoli-releases-auditsMaximus, Inc.
… the claimed savings. Background DOH added $435 million in contract amendments for services outside the scope of the … life of the contract to August 19, 2017. This is the third in a series of letters related to this contract. Key Findings … occurred because Maximus included the data centers staff in the same cost pool as bonus-eligible executives, even …
https://www.osc.ny.gov/state-agencies/audits/2015/04/23/maximus-incCity of Lackawanna – Garbage Collection Fees (2021M-206)
… for seven properties and the Treasurer did not issue bills for four of those seven properties totaling $889. While …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-lackawanna-garbage-collection-fees-2021m-206Comptroller DiNapoli Releases School Audits
… not develop and manage a comprehensive investment program to ensure interest earnings were maximized. Auditors also …
https://www.osc.ny.gov/press/releases/2019/11/comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Municipal Audits
… of Hastings-on-Hudson , Town of Marlborough , New Hyde Park Fire District , Town of Red Hook , Rockland County , City of Troy and the Village of Tuxedo Park . "In today’s fiscal climate, budget transparency and … capital improvements ($62,200), sewer repairs ($34,840), park rehabilitation ($21,262) and general maintenance …
https://www.osc.ny.gov/press/releases/2018/11/state-comptroller-dinapoli-releases-municipal-auditsState Comptroller DiNapoli Releases Audits
… Metropolitan Transportation Authority – MTA Bus Company and New York City Transit – Management and Maintenance of Non-Revenue Service Vehicles (2020-S-31) New York City Transit (Transit) and the MTA Bus Company (MTA Bus) maintain a fleet of 1,950 …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-audits