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Town of Sheridan – Disbursements (2023M-101)
… report – pdf] Audit Objective Determine whether Town of Sheridan (Town) claims and payroll-related disbursements were … Determine whether Town of Sheridan Town claims and payrollrelated disbursements were …
https://www.osc.ny.gov/local-government/audits/town/2023/12/22/town-sheridan-disbursements-2023m-101Town of Grand Island – Physical Accessibility to Programs and Services (S9-24-44)
… Grand Island (Town) officials could take additional steps to increase physical accessibility to programs and services provided at selected Town … Town officials could consider taking additional steps to increase physical accessibility at selected Town … of Grand Island Town officials could take additional steps to increase physical accessibility to programs and services …
https://www.osc.ny.gov/local-government/audits/statewide-audit/2025/03/07/town-grand-island-physical-accessibility-programs-and-services-s9-24-44Village of Skaneateles – Claims Auditing (2024M-68)
… could be made and goods or services may not be procured in the taxpayers’ best interest. Recommendations The audit …
https://www.osc.ny.gov/local-government/audits/village/2024/09/06/village-skaneateles-claims-auditing-2024m-68Village of Lake George – Records and Reports (2024M-82)
… – pdf] Audit Objective Determine whether the Village of Lake George (Village) Treasurer maintained complete, accurate … Determine whether the Village of Lake George Village Treasurer maintained complete accurate … to allow the Village Board Board to effectively manage the Villages financial operations …
https://www.osc.ny.gov/local-government/audits/village/2024/09/13/village-lake-george-records-and-reports-2024m-82Ischua Fire District – Internal Controls Over Financial Operations (2013M-367)
… distinct and separate from the Town of Ischua and located in Cattaraugus County. The Board of Fire Commissioners …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/02/19/ischua-fire-district-internal-controls-over-financial-operations-2013m-367Columbia County Department of Weights and Measures –Internal Controls Over Revenue Collection (2013M-400)
… The Department does not charge inspection fees up to the maximum amounts permitted by Regulation. If the Department … and regularly review and update them. Consider whether penalty and fee schedules should be amended so that the Department can …
https://www.osc.ny.gov/local-government/audits/county/2014/05/02/columbia-county-department-weights-and-measures-internal-controls-over-revenueTown of Minisink – Payroll and Fire Protection and Ambulance Contracts (2017M-14)
… of our audit was to review controls over payroll and fire protection and ambulance contracts for the period January 1, … hearings as required before entering into and signing fire protection and ambulance service contracts. Key … Town of Minisink Payroll and Fire Protection and Ambulance Contracts 2017M14 …
https://www.osc.ny.gov/local-government/audits/town/2017/11/22/town-minisink-payroll-and-fire-protection-and-ambulance-contracts-2017m-14DiNapoli: School District and Big City Tax Levy Cap at 2% for Second Straight Year
… Factors Track state and local government spending at Open Book New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local …
https://www.osc.ny.gov/press/releases/2023/01/dinapoli-school-district-and-big-city-tax-levy-cap-2-percent-second-straight-yearReview of Trivision Tek Group, Inc.
… hired to provide consulting services for the Medicaid Data Warehouse under both GDA X199 with ESD and as a subcontractor … with multiple funding sources to ensure ESD does not pay contractors for services paid or payable from other …
https://www.osc.ny.gov/state-agencies/audits/2016/06/16/review-trivision-tek-group-incTown of Jay – Records and Reports (2023M-22)
… report - pdf] Audit Objective Determine whether the Town of Jay (Town) Supervisor maintained complete, accurate and … and reports to manage the Town’s financial operations. Of the 15 asset and liability accounts we reviewed as of December 31, 2021 and October 31, 2022, five accounts were …
https://www.osc.ny.gov/local-government/audits/town/2023/06/30/town-jay-records-and-reports-2023m-22Town of Owego Fire District – Board Oversight (2013M-26)
… separate from the Town of Owego and Tioga County, in which it is located. The Board of Fire Commissioners consists of …
https://www.osc.ny.gov/local-government/audits/fire-district/2013/04/19/town-owego-fire-district-board-oversight-2013m-26Town of Butler – Highway Asset Accountability (2024M-115)
… complete an inventory list of highway machinery, tools and equipment or provide one to the Town Board (Board) since … determine whether the unaccounted-for diesel fuel was used properly, stolen or caused by a leak in the in-ground … inventory that includes all machinery, tools and equipment and prepare periodic fuel reconciliations. Town …
https://www.osc.ny.gov/local-government/audits/town/2024/12/24/town-butler-highway-asset-accountability-2024m-115Brookhaven Fire District – Procurement and Information Technology (2014M-339)
… Bovina Fire District Fund Balance 2015M138 …
https://www.osc.ny.gov/local-government/audits/fire-district/2015/02/27/brookhaven-fire-district-procurement-and-information-technology-2014m-339Erie 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services (BOCES) – Adult Education Program and Professional Services (2016M-206)
… education program and the procurement of professional services for the period July 1, 2014 through March 16, 2016. … 2-Chautauqua-Cattaraugus Board of Cooperative Educational Services is a public organization created to provide shared educational programs and services to 27 components school districts. BOCES is governed …
https://www.osc.ny.gov/local-government/audits/boces/2016/11/10/erie-2-chautauqua-cattaraugus-board-cooperative-educational-services-boces-adultCity of Niagara Falls – Financial Management and Information Technology (2013M-47)
… The City has had a pattern of structural budget deficits, meaning recurring revenues were not sufficient to fund …
https://www.osc.ny.gov/local-government/audits/city/2013/06/04/city-niagara-falls-financial-management-and-information-technology-2013m-47State Comptroller DiNapoli Releases Audits
… and contracts. Wayne Central School District – Property Disposal (Steuben County) The school board and district … of district property. Auditors examined the district’s disposal of fifteen school buses and seven automated external … disposed of the property without exploring alternative disposal methods. As a result, district officials do not have …
https://www.osc.ny.gov/press/releases/2022/02/state-comptroller-dinapoli-releases-audits2015 Year End Report
… enter workers’ compensation claims data into the Board’s automated payment system, where the claims are subjected to … 798 potential duplicate payments totaling nearly $2 million. Of the 798 payments, the Board confirmed 417 …
https://www.osc.ny.gov/state-agencies/audits/2016/05/09/2015-year-end-reportMonroe 1 Board of Cooperative Educational Services – Procurement of Professional Services (2016M-176)
… Key Findings The purchasing policy and regulations do not indicate when or at what monetary threshold it is appropriate to use written RFPs … or written or verbal quotes; the policy and regulations do not outline the specific documentation requirements to be …
https://www.osc.ny.gov/local-government/audits/boces/2016/07/29/monroe-1-board-cooperative-educational-services-procurement-professional-servicesAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… internal controls over departmental cash receipts. Open swim program cash receipts were not properly accounted for, were substituted by the open swim program coordinator with personal checks and were not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedUnited HealthCare – Compensation and Benefit Costs for the Empire Plan for the Period January 1, 2008 through December 31, 2010
… contractor must maintain complete and accurate records to support its claims for six years. Key Findings For portions … data to support the charges for time worked by claims and call center staff assigned to the Empire Plan. United did … charges for the compensation and benefits of claims and call center employees who administer the Empire Plan’s …
https://www.osc.ny.gov/state-agencies/audits/2013/04/10/united-healthcare-compensation-and-benefit-costs-empire-plan-period-january-1-2008-through