Search
Geneva Housing Authority – Cash Receipts (2015M-160)
… was to evaluate the Authority’s cash receipts process for the period October 1, 2013 through June 11, 2015. … Authority’s low-income housing program’s operating budget for the 2014-15 fiscal year totaled approximately $3.2 … insufficient. The Authority does not follow procedures for depositing cash that exceeds the policy’s overnight cash …
https://www.osc.ny.gov/local-government/audits/public-authority/2015/11/13/geneva-housing-authority-cash-receipts-2015m-160Washington County – Procurement (2017M-224)
… County did not competitively bid six purchases and public works contracts totaling $272,115. The County did not obtain … are adhered to when purchasing goods or entering public works contracts. Ensure that County officials and employees …
https://www.osc.ny.gov/local-government/audits/county/2018/02/02/washington-county-procurement-2017m-224West Valley Central School District – Financial Management (2013M-178)
… Purpose of Audit The purpose of our audit was to evaluate the District’s financial operations including the … The West Valley Central School District is located in Cattaraugus County. The District is governed by the Board … million in Board-appropriated unexpended surplus funds was not needed to fund District operations. Because the amount of …
https://www.osc.ny.gov/local-government/audits/school-district/2013/12/06/west-valley-central-school-district-financial-management-2013m-178State Agencies Bulletin No. 1899
… Purpose The purpose of this bulletin is to notify agencies that OSC will be unable to print SFS checks for Payroll Check Reissues, Reversals, … for any reason, whose Direct Deposit is reversed due to an overpayment, who request a check exchange, and who …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1899-payroll-check-reissues-reversals-exchanges-and-direct-deposit-returnsNorth Collins Central School District – Information Technology Equipment Inventory (2023M-39)
… officials maintained a complete and accurate inventory of information technology (IT) assets. Key Findings District … did not maintain a complete and accurate inventory of IT assets (computers, tablets, document cameras, etc.).As … were not always updated to include all acquisitions of, removed/disposed of, or recycled IT assets. Of the 79 IT …
https://www.osc.ny.gov/local-government/audits/school-district/2023/06/23/north-collins-central-school-district-information-technology-equipmentState Comptroller DiNapoli Releases Municipal and School Audits
… accounting records were not maintained. For example, the Dec. 31, 2022 ending bank statement balances differed from …
https://www.osc.ny.gov/press/releases/2025/02/state-comptroller-dinapoli-releases-municipal-and-school-auditsUnited HealthCare – Empire Plan Drug Rebates
… Purpose To determine if United HealthCare Insurance Company of New York (United) credited the Department of Civil Service (Department) for all rebate revenue due … 1, 2011 through December 31, 2013 and included a review of revenue from five drug manufacturers. Background The New …
https://www.osc.ny.gov/state-agencies/audits/2015/12/28/united-healthcare-empire-plan-drug-rebatesTown of Lincoln – Financial Management (2013M-245)
… 1, 2012, through December 31, 2012. Background The Town of Lincoln is located in Madison County and has a population of … Town of Lincoln Financial Management 2013M245 …
https://www.osc.ny.gov/local-government/audits/town/2013/11/15/town-lincoln-financial-management-2013m-245Village of Old Westbury – Justice Court (2017M-64)
… overages totaling $1,743 that could not be explained. All bail moneys were not deposited into the bank accounts of each Justice or into a joint bail account but instead were deposited into one Justice’s … funds as appropriate. Establish a joint bank account for bail deposits or deposit bail funds into each responsible …
https://www.osc.ny.gov/local-government/audits/justice-court/2017/07/07/village-old-westbury-justice-court-2017m-64Village of South Corning – Clerk-Treasurer’s Records and Reports (2017M-114)
… April 27, 2017. Background The Village of South Corning is located in the Town of Corning in Steuben County and has a … 2016 annual update document (AUD) to OSC that was 88 days late. The Board did not perform, or contract with an … to the Board. File the Village’s AUD with OSC within 60 days after the close of the fiscal year. Conduct an audit, …
https://www.osc.ny.gov/local-government/audits/village/2017/11/17/village-south-corning-clerk-treasurers-records-and-reports-2017m-114Otisco Fire District – Financial Operations (2016M-415)
… Purpose of Audit The purpose of our audit was to examine whether the Board had adequate financial management procedures in place to annually report the District’s financial activity, review … did not present bank reconciliations and bank statements to the Board for review. Key Recommendations Ensure that the …
https://www.osc.ny.gov/local-government/audits/fire-district/2017/02/17/otisco-fire-district-financial-operations-2016m-415Taxable Travel
… personal expenses appropriately. Background The employee’s official station was New York City, and all of his assignments (alternate work locations) were within 35 miles of his official station. According to the State Travel Manual, the …
https://www.osc.ny.gov/state-agencies/audits/2018/07/06/taxable-travelCity of Poughkeepsie – Fiscal Stress and Council Oversight (2013M-30)
City of Poughkeepsie Fiscal Stress and Council Oversight 2013M30
https://www.osc.ny.gov/local-government/audits/city/2013/05/22/city-poughkeepsie-fiscal-stress-and-council-oversight-2013m-30Slaterville Springs Fire District – Internal Controls Over Financial Operations (2013M-315)
… Purpose of Audit The purpose of our audit was to determine whether the District’s controls are adequate to ensure that financial activity is properly recorded and reported to safeguard District moneys for the period January 1, 2012 …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/24/slaterville-springs-fire-district-internal-controls-over-financialAusable Valley Central School District – Internal Controls Over Selected Financial Activities (2013M-299)
… The Ausable Valley Central School District is located in Clinton, Essex and Franklin Counties. The District is …
https://www.osc.ny.gov/local-government/audits/school-district/2014/02/28/ausable-valley-central-school-district-internal-controls-over-selectedTown of Dayton - Supervisor's Records and Reports (2019M-189)
… receipts. Did not submit an annual accounting to the Board for its audit of the Supervisor’s records. Key …
https://www.osc.ny.gov/local-government/audits/town/2020/01/31/town-dayton-supervisors-records-and-reports-2019m-189Fuel Purchases
… with four counties, a school district, and a private company to supply fuel to its six other regional … over fuel procurement, delivery, storage, and usage. However, we identified certain weaknesses in some of … available. Other Related Audit/Report of Interest MTA Bus Company and New York City Transit: Selected Aspects of …
https://www.osc.ny.gov/state-agencies/audits/2015/02/27/fuel-purchasesUrban Choice Charter School – Information Technology (2013M-53)
… to examine the controls over information technology (IT) for the period July 1, 2010, to December 18, 2012. Background …
https://www.osc.ny.gov/local-government/audits/charter-school/2013/05/17/urban-choice-charter-school-information-technology-2013m-53Limitations – Special 20- and 25-Year Plans
… your tier. Earnings above the limit will not be included in your pension calculation. For examples of how the limit is … page . Tiers 2, 3 (Article 11) and 5 If the earnings in any 12-month period in your FAE exceed the average of the previous two years by …
https://www.osc.ny.gov/retirement/publications/1517/final-average-earnings/limitationsTown of Johnsburg – Management Oversight and Online Banking (2013M-6)
… 31, 2012. Background The Town of Johnsburg is located in Warren County and is governed by a Town Board which comprises …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/town-johnsburg-management-oversight-and-online-banking-2013m-6