Search
Brushton-Moira Central School District – Tuition Billing (2023M-158)
… care students enrolled at the District. As a result, as of September 30, 2023, officials had not billed or underbilled $40,803 of the $71,192 (57 percent) in tuition it was entitled to and … years. District officials did not: Provide oversight of the officials who prepared the tuition bills. Establish …
https://www.osc.ny.gov/local-government/audits/school-district/2024/03/01/brushton-moira-central-school-district-tuition-billing-2023m-158City of Amsterdam – Treasurer’s Office Collections (2022M-203)
… report – pdf] Audit Objective Determine whether the City of Amsterdam (City) Controller (Controller) effectively managed … the Treasurer’s office collections as required by the City charter. The software collection system should account for …
https://www.osc.ny.gov/local-government/audits/city/2023/06/23/city-amsterdam-treasurers-office-collections-2022m-203Upper Mohawk Valley Memorial Auditorium Authority – Procurement (2015M-304)
… The Board minutes did not include the adoption of the two procurement policies that were in effect during our audit … by the Board prior to awarding contracts. The two procurement policies that were in effect during our audit …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/03/04/upper-mohawk-valley-memorial-auditorium-authority-procurement-2015m-304Clifton Park Water Authority – Water Charges (2015M-247)
… the Authority’s internal controls over water charges for the period January 1, 2014 through June 30, 2015. … public benefit corporation that was established in 1990 under New York State Public Authorities Law to …
https://www.osc.ny.gov/local-government/audits/public-authority/2016/01/22/clifton-park-water-authority-water-charges-2015m-247Village of Poquott – Justice Court Operations (2019M-214)
… The Justice was unaware that the Court clerk filed 11 of 15 monthly reports of money collected (73 percent) to the JCF after the due … the code enforcement department did not maintain a record of tickets issued or unissued. In addition, 41 tickets in the …
https://www.osc.ny.gov/local-government/audits/justice-court/2021/03/05/village-poquott-justice-court-operations-2019m-214Commack Public Library District – Selected Financial Operations (2015M-132)
… The purpose of our audit was to assess District operations for the period July 1, 2013 through November 30, 2014. … Background The Commack Public Library District is located in the Town of Huntington in Suffolk County and serves over 15,000 patrons. The …
https://www.osc.ny.gov/local-government/audits/library/2015/08/28/commack-public-library-district-selected-financial-operations-2015m-132Town of Fort Ann – Lake Hadlock Dam Collapse (2013M-60)
… 10, 2012. Background The Town of Fort Ann is located in Washington County and has a population of approximately 6,200 residents. The Town Board which comprises five elected … which is located in the Lake Hadlock Park District, was under repair from September 2004 to May 2005. On July 2, …
https://www.osc.ny.gov/local-government/audits/town/2013/05/24/town-fort-ann-lake-hadlock-dam-collapse-2013m-60Phelps-Clifton Springs Central School District – Fuel Purchasing (2021M-19)
… contract price. Officials should not have paid $74,980 to a local gas station. The erroneous payments comprised … Explore entering into an intermunicipal agreement to purchase fuel. Properly audit fuel invoices to ensure they do not include taxes and unnecessary fees and …
https://www.osc.ny.gov/local-government/audits/school-district/2021/04/16/phelps-clifton-springs-central-school-district-fuel-purchasing-2021m-19Keene Central School District – Transportation State Aid (2021M-63)
… transportation aid in a timely manner and were at risk of losing $20,513 for new bus acquisitions. The District did … aid for seven buses. However, after we identified the risk of lost aid, the Treasurer prepared and submitted State aid applications for five of these buses and indicated she will file for the remaining …
https://www.osc.ny.gov/local-government/audits/school-district/2021/07/30/keene-central-school-district-transportation-state-aid-2021m-63State Comptroller DiNapoli Releases School District Audits
… IT control weaknesses were communicated confidentially to officials. Find out how your government money is spent at …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-audits-0Internal Control
… Internal Control Act Standards for Internal Control in New York State Government (Current) / Standards for Internal Control in New York State Government (2007) International Standards … Federal Resources GAO Standards for Internal Control in the Federal Government (Green Book) Provides a framework …
https://www.osc.ny.gov/state-agencies/guidance/internal-controlTown of Gilboa – Real Property Tax Exemptions Administration (2024M-81)
… [read complete report – pdf] Audit Objective Determine whether the Town … in 2023 that totaled $321,494. Recommendations The audit report includes two recommendations to help the Assessor …
https://www.osc.ny.gov/local-government/audits/town/2024/09/13/town-gilboa-real-property-tax-exemptions-administration-2024m-81Comptroller DiNapoli Releases School District Audits
… and Billing (Erie County) Auditors found that 34 of the 60 students in the sample (57 percent) did not have appropriate proof of residency. As a result, officials cannot ensure they billed districts of residence accurately. The school billed tuition totaling …
https://www.osc.ny.gov/press/releases/2019/06/comptroller-dinapoli-releases-school-district-auditsState Agencies Bulletin No. 1100
… of Civil Service to process imputed income transactions for the value of the employer contribution for health insurance benefits provided to an employee’s … Act signed into law on July 24, 2011 as Chapters 95 and 96 of the Laws of 2011 creates equal rights to enter into …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1100-new-imputed-income-earnings-codes-health-benefits-provided-marriedState Police Bulletin No. SP-180
… Training Stipend) or Leave of Absence/MLL (Mil Lv) on 04/06/17 are eligible for the Maintenance Allowance. OSC Actions OSC will automatically insert a row on the Additional Pay page for employees who meet the eligibility criteria on 04/06/2017 as follows: Earnings Code: MTA Eligibility …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-180-2017-maintenance-allowance-mta-increaseState Police Bulletin No. SP-201
… in Bargaining Unit 07 or Bargaining Unit 17 who have a Payroll Status of Active, Leave With Pay or Leave of Absence … Addl Earnings: $4,234 End Date: 10/31/2020 Control-D Report After the automatic processing of 2019 State Police … calculation of overtime compensation (refer to the Online Payroll Manual accessed from the PayServ Bulletin Board – …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-police/sp-201-2019-state-police-hazardous-duty-payMedicaid Drug Rebate Program Under Managed Care (Follow-Up)
… services to individuals who are economically disadvantaged and/or have special health care needs. Since January 1991, … managed care organizations (MCOs), including both pharmacy and physician-administered drugs. We issued our initial audit … in managed care. As a result of ineffective policies and processes and untapped rebate opportunities, we …
https://www.osc.ny.gov/state-agencies/audits/2017/06/30/medicaid-drug-rebate-program-under-managed-care-followWesterlo Volunteer Fire Company – Cash Disbursements (2014M-179)
… was to examine internal controls over cash disbursements for the period January 1, 2013 through February 28, 2014. … Inc. is a not-for-profit organization incorporated in 1938 in the Town of Westerlo, Albany County. The Company contracts …
https://www.osc.ny.gov/local-government/audits/fire-company-or-department/2014/10/17/westerlo-volunteer-fire-company-cash-disbursements-2014m-179Town of Lancaster - Information Technology (2018M-114)
… safeguarded and secured. Key Findings Town officials have not designed or implemented procedures to monitor compliance with the acceptable use policy or …
https://www.osc.ny.gov/local-government/audits/town/2018/08/17/town-lancaster-information-technology-2018m-114DiNapoli Honored with National Leadership Award
… DiNapoli’s management of the New York State Common Retirement Fund, the creation of the Fiscal Stress Monitoring System and …
https://www.osc.ny.gov/press/releases/2015/02/dinapoli-honored-national-leadership-award