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Town of Hartwick – Financial Condition (2013M-118)
… three funds individually, they maintained a consolidated checking account for the combined funds and paid for large … included in the budget for each fund. Consider separate checking accounts for each operating fund or require a monthly report of cash balances by fund which accounts for the balance in the …
https://www.osc.ny.gov/local-government/audits/town/2013/09/06/town-hartwick-financial-condition-2013m-118New Hyde Park-Garden City Park Union Free School District - Bank Reconciliations (2018M-80)
… New Hyde ParkGarden City Park Union Free School District Bank …
https://www.osc.ny.gov/local-government/audits/school-district/2018/07/20/new-hyde-park-garden-city-park-union-free-school-district-bankState Comptroller DiNapoli Releases Municipal Audits
… New York . Under State Comptroller DiNapoli’s open data initiative, search millions of state and local government …
https://www.osc.ny.gov/press/releases/2021/08/state-comptroller-dinapoli-releases-municipal-audits-0Town of Barrington – Financial Management (2017M-103)
… The purpose of our audit was to examine the oversight and management of the Town’s financial operations for the … 10, 2017. Background The Town of Barrington is located in Yates County and has a population of approximately 1,700. … for three to five years. Enter into a written contract with the Firm outlining the services to be performed …
https://www.osc.ny.gov/local-government/audits/town/2017/11/20/town-barrington-financial-management-2017m-103Town of Dunkirk – Justice Court (2013M-106)
… March 15, 2013. Background The Town of Dunkirk is located in Chautauqua County and has a population of approximately 1,300 residents. The … Department of Motor Vehicles’ (DMV) pending ticket log with caseload activity to ensure that tickets are properly …
https://www.osc.ny.gov/local-government/audits/town/2013/06/28/town-dunkirk-justice-court-2013m-106Town of Oneonta Fire District – Internal Controls Over Financial Operations (2013M-243)
… to ensure that financial activity is properly recorded and reported and that District moneys are safeguarded for the … distinct and separate from the Town of Oneonta and located in Otsego County. The Board of Fire Commissioners consists of … records. Negotiate a new fire protection contract with the City that would allow for the use of documents that …
https://www.osc.ny.gov/local-government/audits/fire-district/2014/01/31/town-oneonta-fire-district-internal-controls-over-financial-operationsTown of Florida – Town Clerk Operations (2012M-215)
… June 30, 2012. Background The Town of Florida is located in Montgomery County and has a population of approximately 2,700. The Town Board, … paid on the tax bill. Reconcile records of collections with deposits. Provide oversight of the tax collection …
https://www.osc.ny.gov/local-government/audits/town/2013/02/01/town-florida-town-clerk-operations-2012m-215State Comptroller DiNapoli Releases School District Audits
… determined, district officials did not fix leaks in the heating, cooling and ventilation system requiring buckets in …
https://www.osc.ny.gov/press/releases/2020/07/state-comptroller-dinapoli-releases-school-district-auditsPutnam County - Department of Consumer Affairs - Misappropriation of Cash Receipts (2014M-310)
… Department’s cash receipts process for the period January 1, 2012 through February 27, 2014. Background Putnam County is composed of six towns and three villages and has a population of approximately 99,600. The County is governed …
https://www.osc.ny.gov/local-government/audits/county/2016/05/06/putnam-county-department-consumer-affairs-misappropriation-cash-receipts-2014m-310Crown Point Central School District – Mental Health Training Component of the New York SAVE Act (S9-21-26)
… District (District) used District resources to provide the mental health component of the New York Safe Schools Against … to staff. Key Findings The District did not provide mental health training as required to all staff for the … Only instructional staff were required to complete mental health training. Three of the 12 recommended …
https://www.osc.ny.gov/local-government/audits/school-district/2022/06/08/crown-point-central-school-district-mental-health-training-component-newMedicaid Program – Maximizing Drug Rebates Under the Federal Medicaid Drug Rebate Program
… the Program In 1990, Congress created the MDRP to reduce state and federal expenditures for Medicaid prescription …
https://www.osc.ny.gov/state-agencies/audits/2023/04/05/medicaid-program-maximizing-drug-rebates-under-federal-medicaid-drug-rebate-programCity of Troy – Budget Review (B5-14-23)
… review was to determine whether the significant revenue and expenditure projections in the City’s proposed budget for the 2015 fiscal year are … future years. The City’s proposed budget is in compliance with the tax levy limit. Key Recommendations The City should …
https://www.osc.ny.gov/local-government/audits/city/2014/11/07/city-troy-budget-review-b5-14-23State Agencies Bulletin No. 1630
… hours worked beyond 16 consecutive hours by certain direct care employees in the Office for People with Developmental Disabilities (OPWDD) and The Office Of Mental Health (OMH) Affected Employees Employees in OPWDD and OMH …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1630-new-double-time-overtime-earnings-codes-eligible-civil-serviceVillage of Village of the Branch – Internal Controls Over Financial Operations (2013M-43)
… Purpose of Audit The purpose of our audit was to determine whether the Board had delegated … to independent contractors. Background The Village of Village of the Branch is located in the Town of Smithtown, … Village of Village of the Branch Internal Controls Over Financial …
https://www.osc.ny.gov/local-government/audits/village/2013/04/19/village-village-branch-internal-controls-over-financial-operations-2013m-43Controls Over Cash Advance Accounts
… of Motor Vehicles has adequate controls over the cash advance accounts it oversees to ensure the money is … advances are issued to State agencies for purposes such as petty cash, travel, and other funding needs (e.g., … advance accounts for Travel Advance, Confidential and Petty Cash with a total value of $346,750. Key Findings We …
https://www.osc.ny.gov/state-agencies/audits/2015/04/06/controls-over-cash-advance-accountsTown of Pittsfield – Disbursements (2013M-82)
… was to determine whether the Board properly monitored the Town’s disbursements for the period January 1, 2011, to December 19, 2012. Background The Town of Pittsfield is located in Otsego County and has a population of approximately 1,370 residents. The Town is governed by an elected five-member Town Board, which …
https://www.osc.ny.gov/local-government/audits/town/2013/06/07/town-pittsfield-disbursements-2013m-82State Agencies Bulletin No. 1223
… Purpose To inform agencies of the tax related withholding requirements for 2013. Effective Date(s) … Medicare Tax. The additional tax rate is 0.9%. Federal Withholding Rates The IRS has not published the new Federal income tax withholding rates for 2013. Employers have been instructed to …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1223-summary-tax-related-withholding-requirements-2013XIV.14.G Maintenance of Capital Asset Records – XIV. Special Procedures
… Major asset class Function and activity Reference to acquisition source document Manufacturer, model number, serial number Acquisition date Date last inspected Name and address of … Fund and account from which purchased Quantity Method of acquisition Method of depreciation Estimated useful life …
https://www.osc.ny.gov/state-agencies/gfo/chapter-xiv/xiv14g-maintenance-capital-asset-recordsState Agencies Bulletin No. 1602
… Bulletin 1602.1 Purpose To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime payments Affected Employees Employees … To provide agency instructions for new overtime earnings codes to be used for Time Entry overtime …
https://www.osc.ny.gov/state-agencies/payroll-bulletins/state-agencies/1602-new-overtime-earnings-codes-overtime-eligible-employees-civil-serviceMattituck-Cutchogue Union Free School District - Claims Processing (2018M-131)
… were adequately documented, for appropriate purposes and properly audited and approved before payment. Key … claims auditor approved the claims for these 12 purchases with supporting documentation that included confirming … policy procedures are followed. District officials agreed with our recommendations and have initiated or indicated they …
https://www.osc.ny.gov/local-government/audits/school-district/2018/09/28/mattituck-cutchogue-union-free-school-district-claims-processing-2018m