Search
Greene County Industrial Development Agency – Management Practices (2013M-95)
… related to the construction and renovation of a ski facility; a lease and PILOT agreement relating to the construction of an aircraft component assembly facility; and the sale of land, a line-of-credit and the …
https://www.osc.ny.gov/local-government/audits/industrial-development-agency/2014/03/04/greene-county-industrial-development-agency-managementComptroller DiNapoli Releases School Audits
… New York State Comptroller Thomas P. DiNapoli today announced … his office completed audits of the Bethpage Union Free School District , Commack Union Free School District and …
https://www.osc.ny.gov/press/releases/2015/08/comptroller-dinapoli-releases-school-auditsComptroller DiNapoli Releases Municipal Audits
… New York State Comptroller Thomas P. DiNapoli today announced his office completed audits of the Town of … The board acted outside its authority when it provided the highway superintendent with bonuses totaling $1,200 for … rendered. Further, the board inappropriately allowed the highway superintendent to use $6,000 in proceeds from the …
https://www.osc.ny.gov/press/releases/2014/09/comptroller-dinapoli-releases-municipal-audits-0Bilinguals Inc. – Compliance With the Reimbursable Cost Manual
… State Education Law, SED establishes reimbursement rates for special education providers based on the financial information reported in their CFRs. For the three fiscal years ended June 30, 2011, Bilinguals' … that did not comply with Manual guidelines; $29,722 paid for the personal benefit of Bilinguals officials and staff, …
https://www.osc.ny.gov/state-agencies/audits/2014/06/26/bilinguals-inc-compliance-reimbursable-cost-manualState Comptroller DiNapoli Releases Municipal Audits
… with the procurement policy. As a result, taxpayers do not have assurance that goods and services are purchased …
https://www.osc.ny.gov/press/releases/2023/01/state-comptroller-dinapoli-releases-municipal-auditsComptroller DiNapoli Releases School Audits
… , Orchard Park Central School District , Oysterponds Union Free School District and the Salem Central School … East Moriches Central School District – Budget Review (Suffolk County) Auditors found that the significant revenue and …
https://www.osc.ny.gov/press/releases/2014/04/comptroller-dinapoli-releases-school-auditsArgyle Central School District – Internal Controls Over Payroll (2014M-051)
… to indicate that she had reviewed them. District officials do not periodically review leave accrual records. Key … payroll duties so that this individual does not control all aspects of payroll transactions. If it is not …
https://www.osc.ny.gov/local-government/audits/school-district/2014/07/25/argyle-central-school-district-internal-controls-over-payroll-2014m-051Town of Prattsville – Justice Court (2012M-243)
… our audit period, the Town had two elected Justices, Robert Blain and Donald Olson, who shared a court clerk. For …
https://www.osc.ny.gov/local-government/audits/town/2013/03/01/town-prattsville-justice-court-2012m-243Town of Rossie – Records and Reports and Cash Disbursements (2013M-168)
… our audit was to evaluate the Town’s financial operations for the period January 1, 2011, through December 31, 2012. … 2012 budgeted operating expenditures totaled $200,296 for the general fund and $288,160 for the highway fund. Key Findings The Supervisor did not …
https://www.osc.ny.gov/local-government/audits/town/2013/10/04/town-rossie-records-and-reports-and-cash-disbursements-2013m-168Village of Forestville – Water Fund (2012M-207)
… Village’s controls over the billing and collection process for the period June 1, 2010, through July 31, 2012. … four Trustees. General fund and water fund appropriations for the 2012-13 fiscal year totaled $345,800 and $152,940, … to the Village’s water system and obtained funding for the project from the Environmental Facilities Corporation …
https://www.osc.ny.gov/local-government/audits/village/2013/02/15/village-forestville-water-fund-2012m-207Town of Deerfield – Financial Management and Fuel Inventory (2012M-253)
… was to assess the Town's financial management and fuel inventory records for the period January 1, 2011, to July 31, … Effective May 2012, the Town installed a computerized system to maintain similar records. However, the Highway …
https://www.osc.ny.gov/local-government/audits/town/2013/03/15/town-deerfield-financial-management-and-fuel-inventory-2012m-253City of North Tonawanda – Financial Operations (2012M-203)
… maintain records indicating they sought written or verbal quotes, as required by the purchasing policy. We tested 24 … did not maintain a record of the verbal or written quotes required by the procurement. Key Recommendations … department heads obtain the required verbal or written quotes for the procurement of goods not subject to …
https://www.osc.ny.gov/local-government/audits/city/2013/02/08/city-north-tonawanda-financial-operations-2012m-203Compliance With Executive Order 95 (Open Data)
… 95), including providing, in a timely manner, publishable State data to the Office of Information Technology Services … EO 95, issued March 11, 2013, established an Open Data Website ( Open Data ) for the collection and public dissemination of …
https://www.osc.ny.gov/state-agencies/audits/2021/02/08/compliance-executive-order-95-open-dataChildren's Development Group, PLLC – Compliance With the Reimbursable Cost Manual
… 2016, we identified $166,676 in reported costs that did not comply with SED’s requirements and are therefore not eligible for reimbursement. The $166,676 … in personal service costs for which CDG could not provide appropriate supporting documentation …
https://www.osc.ny.gov/state-agencies/audits/2019/12/11/childrens-development-group-pllc-compliance-reimbursable-cost-manualTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… activities and internal controls over online banking for the period January 1, 2011, to July 31, 2012. Background … Johnsburg is located in Warren County and is governed by a Town Board which comprises an elected Town Supervisor … bank reconciliations without any supervision, there is a risk that she could initiate and conceal inappropriate …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6Village of Chatham – Internal Controls Over Selected Financial Activities (2013M-132)
… 26, 2012. Background The Village of Chatham is located in Columbia County. The Village is governed by an elected Board … proper accounting and reporting of financial activities. Bank reconciliations were not documented for Justice Harrison’s account, and monthly bank reconciliations of Justice Portin’s account showed a …
https://www.osc.ny.gov/local-government/audits/village/2013/08/23/village-chatham-internal-controls-over-selected-financial-activities-2013m-132Behavior Analysts of New York, LLC – Compliance With the Reimbursable Cost Manual
… whether reported costs submitted by Behavior Analysts of New York, LLC (BANY) on its Consolidated Fiscal Report (CFR) were … based on financial information, including costs, that BANY reports to SED on its annual CFR. To be eligible for …
https://www.osc.ny.gov/state-agencies/audits/2020/01/31/behavior-analysts-new-york-llc-compliance-reimbursable-cost-manualVillage of Middleport – Water and Sewer Rents (2013M-313)
… As of September 13, 2013 she had not recorded any cash receipts for the 2013-14 fiscal year, which began June 1, and the most recent recorded cash disbursements were through July 2013. The …
https://www.osc.ny.gov/local-government/audits/village/2014/01/24/village-middleport-water-and-sewer-rents-2013m-313State Comptroller DiNapoli Releases School District Audits
… years 2016-17 through 2018-19. The board has not adopted an adequate multiyear financial plan. Wyandanch Union Free …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-1Controls Over Unclaimed Bottle Deposits (Follow-Up)
… (Report 2016-S-96 ). Background The Department of Taxation and Finance (Department) is responsible for enforcing certain … all deposit initiators to register with the Department and remit 80 percent of any unclaimed bottle deposits to the … quarterly reports. The Department collected $117.7 million and $112.9 million in unclaimed bottle deposits in the State …
https://www.osc.ny.gov/state-agencies/audits/2019/10/15/controls-over-unclaimed-bottle-deposits-follow