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Rainbow Rhymes Learning Center (Follow-Up)
… adequately supported, not Program appropriate, or claimed for a period for which Rainbow was not entitled to receive reimbursement. …
https://www.osc.ny.gov/state-agencies/audits/2013/06/27/rainbow-rhymes-learning-center-followSecurity and Effectiveness of Department of Motor Vehicles’ Licensing and Registration Systems (Follow-Up)
… Purpose To determine the extent of implementation of the five … systems were secure, operating effectively, and available to continue critical processing in the event of a disaster or …
https://www.osc.ny.gov/state-agencies/audits/2016/12/14/security-and-effectiveness-department-motor-vehicles-licensing-and-registration-systemsDiNapoli's Auditors Halt $25.3 Million in Suspicious Tax Refunds
… DiNapoli announced today his office stopped $25.3 million in questionable or fraudulent personal income tax refunds from being paid so far in 2015. DiNapoli's office has audited and approved 5.1 … refunds totaling $386.9 million are expected to be paid in the coming days. “Millions of honest New Yorkers are …
https://www.osc.ny.gov/press/releases/2015/04/dinapolis-auditors-halt-253-million-suspicious-tax-refundsHousing Authority Administrative Expenditures (2016-MS-2)
… report - pdf] We also issued six letter reports to the following housing authorities: Albany , Elmira , Town of Hempstead , Jamestown , Port Chester and Rome . Purpose of Audit The purpose of our audit was to determine whether housing …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/11/18/housing-authority-administrative-expenditures-2016-ms-2XIII.10 Overview – XIII. Employee Expense Reimbursement
… where an employee owes a refund to the State may occur for various reasons. For example, an employee may have: (i) received a duplicate …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiii/xiii10-overviewClarence Central School District – Financial Condition Management (2022M-46)
… year-end commitments related to unperformed contracts for goods and services totaling $3.3 million during the audit period. However, $3.2 million was unsupported or for unbudgeted purchases. In effect, officials improperly …
https://www.osc.ny.gov/local-government/audits/school-district/2022/07/01/clarence-central-school-district-financial-condition-management-2022m-46College of Nanoscale Science and Engineering – Network Security Controls
… Purpose To determine whether the network security controls at the … Nanoscale Science and Engineering (College) are sufficient to minimize the various risks associated with unauthorized … the next generation of scientists and researchers in nanotechnology. The College is a unit of the University at …
https://www.osc.ny.gov/state-agencies/audits/2013/04/25/college-nanoscale-science-and-engineering-network-security-controlsState Agencies Bulletin No. 994
… Purpose To provide agency users with an overview of the new on-line help tool Effective Date(s) Immediately … training topics, and then launch a desired topic in any of the three available playback modes – See It!, Try It!, and … the user to learn by watching an animated demonstration of tasks being performed in a simulated environment. Try It! …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/994-line-help-user-productivity-kit-upkTown of Exeter – Town Clerk/Tax Collector (2024M-15)
… complete report – pdf] Audit Objective Determine whether the Town of Exeter (Town) Town Clerk/ Tax Collector (Clerk) … accurately and in a timely manner. Key Findings The Clerk generally recorded collections accurately and … and remitted Clerk fees in a timely manner. However, the Clerk did not always deposit real property taxes in a …
https://www.osc.ny.gov/local-government/audits/town/2024/05/31/town-exeter-town-clerktax-collector-2024m-15State Comptroller DiNapoli Statement on Boeing Lawsuit Settlement
… the Fund, and the FPPA were appointed co-lead plaintiffs in the lawsuit. In a derivative lawsuit, shareholders sue a company’s board … for the company to recover the largest monetary settlement in this type of case in the Delaware Courts’ history, but …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-statement-boeing-lawsuit-settlementState Comptroller DiNapoli Releases Audits
… for this property. Auditors noted similar deficiencies in a 2014 audit. Track state and local government spending at …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-auditsTown of Delhi - Highway Department Leave Records (2020M-53)
… Department employee leave records. Leave balances for the former Deputy Highway Superintendent (Deputy) from 2015 … being properly recorded, while 89 hours was attributed to the Deputy’s failure to use sick leave for lost time due to … charged with Grand Larceny in the Third Degree. The matter is pending in court. Key Recommendations Ensure someone …
https://www.osc.ny.gov/local-government/audits/town/2022/04/01/town-delhi-highway-department-leave-records-2020m-53City of Hornell – Business Improvement District (2018M-38)
… complete report - pdf ] Audit Objective Determine whether the City of Hornell (City) Common Council (Council) provided sufficient oversight of the Business Improvement District (BID) to ensure it operated in accordance with the BID Plan (Plan). Key Findings The Council did not provide …
https://www.osc.ny.gov/local-government/audits/city/2022/04/08/city-hornell-business-improvement-district-2018m-38Town of New Baltimore – Procurement Practices (2013M-203)
… our audit was to evaluate the Town’s procurement practices for the period January 1, 2012, to March 1, 2013. Background … comprised of a Town Supervisor and four Board members. For the 2013 fiscal year, the Town’s budgeted appropriations …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-new-baltimore-procurement-practices-2013m-203Forestville Central School District – Transportation Operations and Cafeteria Financial Condition (2014M-70)
… the internal controls over cafeteria financial operations for the period July 1, 2012 through February 6, 2014. … students and 107 employees. The District’s appropriations for the 2013-14 fiscal year total $11.5 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/forestville-central-school-district-transportation-operations-andMaine-Endwell Central School District – Financial Condition (2013M-49)
… balance from $1.7 million in 2009-10 to just over $64,000 (or 0.2 percent of District expenditures) in 2011-12. Over the …
https://www.osc.ny.gov/local-government/audits/school-district/2013/05/31/maine-endwell-central-school-district-financial-condition-2013m-49East Hampton Union Free School District – Network and Financial Application Access and Information Technology Contingency Planning (2022M-8)
… District (District) officials secured user account access to the network and financial application and developed an … user account access to the financial application but did not secure user account access to the network or develop an … enabled network user accounts were not logged into in the last six months. Accounts grant access to sensitive …
https://www.osc.ny.gov/local-government/audits/school-district/2023/09/08/east-hampton-union-free-school-district-network-and-financial-applicationUse of Vendor-Supported Technology
… is a New York State public benefit corporation responsible for public transportation in Erie and Niagara counties, … availability of information. This includes requirements for ensuring systems are maintained at vendor-supported …
https://www.osc.ny.gov/state-agencies/audits/2019/12/12/use-vendor-supported-technologyV.1 Chart of Accounts (COA) Governance Overview and Policies – V. Chart of Accounts (COA) Governance
… (COA) is the foundation of the Statewide Financial System (SFS). It provides each business unit, department, fund, … The development and implementation of the COA for the SFS allows the State to realize significant benefits: … operations; and generates savings by streamlining agency administrative practices. Enhances Controls – Improves …
https://www.osc.ny.gov/state-agencies/gfo/chapter-v/v1-chart-accounts-coa-governance-overview-and-policiesHammondsport Central School District – Multiyear Planning (2024M-54)
… effect, a reservation of fund balance that is not provided for by statute and a circumvention of the 4 percent statutory … include: the maximum funding goal or annual contributions for each reserve; gains or losses on the sale of investments …
https://www.osc.ny.gov/local-government/audits/school-district/2024/08/30/hammondsport-central-school-district-multiyear-planning-2024m-54