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Failing To Adhere to Policy and Proper Procedures – Travel and Conference Expense Management
… policy should specifically state what will occur in the case of improper claims for travel and conference expenses, … policy should specifically state what will occur in the case of improper claims for travel and conference expenses …
https://www.osc.ny.gov/local-government/publications/travel-conference-expense/failing-adhere-policy-and-proper-proceduresTown of Canton - Compensation and Benefits (2018M-159)
… - pdf] Audit Objective Determine whether compensation and benefits were paid in accordance with the collective … amounts. Key Findings The Supervisor re-allocated and collected additional salaries for bookkeeping duties … 2017, he reimbursed the Town for these extra payments and the Town paid $58,858 to the Supervisor’s wife for …
https://www.osc.ny.gov/local-government/audits/town/2020/01/10/town-canton-compensation-and-benefits-2018m-159City of Hudson - Payroll and Accrued Leave (2020-14)
… Audit Objective Determine whether City officials ensured employees’ salaries and the amounts withheld for benefits … did not segregate the duties of the clerks inputting payroll or implement compensating controls. The Council did … action. … Determine whether City officials ensured employees salaries and the amounts withheld for benefits were …
https://www.osc.ny.gov/local-government/audits/city/2020/03/13/city-hudson-payroll-and-accrued-leave-2020-14DiNapoli: Trouble Ahead for Local Governments and Schools
… The COVID-19 pandemic has negatively affected many local governments’ revenues and its impact will likely be severe for many municipalities’ finances, according to a report released today by New York State Comptroller …
https://www.osc.ny.gov/press/releases/2020/07/dinapoli-trouble-ahead-local-governments-and-schoolsMonitoring and Administration of Public Protection Grant Programs
… shootings and firearm-related homicides. Established in 2014, GIVE is a crime-fighting program designed to assist law … of violent crime – such as aggravated assault, forcible rape, and robbery – in the State, excluding New York City. …
https://www.osc.ny.gov/state-agencies/audits/2020/04/24/monitoring-and-administration-public-protection-grant-programsTown of Amsterdam – Supervisor’s Records and Reports (2013M-8)
… July 31, 2012. Background The Town of Amsterdam is located in Montgomery County and has a population of approximately … accounting records are complete, accurate, and maintained in a timely manner. Ensure that complete and accurate monthly …
https://www.osc.ny.gov/local-government/audits/town/2013/04/05/town-amsterdam-supervisors-records-and-reports-2013m-8Town of Exeter – Records and Reports (2015M-23)
… 4, 2014. Background The Town of Exeter is located in Otsego County and has a population of approximately 990. … reports and tax levy limit calculations to our Office in a timely manner. Conduct a comprehensive annual audit of …
https://www.osc.ny.gov/local-government/audits/town/2015/08/07/town-exeter-records-and-reports-2015m-23Cortland County - Financial Management and Reporting (2019M-162)
… the Legislature ensured County officials had accurate and complete financial information with which to manage … to address deficiencies identified in previous audits and will pay at least $428,800 to several accounting firms to correct the accounting records. Did not have policies and procedures in place to receive or ensure others received …
https://www.osc.ny.gov/local-government/audits/county/2019/11/27/cortland-county-financial-management-and-reporting-2019m-162Town of Bovina - Records and Reports (2019M-200)
Determine whether the Supervisor maintained complete accurate and timely accounting records and reports
https://www.osc.ny.gov/local-government/audits/town/2019/12/20/town-bovina-records-and-reports-2019m-200Wall Street Bonuses and Profits Decline in 2015
… and lower profits could mean fewer industry jobs and less tax revenue.” The securities industry reported that pre-tax profits for the broker/dealer operations of New York … The Comptroller’s estimate is based on personal income tax trends, which do not distinguish between cash bonuses for …
https://www.osc.ny.gov/press/releases/2016/03/wall-street-bonuses-and-profits-decline-2015Town of Keene – Records and Reports (2024M-27)
… balances did not agree with general ledger cash balances for 55 (41 percent) of the 133 bank reconciliations we …
https://www.osc.ny.gov/local-government/audits/town/2024/06/14/town-keene-records-and-reports-2024m-27Forensic Audit of Dual Employment Approvals and Conflicts
To determine whether Metropolitan Transportation Authority employees who also worked for a New York State or City agency had approval to do so were working
https://www.osc.ny.gov/state-agencies/audits/2013/12/19/forensic-audit-dual-employment-approvals-and-conflictsVillage of St. Johnsville – Records and Reports (2015M-1)
… located in the Town of St. Johnsville, Montgomery County, and has a population of approximately 1,700. The Village is … appropriations for the general, water, sewer, cemetery and recreational funds for the 2014-15 fiscal year totaled … did not complete accurate bank reconciliations, and numerous bank account balances did not reconcile to the …
https://www.osc.ny.gov/local-government/audits/village/2015/08/07/village-st-johnsville-records-and-reports-2015m-1Controls Over Vehicle Use and Transportation-Related Expenses (Follow-Up)
… ). About the Program The Department is composed of a central office and 11 regional offices across the State, of which 10 operate repair shops responsible for the maintenance of Department vehicles. The Department also uses a centralized procurement contract (Contract), negotiated and …
https://www.osc.ny.gov/state-agencies/audits/2023/05/11/controls-over-vehicle-use-and-transportation-related-expenses-followTown of Morehouse – Records and Reports (2021M-182)
… did not maintain the Town’s accounting records and reports in a complete, accurate, up-to-date or timely manner. The … balances were understated by about $1.7 million as of June 30, 2021. Federal payroll taxes were not filed timely, … not performed. Monthly financial reports were not prepared for and submitted to the Town Board (Board). Because the …
https://www.osc.ny.gov/local-government/audits/town/2022/03/18/town-morehouse-records-and-reports-2021m-182Use, Collection, and Reporting of Infection Control Data
… Department’s mission to protect and promote the health of New Yorkers through prevention, science, and the assurance of … his staff within the Executive Chamber, and members of the New York State Interagency Task Force, including former …
https://www.osc.ny.gov/state-agencies/audits/2022/03/15/use-collection-and-reporting-infection-control-dataUnitedHealthcare: Improper Payments for Acupuncture and Acupuncture-Related Services
… when the identified irregularities are systemic. For all 10 providers sampled, eight providers were placed on …
https://www.osc.ny.gov/state-agencies/audits/2021/10/27/unitedhealthcare-improper-payments-acupuncture-and-acupuncture-related-servicesProject Tracking Systems and Economic Assistance Program Evaluations
… Development (ESD) maintains adequate information systems for the collection of relevant data to effectively manage and … About the Program ESD is the chief agency responsible for the coordination of the State’s economic development … was completed in early 2019. ESD budgeted $2.9 million for the implementation and support of Dynamics, and as of …
https://www.osc.ny.gov/state-agencies/audits/2021/10/18/project-tracking-systems-and-economic-assistance-program-evaluationsMaintenance and Inspection of Event Recorder Units (Follow-Up)
… boxes.” ERUs are a valuable safety feature that allow for the monitoring of the train equipment and technical … compliance with its ERU maintenance and inspection policy. For instance, train car inspections were not always done timely, and for 129 inspections, maintenance personnel did not provide …
https://www.osc.ny.gov/state-agencies/audits/2021/10/21/maintenance-and-inspection-event-recorder-units-followVII.10.F Cash Advance Reconciliations and Annual Confirmation – VII. State Revenues and Appropriated Loan Receivables
… ) is required. The AC 3329 is available in both Excel and fillable PDF. Instructions for each column are provided on the form. …
https://www.osc.ny.gov/state-agencies/gfo/chapter-vii/vii10f-cash-advance-reconciliations-and-annual-confirmation