Search
Extra-Classroom Activity (2015-MR-5)
… $64,000, or 23 percent, lacked appropriate support at the club level. Key Recommendations The Board should adopt, …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/extra-classroom-activity-2015-mr-5City of Lockport – Budget Review (B22-1-8)
… [read complete report – pdf] Purpose The purpose of our budget review was to provide an independent evaluation of the City’s proposed budget for 2023. Background Chapter 332 of the Laws of 2014, as amended by Chapter 147 of the Laws of … New York Office of the State Comptroller City of Lockport Budget Review 2022 …
https://www.osc.ny.gov/local-government/audits/city/2022/11/04/city-lockport-budget-review-b22-1-8Schuyler County Industrial Development Agency – Project and Sublease Approval and Monitoring (2014M-369)
… The Schuyler County Industrial Development Agency is an independent public corporation whose purpose is to promote, develop and assist industrial, manufacturing, … facilities. The Agency, which was created in 1971, is governed by an eight-member Board that is appointed by the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2015/04/28/schuyler-county-industrial-development-agency-project-andState Comptroller DiNapoli Releases Audits
… life or the need for more repairs. Also, there was no inventory system to track parts purchased for vehicle … Medicaid Payments for Individuals Receiving Hospice Services Covered by Medicare (Follow-Up) (2022-F-31) A prior … cost-savings opportunities, and questionable payments for services provided to recipients enrolled in Medicare-covered …
https://www.osc.ny.gov/press/releases/2023/02/state-comptroller-dinapoli-releases-auditsVillage of Depew – Internal Controls Over Capital Projects (2013M-29)
… throughout the course of each project, which often span two or more fiscal years. Rather, the Administrator recorded …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-depew-internal-controls-over-capital-projects-2013m-29Village of Penn Yan – Water Operations (2013M-104)
… The purpose of our audit was to evaluate the Village’s water operations for the period June 1, 2010, to October 11, … for 2012-13 are approximately $4.4 million and water fund appropriations are approximately $1.74 million. … sufficient financial information to appropriately monitor water financial operations. Our examination of the billing …
https://www.osc.ny.gov/local-government/audits/village/2013/07/26/village-penn-yan-water-operations-2013m-104Tuckahoe Common School District – Purchasing (2013M-158)
… comprises three elected members, with one appointed as the Chairperson. Actual expenditures for the 2011-12 fiscal year …
https://www.osc.ny.gov/local-government/audits/school-district/2013/11/08/tuckahoe-common-school-district-purchasing-2013m-158City of Lockport -- Budget Review (B7-1-14)
… 2014, as amended by Chapter 147 of the Laws of 2015 (the “Act”), authorized the City to issue debt to liquidate the … budget appear reasonable. The City did not appropriate any fund balance as a funding source in the 2018 general, water, sewer, or refuse fund budgets and the estimated unrestricted fund balance is …
https://www.osc.ny.gov/local-government/audits/city/2017/11/01/city-lockport-budget-review-b7-1-14Kenmore Housing Authority – Selected Financial Operations (2017M-157)
… Purpose of Audit The purpose of our audit was to review the Authority’s recovery fund and credit/charge card activities for the period July 1, 2015 through March 22, 2017. … Board of Commissioners, was established in 1970 to provide low-income housing for qualified individuals. …
https://www.osc.ny.gov/local-government/audits/public-authority/2018/01/26/kenmore-housing-authority-selected-financial-operations-2017m-157State Agencies Bulletin No. 1828.1
… using the Earnings Code AMS (Adjust Military Stipend). Deduction Information All general deductions for employees … 428 Dependent Care 433 Total Unemployment Ins Owed 442 Pre-Tax Adoption 500 Medicare Deficiency 501 Social Security … taxable gross subject to all employment and income taxes. Federal, State, and New York City income tax withholding will …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/18281-retroactive-salary-increases-arbitration-eligible-bu01-and-nonDiNapoli Releases City of Troy Budget Review
… reasonable, needs improvement to make it a better tool for prudently managing the city’s resources. Furthermore, the … city’s 2015 proposed budget does not appropriate enough money for contingencies to provide adequate flexibility to pay for …
https://www.osc.ny.gov/press/releases/2014/11/dinapoli-releases-city-troy-budget-reviewState Agencies Bulletin No. 1895
… of this bulletin is to provide agencies with the schedule for payroll submission and the dates for availability of payroll reports and files. Background … must follow. This bulletin provides agency entry deadlines for the following processes: Automated Interface Submission …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1895-schedule-agency-payroll-submission-and-availability-reports-and-filesAppendix A – Auditing Authority – Legal References – Improving the Effectiveness of Your Claims Auditing Process
… May be the governing board, if provided for in the city charter City comptroller (for cities governed by the Second … Class Cities Law Section 64); otherwise, depends on city charter provisions Libraries For public libraries, the …
https://www.osc.ny.gov/local-government/publications/claims-auditing-process/appendix-auditing-authority-legal-referencesChestertown Fire District – Claims Processing (2016M-387)
… The Board does not perform a deliberate audit of each claim by comparing the claim as listed on the abstract against available supporting …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/24/chestertown-fire-district-claims-processing-2016m-387Village of Northville – Joint Youth Activity Program (2016M-339)
… $37,000 for fiscal year 2015-16. Key Findings Bank statements and reconciliations were not provided to the … to the Treasurer for deposit. Key Recommendations Review bank statements in conjunction with a review of the bank reconciliations to ensure a proper review of the …
https://www.osc.ny.gov/local-government/audits/joint-activity/2016/12/09/village-northville-joint-youth-activity-program-2016m-339Village of Hunter – Cash Receipts and Board Oversight (2015M-254)
… 14, 2015. Background The Village of Hunter is located in the Town of Hunter in Greene County. The Village, which has approximately 500 …
https://www.osc.ny.gov/local-government/audits/village/2016/01/08/village-hunter-cash-receipts-and-board-oversight-2015m-254State Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced the … did not adequately monitor purchases made from a New York state contract, resulting in $2,182 being overpaid to the … or complied with the district’s procurement policy. Track state and local government spending at Open Book New York . …
https://www.osc.ny.gov/press/releases/2022/11/state-comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… and Supports (OASAS): Oversight of Chemical Dependence Residential Services (2020-S-49) OASAS is responsible for certifying residential services and issuing operating certificates. A … for certification is contingent on the results of an OASAS inspection. Auditors found OASAS is not adequately monitoring …
https://www.osc.ny.gov/press/releases/2021/12/state-comptroller-dinapoli-releases-auditsComptroller DiNapoli Releases Municipal Audits
… fiscal climate, budget transparency and accountability for our local communities is a top priority,” said DiNapoli. … municipal finances and operations, my office continues to provide taxpayers the assurance that their money is being … Accruals (Albany County) There is no procedure in place to verify that leave credits earned are in accordance with …
https://www.osc.ny.gov/press/releases/2016/02/comptroller-dinapoli-releases-municipal-audits-1Cost-Saving Ideas: Evaluating Solid Waste Collection Options
… CostSaving Ideas Evaluating Solid Waste Collection Options …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-evaluating-solid-waste-collection-options