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Newfield Fire Company, Inc. - Internal Controls Over Financial Activity (2014M-346)
… Purpose of Audit The purpose of our audit was to review controls over cash receipts and disbursements for … by a 10-member Board of Directors, contracts with the Town to provide fire protection and emergency services. Budgeted … the independent auditor did not have procedures in place to obtain or review canceled check images, and adequate …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2015/01/30/newfield-fire-company-inc-internal-controls-over-financialTown of Chester – Time and Attendance Records (2017M-287)
… over employee time and attendance and leave records for the period January 1, 2016 through October 2, 2017. … an elected five-member Town Board. Budgeted appropriations for 2017 totaled approximately $11.8 million. Key Findings … Recommendations Implement comprehensive written procedures for time and attendance. Require all employees to complete …
https://www.osc.ny.gov/local-government/audits/town/2018/03/02/town-chester-time-and-attendance-records-2017m-287Greenwich Central School District – Claims Auditing (2016M-37)
… Argyle, Cambridge, Easton, Fort Edward, Greenwich, Hebron, Jackson and Salem in Washington County. The District, which …
https://www.osc.ny.gov/local-government/audits/school-district/2016/06/17/greenwich-central-school-district-claims-auditing-2016m-37Albany Public Library – Leave Accruals (2015M-293)
… other formal procedure for employees to request leave time and for supervisors to document, track and compare leave requests to electronic time sheets. Key Recommendation Develop and implement a uniform set of procedures for requesting and …
https://www.osc.ny.gov/local-government/audits/library/2016/02/12/albany-public-library-leave-accruals-2015m-293Ravena-Coeymans-Selkirk Central School District – Payroll (2015M-326)
… Towns of Coeymans, Bethlehem and New Scotland in Albany County and New Baltimore in Greene County. The District, which operates four schools with …
https://www.osc.ny.gov/local-government/audits/school-district/2016/03/11/ravena-coeymans-selkirk-central-school-district-payroll-2015m-326Haverstraw-Stony Point Central School District – Financial Condition (2014M-275)
… elected members. The Board President is the District’s chief financial officer. For the 2014-15 fiscal year, the District’s operating budget is approximately $208 million. Key Finding …
https://www.osc.ny.gov/local-government/audits/school-district/2014/12/05/haverstraw-stony-point-central-school-district-financial-condition-2014mWest Hempstead Water District – Life Insurance (2016M-393)
… of our audit was to examine the District’s provision of life insurance policies as a fringe benefit for the period … Key Finding The District paid for individual whole life insurance coverage for seven individuals, even though there was statutory authority only to provide group life insurance. Key Recommendation Review the life insurance …
https://www.osc.ny.gov/local-government/audits/district/2017/03/03/west-hempstead-water-district-life-insurance-2016m-393State Comptroller Thomas P. DiNapoli Statement on NYC Finances
… federal pandemic aid. “Significant risks are on the horizon, however. Unbudgeted costs for housing asylum seekers …
https://www.osc.ny.gov/press/releases/2023/09/state-comptroller-thomas-p-dinapoli-statement-nyc-financesAccounts Payable Advisory No. 13
… It has come to our attention that several agencies have disabled or "turned off" the matching option on many POs/vouchers created in SFS. … amounts; and Assurance that total expenditure against a PO does not go over the total encumbrance. Agencies that …
https://www.osc.ny.gov/state-agencies/advisories/accounts-payable-advisory/13-voucher-matching-process-required-sfsComptroller DiNapoli Releases Municipal Audits
… adopt an investment policy or a code of ethics; issue a W-2 form for the treasurer’s wages; perform a thorough audit of …
https://www.osc.ny.gov/press/releases/2014/02/comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases State Audits
… New York State Comptroller Thomas P. DiNapoli announced today … of the Public Housing Modernization Program at the New York City Housing Authority (NYSCHA) (2014-S-21) DHCR … New York State Comptroller Thomas P DiNapoli announced today …
https://www.osc.ny.gov/press/releases/2015/09/comptroller-dinapoli-releases-state-auditsSex Offender Registration (2014-MS-2)
… must comply with DCJS registration requirements including address verification, notification of change of address, and Registry photograph updates. DCJS notifies local …
https://www.osc.ny.gov/local-government/audits/city/2014/09/17/sex-offender-registration-2014-ms-2State Comptroller DiNapoli Releases School Audits
… been issued. Gorham-Middlesex Central School District – Online Banking Access (Ontario County) District officials did not ensure online banking access was limited to board-authorized users … others inappropriately had administrative permissions to bank accounts. Discovery Charter School – Network and …
https://www.osc.ny.gov/press/releases/2023/03/state-comptroller-dinapoli-releases-school-auditsState Comptroller DiNapoli Releases Audits
… to children with disabilities who are 3 and 4 years old. The New York City Department of Education refers …
https://www.osc.ny.gov/press/releases/2022/03/state-comptroller-dinapoli-releases-audits-0State Comptroller DiNapoli Releases Audits
New York State Comptroller Thomas P DiNapoli announced today the following audits and examinations have been issued
https://www.osc.ny.gov/press/releases/2018/01/state-comptroller-dinapoli-releases-auditsState Comptroller DiNapoli Releases School District Audits
… user accounts to prevent unauthorized use, access and loss. Officials also did not periodically review and disable unneeded network user accounts. The audit found … 46 unenrolled students had active network user accounts and 13 former employees who left between 2013 and 2020 also …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-school-district-audits-0Comptroller DiNapoli Releases School District Audits
… New York State Comptroller Thomas P. DiNapoli today announced … New York State Comptroller Thomas P DiNapoli today announced …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Comptroller DiNapoli Releases Audits
… of Resident Care-Related Medical Equipment in Nursing Homes (Follow-Up) (2019-F-35) An audit issued in September … that weaken its ability to effectively monitor nursing homes’ equipment inspection, testing and maintenance …
https://www.osc.ny.gov/press/releases/2019/12/state-comptroller-dinapoli-releases-auditsLocal Government – 2022 Financial Condition Report
… Major Local Revenue Sources Remained Fairly Stable Real property … tax revenues were mostly unaffected by COVID-19 in local fiscal years ending (LFY) in 2020. As the single largest source of revenue for local governments, real property taxes accounted for $37 …
https://www.osc.ny.gov/reports/finance/2022-fcr/local-governmentCost-Saving Ideas: School District Auditing – Internal Auditor
… from the NYSED Office of Education Management’s website or by phone at (518) 474-6541. Inter-municipal and …
https://www.osc.ny.gov/local-government/publications/cost-saving-ideas-school-district-auditing-internal-auditor