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Village of Nelliston - Payroll and Accounting Records (2018M-162)
… according to the compensation agreement and employee handbook. The Clerk did not maintain adequate accounting …
https://www.osc.ny.gov/local-government/audits/village/2018/12/14/village-nelliston-payroll-and-accounting-records-2018m-162Non-Revenue Service Vehicles and On-Rail Equipment (2020-S-29)
To determine whether the Metropolitan Transportation Authority’s (MTA) Long Island Rail Road (LIRR) maintains an inventory and consistently retires/disposes of its non-revenue service Highway Fleet Vehicles, and whether LIRR performs preventive maintenance on these vehicles and on-rail equipment ...
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2023-20s29.pdfVehicle and Heavy Equipment Purchase Program (Follow-Up) (2014-F-2)
We have followed up on the actions taken by officials of the Port Authority of New York and New Jersey (Port Authority) to implement the recommendations contain
https://www.osc.ny.gov/files/state-agencies/audits/pdf/sga-2015-14f2.pdfTown of Urbana – Supervisor’s Financial Records and Reports (2022M-14)
… to the Board and file AUDs timely. Except as specified in Appendix A, Town officials generally agreed with our … action. Appendix B includes our comment on an issue raised in the Town’s response. … Determine whether the Town …
https://www.osc.ny.gov/local-government/audits/town/2022/05/13/town-urbana-supervisors-financial-records-and-reports-2022m-14DiNapoli: Needles, Birth Control Go Missing From NYC School Health Centers
… disposition of expired medications. A copy of the audit is available here: …
https://www.osc.ny.gov/press/releases/2015/01/dinapoli-needles-birth-control-go-missing-nyc-school-health-centersXIV.14.A Statewide Accounting Policy - Capital Assets and Depreciation – XIV. Special Procedures
… developed a comprehensive Capital Assets reporting system in compliance with Chapter 405, Laws of 1981 that monitors … Services (OGS), was significantly improved and updated in 1998. In October 2015, the balances in the system were converted to …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14a-statewide-accounting-policy-capital-assets-and-depreciationTown of Alden – Town Supervisor (2024M-105)
… report – pdf] Audit Objective Determine whether the Town of Alden (Town) Town Supervisor (Supervisor) prepared and … The former Supervisor did not: Always record collections in a timely manner during 2023, with an average of 40 days … bank reconciliations. As a result, the total cash balance in the 2023 Annual Financial Report (AFR) was overstated by …
https://www.osc.ny.gov/local-government/audits/town/2025/05/30/town-alden-town-supervisor-2024m-105Grand Island Central School District - School District Website (S9-19-31)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … easily accessible location. Corrective action plans (CAPs) with a specific individual responsible for corrective action … budget-to-actual and internal audit results in a location easy to access. Prepare and post a multiyear financial plan …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/grand-island-central-school-district-school-district-website-s9-19-31Grand Island Central School District – Network Access and Application User Permissions (2022M-120)
… and network user accounts are disabled timely. Limit application user permissions based on a user’s job …
https://www.osc.ny.gov/local-government/audits/school-district/2022/11/10/grand-island-central-school-district-network-access-and-application-userDiNapoli: MTA Not Holding Paratransit Contractor Accountable
… State Comptroller Thomas P. DiNapoli released an audit today revealing the Metropolitan Transportation Authority (MTA) did not collect almost $400,000 in penalty fees from … for each error that occurs in months when the error rate exceeds a certain threshold. During the audit period, …
https://www.osc.ny.gov/press/releases/2016/11/dinapoli-mta-not-holding-paratransit-contractor-accountableTown of Wawarsing - Recreation Department Records (2019M-20)
… reports to the Board contained inaccurate counts of program participants and revenue. Key Recommendations The …
https://www.osc.ny.gov/local-government/audits/town/2019/06/28/town-wawarsing-recreation-department-records-2019m-20Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
Accounting for Medicaid Reimbursements Paid by the Department of Health and the Resulting State Aid Deduction
https://www.osc.ny.gov/files/local-government/publications/pdf/MedicaidReimbursements0414.pdfWestmere Fire District – Internal Controls Over Financial Operations (2014M-12)
… Purpose of Audit The purpose of our audit was to determine if the District filed accurate and timely annual … as required, even though the accounting books were up-to-date and the Board received periodic information detailing …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/04/18/westmere-fire-district-internal-controls-over-financial-operations-2014m-12Camden Central School District - Claims Audit Process (2019M-124)
Determine whether claims were adequately documented, for appropriate purposes and properly audited and approved before payment.
https://www.osc.ny.gov/files/local-government/audits/pdf/camden-2019-124.pdfJohnsburg Central School District - Extra-Classroom Activity Funds (2018M-150)
Determine whether extra-classroom activity funds were adequately safeguarded and collections and disbursements were properly accounted for.
https://www.osc.ny.gov/files/local-government/audits/pdf/johnsburg.pdfOtego-Unadilla Central School District - School District Website (S9-19-26)
… resources to maintain a website that provided the public with transparent and comprehensive financial information. Key … by posting budget-to-actual results in a location easy to access. Post CAP to the website in a transparent … corrective action. District officials generally agreed with our recommendations and indicated they will take …
https://www.osc.ny.gov/local-government/audits/school-district/2021/03/23/otego-unadilla-central-school-district-school-district-website-s9-19-26State Comptroller DiNapoli Releases Municipal & School Audits
… record dates collections were received or deposit payments in a timely manner. Canajoharie Volunteer Fire Department – … monthly reports to officials for eight of the 13 months in the audit period; or prepare bank reconciliations. … established and 48 deposits totaling $16,655 were not made in a timely manner. Auditors found 248 disbursements totaling …
https://www.osc.ny.gov/press/releases/2024/03/state-comptroller-dinapoli-releases-municipal-school-auditsOwego Apalachin Central School District – Capital Project and Financial Condition (2014M-109)
… July 1, 2012 through December 16, 2013. Background The Owego Apalachin Central School District (District) is located … in the Towns of Candor, Newark Valley, Nichols, Tioga and Owego in Tioga County. The District, which is governed by an …
https://www.osc.ny.gov/local-government/audits/school-district/2014/08/22/owego-apalachin-central-school-district-capital-project-and-financialWayne Central School District – Property Disposal (2021M-161)
Determine whether Wayne Central School District (District) Board of Education (Board) and District officials disposed of District property in a proper and cost effective manner.
https://www.osc.ny.gov/files/local-government/audits/2022/pdf/wayne-2021-161.pdfCommon Transactions for Real Property Leases
Presentation from 2019 Fall Conference
https://www.osc.ny.gov/files/state-agencies/resources/pdf/fall-conference-2019-procurement-presentation-5.pdf